In his discussion of ethnic violence, James Rosenau (1990) stressed that the image of turbulence developed by mathematicians and physicists could provide an important basis for understanding the idea of bifurcation and related ideas of complexity, chaos, and turbulence in complex systems. The past two decades has seen prominent and powerful applications of the cascades idea to the social sciences (Sunstein 1997 Gladwell 2000 Sikkink 2011). The analysis exposes the folly of asking single-level policy questions like do the benefits and costs of a regime change in Iraq justify an invasion? We must also ask what other violence might cascade from an invasion of Iraq? The cascades concept is widespread in the physical and biological sciences with cascades in geology, particle physics and the globalization of contagion. The key to understanding cascades of hot spots is in the interaction between local and macro cleavages and alliances (Kalyvas 2006). More importantly in the analysis of this book, war cascades from hot spot to hot spot within and between states (Autesserre 2010, 2014). Empirical research has shown that nations with a neighbor at war are more likely to have a civil war themselves (Sambanis 2001). The book shows how violence cascades from state to state. As with containing water, conflict cannot be contained without asking crucial questions about which variables might cause it to cascade from the top-down, bottom up and from the middle-out. It is, however, imperative to note that “any person who is not domiciled in India but visits India as a foreign tourist or for any other purpose not connected with business, profession or employment does not need to obtain a tax clearance certificate from tax authorities,” informs Shah.As in the cascading of water, violence and nonviolence can cascade down from commanding heights of power (as in waterfalls), up from powerless peripheries, and can undulate to spread horizontally (flowing from one space to another). This certificate is needed to ensure that such a person, before leaving the country, has duly paid all the taxes on the income earned in India by means of business or employment. If a person who is not domiciled in India, comes to India for the purpose of business, profession or employment and who derives any income in India is required to obtain a tax clearance certificate before leaving the country. # Similarly, the recipient can also approach the IT Department for grant of a certificate for receipt of money without deduction of tax at source.Ĭertificate under Section 230 of the Act for persons not domiciled in India, leaving India: # Hence, if the remitter wants certainty, he can approach the tax officer for the issue of certificate and remit the amount in accordance with such a certificate. # “If a person makes remittance without deduction of tax at source and later on the tax department holds that such payment was liable to tax in India, remitter is made liable for such tax,” says Shah. # The Income-Tax Act provides that any person who is making any payment/crediting any amount to the non-resident, then he is required to withhold tax, if such amount is liable to tax in India in the hands of such a recipient. # In a large property transaction or sale of business, it is an usual practice of the purchaser to insist on the seller for obtaining such a certificate, as the purchaser does not want to get involved in the controversy with the tax department later on.Ĭertificate under Section 195/197 of the Act: # This provision, however, does not apply to stock in trade.
“The Income-Tax Act provides that if any person transfers or alienates any property while any proceedings under the Income-Tax Act is pending, such transfer/alienation is void as against demand from income-tax unless (a) the transaction is for adequate consideration and without notice of pending proceedings/demand or (b) with previous approval of the tax officer,” says Ashok Shah, Partner, N.A Shah Associates LLP. Certificate under Section 281 of the Act:
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