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