Non-Residents Targeted to Prevent Tax Avoidance; AO Not Required to Prove Before Applying Sections 92C, 92CA.

Non-Residents Targeted to Prevent Tax Avoidance; AO Not Required to Prove Before Applying Sections 92C, 92CA. https://www.taxtmi.com/highlights?id=1833 TP - although Chapter X has title 'Special provision relating to avoidance of tax' and aim of various sections under Chapter X is to check avoidance of taxes, diversion of income and funds by non-residents from India, it is not necessary that AO must demonstrate such avoidance and diversion of tax before invoking provisions of ss. 92C and 92CA... - AT en-us Tue, 27 Sep 2011 00:00:00 +0530 Tue, 27 Sep 2011 00:00:00 +0530 TaxTMI RSS Generator Non-Residents Targeted to Prevent Tax Avoidance; AO Not Required to Prove Before Applying Sections 92C, 92CA. https://www.taxtmi.com/highlights?id=1833 TP - although Chapter X has title 'Special provision relating to avoidance of tax' and aim of various sections under Chapter X is to check avoidance of taxes, diversion of income and funds by non-residents from India, it is not necessary that AO must demonstrate such avoidance and diversion of tax before invoking provisions of ss. 92C and 92CA... - AT Highlights Income Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/highlights?id=1833