Contents:

1. Residence and Scope of Total Income
2. Special Provisions Relating to Foreign Company Said to be Resident In India
3. Income not to be included in the Total Income
4. Presumptive Taxation and Non Residents
5. Capital Gains and Non Residents
6. Double Taxation Relief
7. Transfer Pricing and Other Provisions to Check Avoidance of Tax
8. Practical Approach to Computation of Arms Length Prices
9. Concessional Rates of Tax for NRIs
10. Tax Deduction at Source In Respect of Payments to Non Residents
11. Deductions under   VIA available to Non-Residents
12. Advance Rulings
13. Application of Profit Split Method — CBDT Circular
14. Clarification on Functional Profile of Development Centres Engaged in Contract R&D Services with Insignificant Risk — Conditions Relevant to Identify Such Development Centres — CBDT Circular
15. Significant Judicial Precedents — A Compilation
16. General Anti-Avoidance Rule
17. Law relating to Black Money and Imposition of Tax
18. BEPS ACTION PLAN (Action Plan on Base Erosion and Profit Shifting)
19. Advance Pricing Agreement Guidance with FAQs
20. Equalisation Levy
21. Annexure 1      VIII of Finance Act, 2016: Equalisation Levy
22. Annexure 2    Equalisation Levy Rules, 2016
23. Illustrations on International Taxation