CA Final International Taxation - Non-Resident Taxation

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Table of Contents

Introduction to Non-Resident Taxation

Lecture 1 - Residence and Source Based Taxation
Lecture 2 - Definition of Assessee - Section 2(7)

Lecture 3 - Definition of Person - Section 2(31)
Lecture 4 - Meaning of Domestic and Foreign Company - Section 2(22A), Section 2(23A)
Lecture 5 - Charge of Income Tax - Section 4

Residential Status - Section 6

Lecture 6 - Residential Status of an Individual Section 6(1)
Lecture 7 - Residential status of HUF, Firm AOP and BOI
Lecture 8 - Residential Status of a Company

Place of Effective Management (POEM) - Non Resident Taxation

Lecture 9 - Place of Effective Management POEM - Introduction or Meaning
Lecture 10 - Place of Effective Management (POEM) - Active Business Outside India
Lecture 11 - Place of Effective Management (POEM) - Active business not outside India
Lecture 12 - Place of Effective Management (POEM) - Meaning of Active Business outside India
Lecture 13 - Active Business Outside India (ABOI) Test - Place of Effective Management (POEM)
Lecture 14 - Summary of Factors relevant for Place of Effective Management (POEM)
Lecture 15 - Place of Effective Management POEM - Location of Board of Directors
Lecture 16 - Place of Effective Management (POEM) - Location of Executive committee
Lecture 17 - Place of Effective Management (POEM) - Location of Head Office
Lecture 18 - Other Factors - Place of Effective Management (POEM)
Lecture 19 - Place of Effective Management (POEM) - Miscellaneous Provisions

Business Connection - Non Resident Taxation

Lecture 20 - Scope of Total Income - Section 5 - Taxation of Non-Resident
Lecture 21 - Explanation 1 and 2 to Section 5 - Non Resident Taxation
Lecture 22 - Section 9 and Business Connection - Non Resident Taxation
Lecture 23 - Business Connection through an Agent
Lecture 24 - Exceptions in case of business connection
Lecture 25 - Income of Offshore fund from Fund Manager in India - Section 9A

Deemed Income - Non Resident Taxation

Lecture 26 - Income from Asset or Source of income in India - Non-Resident
Lecture 27 - Income from salaries earned in India - Section 9(1)(ii)
Lecture 28 - Interest Deemed to accrue or arise in India

Royalty & FTS - Non Resident Taxation

Lecture 29 - Royalty deemed to accrue or arise in India
Lecture 30 - Meaning of Royalty - Types of Payments Covered
Lecture 31 - Payment for computer software - Explanation 4 to section 9(1)(vi)
Lecture 32 - Lumpsum Payment for computer software along with Hardware, Withholding tax under section 195
Lecture 33 - Example on Royalties and Fee for technical Services
Lecture 34 - Royalties - Non Resident Taxation
Lecture 35 - Fee for Technical Services

Exempt Income - Non Resident Taxation

Lecture 36 - Exemption of Interest Income of Non resident - Section 10(4)
Lecture 37 - Interest on NRE Account and Savings Certificate - Exemption of Interest Income of Non resident
Lecture 38 - Remuneration of High Commission, Employees - Exempt Income of Non resident
Lecture 39 - Remuneration of High Commission, Employees - Exempt Income of Non resident
Lecture 40 - Remuneration of Foreign Employee
Lecture 41 - Exemption from tax paid on behalf of a foreign company
Lecture 42 - Exemption from tax paid on behalf of a foreign company
Lecture 43 - Remuneration of Consultant and their foreign employees - Section 10(8A)/(8B)
Lecture 44 - Interest to certain NR including specified institutions
Lecture 45 - Exemption for sale and storage of Crude Oil - Section 10(48) and Section 10(48A)

Presumptive Tax - Non Resident Taxation

Lecture 46 - Presumptive Tax for Non Residents
Lecture 47 - Presumptive tax provision of Section 44B Overrides section 28 to 43A
Lecture 48 - Assessment and Collection of Tax of Non-resident engaged in Shipping Business - Section 172
Lecture 49 - Section 44B of Income Tax Act - CA Final International Taxation
Presumptive Tax - Section 44BB of income tax act
Lecture 51 - Section 44BBA of income tax act
Lecture 52 - Section 44BBB and Section 44C of Income Tax Act
Lecture 53 - Section 44DA - Non-Resident - CA Final International Taxation

Capital gains - Non Resident Taxation

Lecture 54 - Introduction to Capital Gains
Lecture 55 - Assets not considered as Capital assets
Lecture 56 - Transactions not regarded as transfer for Capital Gains purpose
Lecture 57 - Transactions not regarded as transfer for Capital Gains purpose (Part 2)
Lecture 58 - Short term and long term capital assets and gains
Lecture 59 - Indexed Cost of acquisition and Cost of improvement and First Provision to Section 48
Lecture 60 - Cost of acquisition of previous owner - Capital Gain
Lecture 61 - Long Term Capital Gains on Listed shares 111A and 112

Chapter XII A - Non Resident Taxation

Lecture 62 - Chapter XII A - Taxation of Non Resident Indian

Chapter XII - Non Resident Taxation

Lecture 63 - Introduction to Chapter XII - Determination of tax in certain special case
Lecture 64 - Taxation of income from units or capital gains of such units of offshore fund - Section 115AB
Lecture 65 - Various Interest income under Section 19LC 194LD etc

MAT - Non Resident Taxation

Lecture 66 - What is MAT and Application of MAT to foreign company
Lecture 67 - MAT on foreign company

Chapter XII BB - Non Resident Taxation

Lecture 68 - Conversion of Branch of Foreign Bank into Indian subsidiary - Chapter XIIBB

Withholding tax - Non Resident Taxation

Lecture 69 - Deduction of TDS from Salary and Winnings from lottery and crossword puzzles
Lecture 70 - Section 192 and 192B - Withholding tax from Payments to Non Residents
Lecture 71 - TDS from Winnings by bookmaker/Horse racing - Section 194BB
Lecture 72 - Deductions of Tax under other Sections - 194E, 194LB, 194LBA , 194LBB and 194LBC
Lecture 73 - Payment of interest on rupee denominated bond of an Indian Company or Government securities
Lecture 74 - Section 195 - TDS on payments to Non residents
Lecture 75 - Application by Payor and Payee for lower withholding tax
Lecture 76 - Income payable net of Tax, TDS from Bonds or shares
Lecture 77 - Section 206AA - Non Applicability of Higher Rate of TDS for non furnishing of PAN

Withholding tax - Non Resident Taxation

Lecture 78 - Representative Assessee, Filing of Return, Agent of NR
Lecture 79 - Recovery of Tax from Non resident from asset located in India - Section 173

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