Understand International Tax with practical, easy-to-follow guidance — from the basics through registration, returns, compliance and notices.
Residential status under Section 6 of Income Tax Act 2025 determines whether you pay tax on Indian income only or global income. This complete guide covers ROR, RNOR, NR rules, day-count tests, deemed residency, and NRI tax planning.
Read Complete Guide →A Permanent Establishment gives India the right to tax a non-resident’s business profits. Understand the fixed-place, construction, agency and service PE tests, exclusions, and how profits are attributed.
Significant Economic Presence (SEP) creates a business connection in India for non-residents based on transaction value and user thresholds — how it works, the notified limits, and its treaty limits.
The arm’s-length principle, the five prescribed transfer pricing methods, and the documentation (Form 3CEB, TP study, three-tier records) Indian taxpayers must maintain for international transactions.
The three-tier BEPS documentation in India — the group Master File (Form 3CEAA) and Country-by-Country Report (Form 3CEAD/3CEAC) — thresholds, contents and filing deadlines explained.
An Advance Pricing Agreement fixes the transfer pricing method for future international transactions. Understand unilateral, bilateral and multilateral APAs, the rollback facility, and the application process.
Section 195 governs TDS on any sum chargeable to tax paid to a non-resident. Understand the "chargeable to tax" test, treaty rates, Form 15CA/15CB and the lower-deduction certificate.
How royalty and fees for technical services paid to non-residents are taxed in India — the statutory definitions, the section 115A rate, treaty caps, the make-available test and gross-basis taxation.
How capital gains of a Non-Resident Indian are taxed in India — short vs long-term, equity vs property, TDS on sale, special rules under Chapter XII-A and treaty relief.
A tax and regulatory comparison of the three ways a foreign company can operate in India — liaison office, branch office and Indian subsidiary — covering PE risk, tax rates, repatriation and RBI approvals.
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