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Presented by: CA Verendra Kalra Assisted by: CA Ritika Pundir

ISSUES RELATING TO TAXATION OF NRI (COVERING DTAA). ORGANISED BY RRC of KCASSC ON JULY 14, 2018 AT MUSSOORIE. Presented by: CA Verendra Kalra Assisted by: CA Ritika Pundir. KEY CONCEPTS - NR & NRI. KEY CONCEPTS - NR & NRI-Income Tax. KEY CONCEPTS – NRI & PIO -FEMA.

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Presented by: CA Verendra Kalra Assisted by: CA Ritika Pundir

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  1. ISSUES RELATING TO TAXATION OF NRI (COVERING DTAA) ORGANISED BY RRC of KCASSC ON JULY 14, 2018 AT MUSSOORIE Presented by: CA Verendra Kalra Assisted by: CA Ritika Pundir

  2. KEY CONCEPTS - NR & NRI ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  3. KEY CONCEPTS - NR & NRI-Income Tax ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  4. KEY CONCEPTS – NRI & PIO -FEMA ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  5. KEY CONCEPTS - NRI & PIO -FEMA ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  6. KEY CONCEPTS - NRI & PIO -FEMA ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  7. KEY CONCEPTS – FEMA- person resident outside India ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  8. SECTION 6: RESIDENTIAL STATUS STAYED IN INDIA >= 182 DAYS No Yes Yes RESIDENT STAYED >= 60 DAYS AND >=365 DAYS in 4 PYS Resident in 2PYs / 10 PYs No No Yes NON-RESIDENT STAYED >= 729 DAYS / 7 PYs No Yes ROR RNOR ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  9. Exceptions to 60 days rule ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  10. Exceptions to 60 days rule ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  11. Tax Rates ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  12. RESIDENTIAL STATUS - ISSUES ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  13. Who can become an NRI? ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  14. Who can become an NRI? ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  15. Residential status under DTAA ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  16. DTAA ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  17. Residential status under DTAA ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  18. DTAA ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  19. TAXABILITY OF INCOMES ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  20. Income deemed to accrue/arise in India ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  21. Income deemed to accrue/arise in India ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  22. Business connection ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  23. Business Connection ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  24. Business Connection ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  25. Business Connection ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  26. Salary ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  27. Salary ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  28. Salary ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  29. Dividend ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  30. Interest ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  31. Royalty ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  32. Royalty ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  33. Royalty ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  34. Fee for Technical services ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  35. Fee for Technical services ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  36. Special Regime – Chapter XII-A ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  37. Special Regime – Chapter XII-A ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  38. Special Regime – Chapter XII-A ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  39. 115-F ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  40. Special Regime – Chapter XII-A ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  41. Special Regime – Chapter XII-A ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  42. Incomes exempt from tax ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  43. Incomes exempt from tax ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  44. Deductions from total income ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  45. Deductions from total income ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  46. Hypo Tax ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  47. Hypo Tax ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  48. Black Money Act ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  49. Black Money Act ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

  50. DTAA ISSUES RELATING TO TAXATION OF NRI COVERING DTAA

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