Abstract
The increasing attractiveness of India as an investment destination has heralded several legal controversies over the routing of these investments, and the legal regime governing them in India. At the forefront of this legal debate, are discussions on the applicability of the Indian Income Tax Act to such investments, and the entities to whom the tax liability attaches. This article deals with one such obligation - withholding tax, and the debates on the entities to which this obligation attaches, and the extent to which non-residents are covered by the scope of the Indian regime. This article, drawing on threads from international law and constitutional law, attempts to provide an answer to the legal quagmire created by statutory ambiguity, and the absence of conceptual clarity.
Recommended Citation
Rao, Shreya and Ajinkya, Bijal
(2010)
"Groping in the Dark: The Extending Arms of the Indian International Withholding Tax,"
National Law School of India Review: Vol. 22:
Iss.
1, Article 5.
Available at:
https://repository.nls.ac.in/nlsir/vol22/iss1/5
