Key Takeaways :
• Charging section for taxability of non-residents
• Incomes of non-residents for which no returns to be filed
• Conditions to be satisfied for non-filing of returns
• Representative assessee and its liability
Key Takeaways :
• Charging section for taxability of non-residents
• Incomes of non-residents for which no returns to be filed
• Conditions to be satisfied for non-filing of returns
• Representative assessee and its liability