CA Final Amendment – Non Resident – International Taxation

AMENDMENT MADE BY FINANCE ACT , 2018 – BUSINESS CONNECTION WHEN AGENT OF NON-RESIDENT HAS AUTHORITY TO CONCLUDE CONTRACTS IN INDIA – SECTION 9(1)(i)  The “ business connection” shall include any business activity, carried out by the non-resident through a person who, acts on behalf of the non-resident, and in  performing such an act he … Continue reading CA Final Amendment – Non Resident – International Taxation