About this document
Income Tax Act Amendments 2015 by Abhishek Lal is a document available to read on EtoBox.
The document outlines amendments to the Income Tax Act, 1961, specifically focusing on Sections 115A and 44BBA regarding taxation of non-resident entities and foreign companies. It details the tax implications for income derived from dividends, royalties, and technical service fees, as well as the computation of profits for foreign airlines operating in India. Additionally, it addresses the taxability of non-resident match referees and umpires under Section 115BBA and provides examples for clarity.
- Author
- Abhishek Lal
- Language
- EN