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The Indian Income Tax Act includes provisions to regulate cross-border transactions and prevent tax evasion. One such rule is Section 9(1)(viii), which outlines the tax implications of sums of money…
In India, the taxation of income derived from Fees for Technical Services (FTS) has undergone significant changes since its introduction. Understanding the legal framework around the taxation of technical services…
In today's globalized economy, foreign collaborations, particularly technical collaborations, play a crucial role in advancing industries, bringing new technologies, and enhancing manufacturing capabilities. However, the taxability of such agreements in…
Interest income taxation has been a subject of constant refinement in Indian tax law, particularly concerning the taxation of interest paid to both residents and non-residents. The provisions under Section…
Dividend income taxation can be complex, especially when cross-border elements are involved. In India, the taxation of dividends paid by Indian companies, including those paid to non-residents, is primarily governed…
The Income Tax Act, 1961, is a cornerstone of Indian tax law, laying down the framework for taxing income. Among its key provisions, Section 9 is crucial as it determines…
The Indian Income Tax Act, 1961, has clear provisions under Section 9(1)(i) to tax income accruing or arising through or from any source in India. This section ensures that income…
The Income Tax Act, 1961, forms the backbone of India's taxation system, and among its many critical provisions, Section 9 stands out for its importance in determining the taxability of…
When it comes to understanding income tax laws in India, Section 8 of the Income Tax Act, 1961 plays a crucial role in the taxation of dividend income. This provision…
In India, the Income Tax Act, 1961, ensures that all income, whether received or deemed to be received, is accounted for in the taxation process. Section 7 of the Act…