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
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