International Tax
Articles & Guides
Expert insights on International Tax from practising Chartered Accountants — plain language, actionable advice.
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.
Advance Ruling Under Income Tax Act 2025: Board for Advance Rulings Guide
Advance ruling under Sections 339-350 of ITA 2025 — Board for Advance Rulings (BAR), who can apply, binding nature, non-residents, Rs 100 crore resident threshold, DTAA and PE questions.
Foreign Tax Credit (FTC) Under Income Tax Act 2025: Section 213 & Form 67 Guide
Foreign Tax Credit under Section 213 of ITA 2025 — offset foreign taxes against Indian tax, FTC limited to Indian tax on that income, Form 67 mandatory before ITR due date, unilateral relief Section 213A.
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