CBDT clarifies taxability of non-resident investor's offshore income via AIF

Last updated: 13 July 2023


The Central Board of Direct Taxes (CBDT) has recently issued Circular 12/2023, dated 12 July 2023, aiming to provide much-needed clarification on the taxability of income earned by non-resident investors from offshore investments made through an Alternative Investment Fund (AIF). This circular modif

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Category Income Tax   Report

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