Articles by CA. Siva Nagaraju

Income tax perspective - Sale of Immovable Property by a Non Resident Indian

Posted by CA. Siva Nagaraju 19 February 2020 9427 Views

Through this article, I am making an effort to present the following, 1. How a non-resident seller can avoid liquidity crunch; 2. What are the responsibilities of a buyer dealing with NRI Seller and the consequences of non-compliance.

Obtain non/lower Tax deduction certificate under Sec 197 for business

Posted by CA. Siva Nagaraju 05 November 2018 10475 Views

The provisions of Income-tax act impose an obligation on customer (i.e., recipient of service) to withhold certain portion of payment as tax deduction at source...