Is a non-resident shareholder company receiving dividends from an Indian company and subject to Income Tax under the relevant DTAA, required to file a tax return in India?
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Section 115A (5) of the Income Tax Act - Filing of return
Replies (3)
If he has only dividend income and Tds is already deducted then he or she is not required file ITR in India
Does the exemption apply to non-resident foreign companies as well?
It applies for non resident only
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