https://www.taxtmi.com/article/detailed?id=8667 Specified receipts of non-residents are exempt from Indian tax when conditions such as prior notification or approval, residency or citizenship status, duration of stay, nature of payer, or the terms of an agreement are met. Presumptive taxation applies to non-residents in shipping, aircraft operation and mineral oil-related activities, while other provisions allow specified deductions and special concessional rates for capital gains, interest, dividends, royalty and service fees. Relief under tax treaties may be claimed when more beneficial. en-us Sat, 10 Aug 2019 06:40:40 +0530 Sat, 10 Aug 2019 06:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8667 Specified receipts of non-residents are exempt from Indian tax when conditions such as prior notification or approval, residency or citizenship status, duration of stay, nature of payer, or the terms of an agreement are met. Presumptive taxation applies to non-residents in shipping, aircraft operation and mineral oil-related activities, while other provisions allow specified deductions and special concessional rates for capital gains, interest, dividends, royalty and service fees. Relief under tax treaties may be claimed when more beneficial. Articles Income Tax Sat, 10 Aug 2019 06:40:40 +0530 https://www.taxtmi.com/article/detailed?id=8667