Contents
Section Contents Page No.
Permanent Establishment................................................................. 35 Business Profits................................................................................. 35 Depreciation..................................................................................... 35 Minimum Alternate Tax.................................................................... 35 Transfer Pricing................................................................................ 36 Royalty & Technical Service Fees................................................... 36 Dividend........................................................................................... 36 Business Losses................................................................................ 36 Withholding Tax............................................................................... 37
4.6.2 Expatriate Taxation........................................................................... 37 Residential Status............................................................................. 37 Taxability under DTAA.................................................................... 37 Taxable Income................................................................................ 38 Rates of Individual Taxation............................................................ 38 Payment of Taxes............................................................................. 38 Tax Reporting in India..................................................................... 38 Other Issues...................................................................................... 39
4.7 |
Indirect taxes |
......................................................................................... |
39 |
4.7.1 |
Customs Duty................................................................................... 39 |
4.7.2 |
Excise Duty...................................................................................... 40 |
4.7.3 |
Service Tax....................................................................................... 40 |
4.7.4 |
Central Sales Tax / Value Added Tax............................................... 41 |
4.7.5 |
Taxation of Works Contract Tax...................................................... 41 |
4.7.6 |
Research & Development Cess........................................................ 41 |
5 Other Laws & Regulations........................................................... 43 5.1 Intellectual Property Rights.................................................................. 43 5.2 Competition Act..................................................................................... 43
6 Company Closure........................................................................ 45 6.1 Modes of winding up............................................................................ 45
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