Tax territoriality: non-resident film shooting income not deemed to accrue in India for specified non-residents. The amendment excludes from deemed accrual in India income of certain non-residents from operations confined to shooting a cinematograph film in India, ... Summary
Tax territoriality: non-resident film shooting income not deemed to accrue in India for specified non-residents.
The amendment excludes from deemed accrual in India income of certain non-residents from operations confined to shooting a cinematograph film in India, where the non-resident is (i) a non-Indian individual, (ii) a firm without any partner who is an Indian citizen or resident, or (iii) a company without any shareholder who is an Indian citizen or resident.
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