About this document
Business Connection & PE in Indian Tax Law by Barsha Toppo is a document available to read on EtoBox.
The Indian Income-tax Act, 1961 establishes that income accruing to a non-resident through a Business Connection in India is deemed to arise in India, with the existence of such a connection determined by specific activities or presence in the country. The concept of Permanent Establishment (PE) under tax treaties, such as the Double Taxation Avoidance Agreement (DTAA), requires a fixed place of business and is distinct from Business Connection, although there may be overlaps. Tax liability for non-resident
- Author
- Barsha Toppo
- Language
- EN