The opening up of the Indian economy and its globalisation has resulted in far reaching changes. The inflow of funds from foreign institutional investors and non-residents has led to the emergence of taxation of non-residents as an extremely important topic in the current context.

Realising the increasing importance of the issues relating to taxation of non-residents, the Fiscal Laws Committee has brought out this timely publication which gives a good insight into the various aspects of taxation of non-residents. The same bas been priced at Rs.150.

Copies are being sent to the Regional Offices and leading branches of the Institute.