CONTENTS:
Foreword to the Sixth Edition.
Preface to the Seventh Edition;
Foreword to the First Edition;
Preface to the First Edition;
Detailed Contents;
PART-I;
TAX PLANNING FOR NRIS;
Chapter
1. Status of Assessees under The Income-tax Act, 1961 and The Foreign Exchange Management Act, 1999;
2 Introduction to Tax Planning;
3. Fundamentals of Tax Planning for Non-Residents;
4. The incomes of NRIS completely exempt from Income-tax;
5. The Wealth of NRIS completely exempt from The Wealth-tax;
6. Deductions allowed to NRIS in computing Total Income and Tax Payable thereon;
7. Special Procedure of Assessment of Income of an NRI from Foreign Exchange Assets and Advance Rulings;
8. Clubbing of a NRIS income and wealth with that of his Spouse and Children;
9. Taxation of Foreign Nationals in India;
10. Gifts by NRIS to Relatives and Friends;
11. Procedure for Filing Income-tax and Wealth-tax Returns, Assessments, Appeals and Refunds ;
12 Survey, Search & Seizure and Summons;
13 Double Taxation Avoidance Agreements;
PART II;
FEMA;
Section A : Provision of FEMA Relating to Non-residents;
14 Important Concepts under FEMA;
15 Settling in India, Citizenship, Facilities/Concessions Available, Baggage Rules and Transfer of Residence (Returning NRIS);
16 Bank Accounts in India and Abroad 476-624 Business Opportunities in India
18 Investments in Immovable Properties in India.
19 PIO Card and Investment Promotion and Facilitation 625-657 658-674
20 Borrowing and Lending in India by Non-resident Indians 675-684 Section B : Provision of FEMA Relating to Residents
21 Emigrating Indians;
22 Bank Accounts in Foreign Currency for Indian Residents;
23 Immovable Properties Abroad;
24 Overseas Business Opportunities;
25 Borrowing, Lending, Guarantees and Insurance under FEMA for Resident Indians;
26 Imports and Exports;
27 Other Important Matters under Fema and Foreign Contribution Act.
Subject-Index.