|
CONTENTS |
|
Chapter |
Subject |
Page |
|
I |
General |
1 |
| NRI Definition | ||
|
II |
Bank Accounts |
3 |
| A. General |
3 | |
| B. Rupee Accounts | 3 | |
| C. Foreign Current Accounts | 10 | |
|
III |
Investments in Shares, Company Deposits and Firms |
13 |
| A. Government Securities / Units |
13 | |
| B. Company Shares / Debentures & Firms | 13 | |
| C. Sale / Transfer of shares / securities |
21 | |
| D. Company Deposits |
22 | |
|
IV |
Investment in Immovable Property | 25 |
|
V |
Facilities to Returning Indians |
29 |
| A. Overseas Assets |
29 | |
| B. Resident Foreign Currency (RFC) | 29 | |
| C. Import of Gold / Silver |
31 | |
|
VI |
Miscellaneous |
33 |
| VII | Taxation | 34 |
| A. Income-Tax Provisions |
34 | |
| B. Capital Gains Tax |
36 | |
| C. Returning NRI's Taxation | 41 | |
| D. Tax Deduction at Source (TDS) | 44 | |
| E. Wealth Tax Provisions | 45 | |
| F. USA Taxation & Others | 46 | |
| G. Fallacies | 48 |
