FDI

1. Foreign Direct Investments By Prof. Augustin Amaladas M.Com., AICWA.,PGDFM.,DIM.,B.Ed.

7. 1. Technical collaboration agreements Initial Lump sum With transfer Of rights Royalty for use of patent Fees for tech. Services/managerial Payment for Drawings/ design Payment for Supply of machinery

11. 115A, 115AB, 115AC, 115AD, 115BBA and 115D

12. 1.Revenue expenditure-deduction is allowed. 2. Capital expenditure-depreciation u/s 32 is allowed. 3. Payment to foreign personnel in India-installation of equipment-capitalised-depreciation allowed . 4.Training expenditure-allowed deduction 5.Payment for acquisition of plant and machinery-depreciation allowed 6.Interest-allowed deduction u/s 36(1)(iii) 6. Interest paid to acquire capital asset-capitalised upto the date of put into use/ready to use. 1.Non residents-Income received, deemed to be received and accrued, or deemed to accrue in India-taxable 2.Exempted income U/S 10 of IT Act. 3. Special computation of Income u/s 44DA, 115A, 115AB, 115AC and 115AD 4.Double taxation avoidance agreements. Indian Collaborators Foreign Collaborator