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1. Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

2. Transfer of Funds from Non-Resident Ordinary (NRO) account to Non- Resident External (NRE) Account. - Cir. No. 117 Dated: May 7, 2012

3. TDS liability u/s 195 - transfer of immovable property by the non-residents to resident - all the three non-residents have filed their return of income in India for the...

4. Rate of TDS on payment to non resident - Non-availability of PAN of non resident - the ld Tax Authorities below have fallen in error in not extending the benefits of...

5. Unexplained investment u/s 69 - wire transfer from NRE account - assessee is a non-resident - transfer from the account of the assessee’s son, who is also a resident of...

6. TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of...

7. Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

8. Rate of deduction of tax in the case of a non-resident who does not have a PAN - DTAA between India and Netherlands - It is not in dispute that assessee has not deducted...

9. Rate of TDS - payment to non residents - rate to be applied on the payments made by assessee to a non-resident company - @25% u/s 206AA in the absence of PAN or 10% as...

10. Central Government notifies activity of investment in a financial product by the non-resident - Notification

11. Income accrues or arises in India - services to MTR foods Private Limited who is located outside India - Secondment charges paid in respect of the professional services...

12. Income accrued in India - Status of Non Resident - Determinative test for the status of Non Resident being number of days of stay in India and in assessee's case in...

13. Liability to pay interest u/s 234B - In the light of legal position as it existed for the relevant Assessment Years prior to insertion of proviso to Section 209(1) of...

14. TDS u/s 195 - The agent may be main client, but the law mandates that the non-resident should be the main client of the agent. Therefore, this reasoning of the Ld....

15. ‘Fully Accessible Route’ for Investment by Non-residents in Government Securities - Circular