When non-residents are not required to file tax returns for income earned in India
Write off, Pledge, Transfer of Investment in Joint Venture/Wholly Owned Subsidiary/Step Down Subsidiary
May 4, 2020
What are the new reporting requirements in CARO, 2020?
May 6, 2020
Key Takeaways :
• Charging section for taxability of non-residents
• Incomes of non-residents for which no returns to be filed
• Conditions to be satisfied for non-filing of returns
• Representative assessee and its liability
