NON-RESIDENT - RELIEF FROM OBTAINING PERMANENT ACCOUNT NUMBER
Existing provisions of section 206AA of the Indian Income-tax Act, 1961 (the Act) provides that if Permanent Account Number (PAN) is not furnished by the payee, the...
SYNOPSIS 1. Introduction 2. Summary of the provisions 3. Remittances by post/bank 4. Judicial decisions 5. Conclusion 1. Introduction More often non-residents are...
NON-RESIDENT SHIPPING BUSINESSâ??RETROSPECTIVE AMENDMENTS BY FINANCE BILL, 1997
SYNOPSIS 1.Introduction 2.Retrospective levy on non-resident shipping business 3.Changes in sections 44B and 172 4.Judicial analysis 5.Suggestions 1. Introduction The...
