Determination of Tax of Non Resident in Special Cases

Chapters / List

1. Tax on Dividends, Interest Royalty and Fees for Technical Service in the case of Non-Corporate Non-Residents and Foreign Companies – Section 115A

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2. Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Section 115AB

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3. Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer – Section 115AC

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4. Tax on income of Foreign Institutional Investor (FII) – Section 115AD

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5. Tax on non-resident sportsmen OR sports associations - Section 115BBA

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6. Tax on winning from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever - Section 115BB

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7. Applicability of TDS provision on Non-Corporate Non-Resident or Foreign Company

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8. Conversion of An Indian Branch of Foreign Company into Subsidiary India Company - Section 115JG

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9. Exempt Income of Non-Residents

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10. Other Exempt Income of Specified Foreign Entities/Non-Resident

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