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        Case ID :
        Income Tax

        Whether ICDS is applicable to Non-Residents whose income is liable to be taxed at a flat rate of tax like interest, royalty and fees for technical services u/s 115A.

        11 August, 2017

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        Manual - Introduction

        Yes, the provisions of ICDS shall apply for computation of these incomes , as the rate of tax is applied after determination of the income.

         

        ICDS applicability to non-residents ensures income is determined under ICDS before flat-rate tax treatment on passive receipts. ICDS applies to non-resident income taxed at a flat rate-such as interest, royalty and fees for technical services-because the flat tax is applied after determination of income, so Income Computation and Disclosure Standards govern measurement and recognition for computing taxable income.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              ICDS applicability to non-residents ensures income is determined under ICDS before flat-rate tax treatment on passive receipts.

                              ICDS applies to non-resident income taxed at a flat rate-such as interest, royalty and fees for technical services-because the flat tax is applied after determination of income, so Income Computation and Disclosure Standards govern measurement and recognition for computing taxable income.


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