International Tax
Articles & Guides
Expert insights on International Tax from practising Chartered Accountants — plain language, actionable advice.
GAAR Under ITA 2025: General Anti-Avoidance Rule Provisions, Tests & DTAA Override
GAAR under ITA 2025 Sections 130-136 -- four tests (tax benefit + commercial substance), Approving Panel procedure, Rs 3 crore threshold, DTAA treaty override, SAAR vs GAAR interaction, planning implications.
International Transactions and Tax Under ITA 2025: PE, TDS & DTAA Guide
International transactions and Indian tax under ITA 2025 — Section 9 deemed India income, Permanent Establishment, TDS on non-residents (royalty 20%, FTS 20%), Form 15CA/15CB, DTAA reduced rates.
Transfer Pricing Under ITA 2025: APA, CbCR & Arm Length Price Guide
Transfer pricing under ITA 2025 — arm length price, 5 TP methods (CUP/TNMM/CPM), APA (3-5 years), CbCR Rs 5,500 crore threshold, TP documentation Form 3CEB, penalties 100-300%.
NRI Property Sale in India Under ITA 2025: TDS, Capital Gains & Repatriation
NRI property sale India under ITA 2025 — buyer deducts 20%/30% TDS on full consideration, lower TDS certificate Section 398, Section 54/54EC exemptions, FEMA NRO repatriation USD 1M.
Undisclosed Foreign Income & Assets Under Black Money Act 2025: Tax, Penalty & Disclosure
Undisclosed foreign income and assets under Black Money Act 2015 — 30% tax, 300% penalty, Schedule FA mandatory ITR disclosure, FEMA interaction, voluntary disclosure, prosecution risk.
NRI FEMA and Income Tax India 2025: NRE/NRO Accounts, Repatriation & Return Guide
NRI FEMA and income tax India 2025 — NRE/NRO/FCNR accounts, NRE interest exempt, NRO TDS 30%, repatriation rules, LRS $250K, taxable NRI income in India, returning NRI RNOR status.
Equalisation Levy India 2025: 6% Online Ads, 2% E-commerce (Abolished) Guide
Equalisation Levy guide India 2025 — 6% on online advertising (Google Ads, Meta Ads) by non-residents still applicable, 2% e-commerce levy abolished from August 2024, Form 1 filing.
DTAA (Double Taxation Avoidance Agreement) India 2025: How to Claim Benefits Guide
DTAA India 2025 — how to claim treaty benefits, TRC and Form 10F requirements, key DTAAs (USA UK UAE Singapore), exemption vs credit method, LOB clauses, Section 213 ITA 2025.
Royalty Income Taxation Under Income Tax Act 2025: Residents and Non-Residents
Royalty taxation under ITA 2025 — resident at slab rate (business/other sources), non-resident TDS 20% Section 396, DTAA lower rate, software royalty SC ruling, definition of royalty.
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