Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Foreign Tax Credit Under Income Tax: Section 90 and Rule 128 for Double Taxation Relief
Foreign Tax Credit (FTC) under Section 90 of ITA 2025 and Rule 128 allows Indian residents to claim credit for taxes paid abroad on doubly-taxed income. Learn Form 67 filing, eligible taxes, and computation.
Advance Pricing Agreement (APA) for Transfer Pricing: Process and Benefits
Advance Pricing Agreements (APAs) under Section 92CC of ITA 2025 provide certainty on transfer pricing for multinational companies by pre-agreeing the arm length price methodology with CBDT for 5 years with 4-year rollback.
Non-Resident Taxation: Computation of Income, Withholding Tax and DTAA Benefits
Non-residents are taxed in India only on India-sourced income. Learn the key DTAA concepts (PE, business profits, royalty, FTS), Section 195 withholding tax obligations, and how to claim DTAA benefits in India.
Drafting a Shareholders Agreement (SHA): Key Clauses and Protective Rights
A Shareholders Agreement (SHA) governs the relationship between company shareholders. Learn the essential clauses: ROFR, ROFO, tag-along, drag-along, anti-dilution, board representation, and information rights for Indian companies.
Employment Agreement: Key Clauses, Non-Compete, IP Assignment and Compliance
A well-drafted employment agreement protects both employer and employee. Learn the essential clauses: probation, compensation, non-compete (enforceability in India), IP assignment, termination, and POSH compliance.
SEBI Listing Obligations (LODR) 2015: Continuous Disclosure and Governance Requirements
SEBI (LODR) Regulations 2015 impose continuous disclosure and governance obligations on listed companies. Learn about quarterly results, board composition requirements, related party approvals, and SEBI penalties.
Avoidance Transactions Under IBC: Preferential, Undervalued, Fraudulent and Extortionate
IBC 2016 Sections 43-51 empower the Resolution Professional to challenge preferential, undervalued, extortionate, and fraudulent transactions executed by the corporate debtor before insolvency to recover assets for creditors.
SEBI ICDR Regulations: Public Issue Process, Red Herring Prospectus and Allotment
SEBI ICDR Regulations 2018 govern the process for public issues (IPO/FPO) in India. Learn the DRHP filing, red herring prospectus, book-building price discovery, ASBA, anchor investors, and allotment rules.
SEBI Alternative Investment Funds (AIF) Regulations 2012: Categories, Registration and Compliance
SEBI Alternative Investment Fund (AIF) Regulations 2012 govern private pooling vehicles (VCFs, PE funds, hedge funds) in 3 categories. Learn registration requirements, minimum corpus, tax pass-through, and compliance.
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