Non-resident employer on his total income-employer will be liable to pay FBT
September, 23rd 2006
Authority for Advance Rulings rules vide ruling dated 18th September-Even if no Income Tax is payable under DTAA by a Non-resident employer on his total income-employer will be liable to pay FBT under section 115 WA of Income Tax Act-AIT-2006-152-AAR