International Research Journal of Commerce , Arts and Science
( Online- ISSN 2319 - 9202 ) New DOI : 10.32804/CASIRJ
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TAXATION OF A NON-RESIDENT IN INDIA (BUSINESS CONNECTION VIS-À-VIS PERMANENT ESTABLISHMENT)
1 Author(s): LOKESH PRAJAPAT
Vol - 12, Issue- 4 , Page(s) : 37 - 42 (2021 ) DOI : https://doi.org/10.32804/CASIRJ
Taxation of income of a NR in India involves consideration of various key areas under taxation laws, in order to conclude a reasonable tax position for the NR(s). Income-tax department (‘Department’) in India keeps an eye on the taxation of the income of a NR, to ensure fair revenue collection and to mitigate tax evasion practices by the NR(s) for transactions in/ accrued in India, especially, the MNCs through complex organizational structures and activities.