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1. Lesser penalties for One Person Companies or small companies - lesser penalties (not be more than one-half) for one person companies and small companies - Section 446B...

2. Denying the benefit u/s 91 - Tax Credit - Income accrue in India - assessee being “Resident but not Ordinarily Resident" is not a “Resident in India” - persons who are...

3. The term “non-resident” means a person who is not a resident as per section 2(30) of the Income Tax Act and for the purposes of sections 92, 93 and 168, includes a...

4. Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Amendment) Regulations, 2019

5. Prohibited activities for investment by a person resident outside India - FDI - FEMA - New Regulations

6. Investment in Depository receipts by a person resident outside India - FEMA - New Regulations

7. Investment by a person resident outside India in an Investment Vehicle - FEMA - New Regulations

8. Permission to a person resident outside India to enter into exchange traded currency derivatives

9. Levy of GST - distinct person - support services - Export of services or not - place of supply of service - In the present case, the applicant is a company incorporated...

10. Register of significant beneficial owners in a company - a declaration is to be given to the company by every individual acting alone or together or through one or more...

11. The appellant qualified as a non-resident in India during the previous year 2015-16. A non-resident is taxable in India only for income received/deemed to be received or...

12. Assessee employed by Indian entity but sent on long-term international assignment to Singapore. Salary received in India for administrative reasons, but employment...

13. Foreign tax credit u/s 91 - Section 6(6) carves out another category of person in ‘Residents’, who is said to be ‘not ordinarily resident’ in India form part of larger...

14. The meaning of the expression ‘habitually resident’ is similar in meaning to ‘ordinary resident’

15. Club and Association Service - The ‘club or association’ was earlier defined under section 65(25a) and 65(25aa) to mean ‘any person’ or ‘body or persons’ providing...