https://www.taxtmi.com/forum/issue?id=106443 A non resident company received design fee (royalty) from an Indian payer with tax deducted at source under Section 195 and no permanent establishment in India. The document asks whether the non resident must file an Indian income tax return and which ITR form applies, whether the tax audit provision under Section 44AB applies if gross receipts exceed the threshold, whether books and financial statements must be prepared only for such receipts, what expenses may be claimed, and who may sign and digitally file the return on the company's behalf. en-us Mon, 20 Jan 2014 17:21:07 +0530 Thu, 23 Jan 2025 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106443 A non resident company received design fee (royalty) from an Indian payer with tax deducted at source under Section 195 and no permanent establishment in India. The document asks whether the non resident must file an Indian income tax return and which ITR form applies, whether the tax audit provision under Section 44AB applies if gross receipts exceed the threshold, whether books and financial statements must be prepared only for such receipts, what expenses may be claimed, and who may sign and digitally file the return on the company's behalf. Discussion-Forum Income Tax Mon, 20 Jan 2014 17:21:07 +0530 https://www.taxtmi.com/forum/issue?id=106443