We are pleased to inform you that the Central Board of Direct Taxes (the apex body for Direct Taxes under the Department of Revenue, Ministry of Finance, Government of India) has recently prepared a set of informational brochures on various aspects of International Taxation with the objective of enhancing awareness and improving understanding of Indian tax laws among non-resident taxpayers and other stakeholders abroad.
The following brochures have been developed in this regard:
i. File of Income tax return ITR for Non Residents
ii. TDS Compliance for Non residents
iii. TDS on Payments to Non Residents Lower Nil Deduction Certificate Section 195 197
V. Alternate Dispute Resolution
vi. Advance Rulings