TMI BlogITR Filing for Non ResidentX X X X Extracts X X X X X X X X Extracts X X X X ..... ITR Filing for Non Resident X X X X Extracts X X X X X X X X Extracts X X X X ..... any receiving Design Fee (Royalty) from Indian concern in year 2013-14. The Indian concern has duly deducted TDS u/s 195 on all payment made to such non-resident company. The Non -resident does not ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve any PE/ Agent in India. Query: 1. Whether the Non-resident Company is liable to file Income Tax Return as per Indian tax law w.r.t. Income Generated from India. If Yes, then under which section a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd which ITR Form is to be filed. 2. Whether the provision of Section 44AB (Tax Audit) is applicable if gross receipt exceeds Rs. 1 Cr 3. If Tax Audit is to be conducted, then whether Books of Accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and Financial Statement needs to be prepared only for such gross receipts 4. What type of expenses could be claimed against such Indian Income? 5. Who can sign the Income Tax Return on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such non-resident company as Digital Signature is also required for such Return Filing. Reply By MARIAPPAN GOVINDARAJAN: The Reply: Whether you have got clarified in the above issue? If not please ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inform. X X X X Extracts X X X X X X X X Extracts X X X X
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