Yearly Archives: 2022

Capital Gains on Transfer of Foreign Exchange Assets: Exemption Under Section 115F Section 115F: Overview Section 115F of the Income-tax Act provides exemptions for Non-Resident Indians (NRIs) on long-term capital…

Specified Tax Rates and Definitions for NRIs Under Sections 115E and 115C Section 115E: Specified Tax Rates For Non-Resident Indians (NRIs), the specified tax rates on total income include: Investment…

Tax Residency Certificate (TRC) for Non-Resident Indians (NRIs) Overview A Tax Residency Certificate (TRC) is a certificate issued by a competent tax authority in a country, establishing the status of…