Category: CA Final International Tax Book

MAT on Foreign Companies

APPLICABILITY OF MAT ON FOREIGN COMPANIES – SECTION 115JB Under the provision of the Income Tax Act, where the tax payable by the company as

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Residential Status of HUF

RESIDENTIAL STATUS OF A HUF, FIRM, AOP/BOI, LOCAL AUTHORITIES AND ARTIFICIAL JURIDICAL PERSONS Residential Status of HUF – An HUF, Firm, AOP/BOI, local authorities and

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Residential Status Section 6

Residential Status Section 6 – The quantum and applicability of tax on a person, depends upon the Residential Status of such person. Under the Income

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