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0:05 Residential status of Individuals 12:15 Residential status of Company 30:03 sec 115JH Transition Mechanism 43:00 scope of income 47:39 sec 9 01:00:12 Indirect Transfer 1:11:49 Sec 9 Continuation 1:22:02 Sec 115A 1:32:12 Sec 9 Royalty and FTS 01:45:31 Exempt Incomes 01:50:55 Sec 115A Remaining Rates 2:00:42 Specific fund exemptions 02:16:50 Taxation of NRI 02:24:39 Exemptions remaining Not So Important 02:32:15 Sec 115JG 02:38:18 Ending statement