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DTSTART;TZID=UTC+0:20220826T094500
DTEND;TZID=UTC+0:20220826T173000
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CREATED:20220712T113824Z
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SUMMARY:2-DAY STUDY COURSE ON TDS U/S 195 ON FOREIGN REMITTANCES (Hybrid Mode)
DESCRIPTION:Section 195 of the Income-tax Act\, 1961 (Act) lays down the obligation for deduction of income-tax at source from payments made or credits to non-residents which are in the nature of income chargeable to tax in India. This position is then required to be declared and certified in Form 15CA/ 15CB. \nIn order to be compliant with the provisions of section 195\, one has to understand the applicable sections of the Act and Tax Treaties with respect to various foreign remittances and payables to Non-Residents and then determine the taxability and the correct rate of tax to be applied thereon.  There have been several recent developments which impact this obligation and there is interplay with other enactments e.g. the widened scope of Equalization Levy\, etc.  Further impact of MLI has also to be considered while granting benefit of Tax Treaties which are Covered Tax Agreements. There is now a new scheme for taxation of dividend income earned by shareholders including non-resident shareholders and there has been wide interpretation of the deemed incomes taxable under section 9 of the Act. With a view to understand and deal with all these issues and recent developments\, the International Taxation Committee of the Chamber of Tax Consultants has organized this Seminar for the benefit of the professionals in practice and the professionals in the industry.\n  \n\n\n\nDay & Date\nFriday\, August 26\, 2022 \nSaturday\, August 27\, 2022\n\n\nTime\n9.45 am – 5.30 pm\n10.00 am – 5.30 pm\n\n\n\n  \n\n\n\nPhysical Venue\nBabubhai Chinai Hall\, 2nd Floor\, Indian Merchant Chamber (IMC)\, Churchgate\, Mumbai – 400 020\n\n\nVirtual Mode\nZoom link will be shared nearing to the event\n\n\n\nParticipation Fees : \n\n\n\n \nEarly Bird Fee till\n7th August 2022\nFee from\n8th August 2022\n\n\nMember\nRs.2500/- + Rs.450/- (GST) = Rs. 2950/-\nRs.3000/- + Rs.540/- (GST) = Rs. 3540/-\n\n\nNon-Member\nRs.3000/- + Rs.540/- (GST) = Rs. 3540/-\nRs.3500/- + Rs.630/- (GST) = Rs. 4130/-\n\n\n\nParticipation Fees to be paid online on the website: CLICK HERE to make payment \nFees include soft copy of course material and online access to videos for a short duration post conclusion of the Course. For Offline participants\, break-fast\, lunch and evening tea would be provided. \n\n\n\nS.No.\nTime\nTopic\nFaculties\n\n\n \n \nDAY 1 – August 26\, 2022\n \n\n\n1\n9.45 am – 10.00 am\nWelcome by the President – CTC\nWelcome and Introduction of the 2-day course – Chairman\nCA Parag Ved\nCA Kirit Dedhia\n\n\n2\n10.00 am – 11.30 am\nOverview of TDS on payments / credits to Non-Resident under section 195.\nCA Anish Thacker\n\n\n \n11.30 am – 11.45 am\nTea Break\n \n\n\n3\n11.45 am – 1.15 pm\nTaxation of Commercial Payments\, Royalty & Fees for technical services\nNature of payments liable to TDS as Commercial payments \, Royalty / FTS\, various issues under DTAA such as make available\, software royalty and interplay between taxation of Royalty/ FTS and EL\nCA Bhaumik Goda\n\n\n \n1.15 pm – 1.45 pm\nLunch\n \n\n\n4\n1.45 pm – 2.45 pm\nTaxation of dividends and other income\nDomestic law\, Impact under various treaties including MLI\, MFN clauses\, etc.\, Dividend payments to FIIs and other controversies including interplay between Sec 195 and 196A/196D\nCA Jimit Devani\n\n\n5\n2.45 pm – 3.30 pm\nIssues in Form 15CA/15CB from Banker’s Perspective\nMr. Anish Patel – ICICI Bank\n\n\n \n3.30 pm – 3.45 pm\nTea break\n \n\n\n6\n3.45 pm – 5.30 pm\nTaxation issues on payments to Non Resident Employees including reimbursement to foreign companies for seconded employees.\nCA Pallavi Dhamecha\n\n\n \n \nDAY 2 – August 27\, 2022\n \n\n\n7\n10.00 am – 11.30 am\nTaxation of capital gains including indirect transfer.\nNature and taxation of capital gains for non-residents liable to withholding tax under the Act and DTAA.\nCA Ravikant Kamath\n \n\n\n \n11.30 am – 11.45 am\nTea Break\n \n\n\n8\n11.45 am – 1.00 pm\nTaxation of foreign Shipping & Aircraft Companies in India (including Logistics & Transportation sector)\nInterplay between Section 172 and 44B of the Act read with the DTAA provisions.\nCA Samir Kanabar\n\n\n \n1.00 pm -1.45 pm\nLunch\n \n\n\n9\n1.45 pm -3.15 pm\nTaxation in India of Non Resident Actors \, Athletes & Sport-persons\nCA  Isha Sekhri\n\n\n \n3.15 pm – 3.30 pm\nTea Break\n \n\n\n10\n3.30 pm – 5.30 pm\nBrains Trust session / Panel Discussion.\nModerator\nCA Shabbir Motorwala\nPanelists\nCA Gautam Nayak & \nCA Sushil Lakhani\n\n\n\n  \n
URL:https://ctconline.info/event/2-day-study-course-on-tds-u-s-195-on-foreign-remittances-hybrid-mode/
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