Section 115A (5) of the Income Tax Act - Filing of return

Efiling 338 views 3 replies

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?

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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