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Samples in periodicals archive:
The Danish company may obtain a ruling on this issue from the Authority for Advance Rulings in order that the salary can be paid by the Indian company to the Danish employees without being required to deduct tax at source.
Its ruling would be binding on the assessee as well as the I- T authorities There would be time limits for application of various provisions under GR and assessees would also have the option to seek the opinion of the Authority for Advance Rulings on whether an arrangement is ' impermissible' Copyright 2012 India Today Group.
The Indian Authority for Advance Rulings (AAR) took account of the fact that the activities of the LO were restricted to preparatory or auxiliary activities only and that such activities did not constitute any core business activity in India.
In order to get a clear-cut decision which would avoid litigation with the tax department in future, the French company may apply to the Authority for Advance Rulings.
C L Dwivedi, Doha What you have been advised is that you should obtain a ruling from the Authority for Advance Rulings (AAR) which is based in Delhi.