Tax Residence/ Fiscal Domicile – Understanding of section 5 and 6 of Income Tax Act, 1961 :
15:00:00
16:00:00
Mr. S.P. Singh, Ex-IRS
CA. Pramod Jain
1.00
24-01-2022
– Scope of total income – Recent changes :
16:00:00
17:00:00
CA. SHARAD GOYAL
CA. Pramod Jain
1.00
24-01-2022
Deeming provisions in respect of non-residents-Brief Overview of Section 9 of the Income Tax Act, 1961 – Concept and salient features – Indirect transfer – Interest – Royalty – Fee for Technical services :
17:00:00
18:00:00
CA. Rajan Vora
CA. Pramod Jain
1.00
Day 2
25-01-2022
• Significant Economic Presence- analysis • Equalisation Levy – analysis • Presumptive Taxation • Benefits under section 10 to Non-residents and foreign companies :
15:00:00
18:00:00
GANESH RAJGOPALAN
CA. Pramod Jain
3.00
Day 4
27-01-2022
• Section 195 – concepts and applications • Taxation of Dividends – u/s 196A/196D :
15:00:00
16:30:00
CA. Mukesh Butani
CA. Pramod Jain
1.50
27-01-2022
• Obligation to obtain PAN and filing of Income Tax Return • Foreign Tax credit- analysis • Treatment of Tax Losses :
16:30:00
18:00:00
VINAY KUMAR F JAIN
CA. Pramod Jain
1.50
Day 5
28-01-2022
• Source and Residence Rules- Double Taxation • Model Tax Conventions on Double Tax Avoidance – Need and History • Domestic Income Tax Law and DTAA – interplay :
15:00:00
16:30:00
CA Hitesh D Gajaria
CA. Pramod Jain
1.50
28-01-2022
• Protocol and Most Favoured Nation (MFN) Clause • Reading DTAA and synthesized text (MLI) :
16:30:00
18:00:00
CA. SRINIVASAN P V
CA. Pramod Jain
1.50
Day 8
31-01-2022
• Recent international decisions – Lessons in International Taxation :
15:00:00
16:00:00
Mr. Pramod Kumar, Vice President
CA. Pramod Jain
1.00
31-01-2022
• Recent developments taxation of Digital Economy and India’s Position • Overview of GAAR :