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Articles by Kapil Nayyar

TDS Rule Amendments

Kapil Nayyar 04 June 2010 at 12:57

By Kapil Nayyar and Neha Srivastava Nayyar Maniar & Associates AMENDMENT IN TDS RULES A. INTRODUCTION The Central Board of Direct Taxes (CBDT) has amended the rules relating to Tax Deducted At Source (TDS) vide Notification No. 4

Permanent Establishment An Introduction

Kapil Nayyar 02 June 2010 at 11:34

With the globalization of world economies, the concept of Permanent Establishment (PE) has gained significant magnitude both in India and worldwide due to its direct impact on the tax revenue generated by a Country.The PE concept is a measuring tool