Learn why a Section 90(1) notification is crucial for a DTAA's enforcement, as per the Supreme Court's landmark judgment in AO vs. Nestle SA. Understand its impact and implications.
Read a detailed overview of the residential status of NRIs, scope of taxation, applicability for return filing and special tax rates applicable to NRIs.
The Allahabad High Court has held that premium for plots allocated for hospitals under lease extending up to 30 years or more falls under the definition of ‘amount paid upfront’ and is exempt from.