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 →Section 9 of Income Tax Act deems certain incomes of non-residents as arising in India. Learn about business connection, royalty, FTS, capital gains, and DTAA overriding Section 9 provisions.
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 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-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.
Comprehensive guide to transfer pricing under ITA 2025. Covers arm's length price methods, documentation requirements, Form 3CEB, Safe Harbour rules, and Advance Pricing Agreements.
Comprehensive guide to DTAA under ITA 2025. Covers India's treaty network, exemption vs credit methods, reduced withholding rates, TRC requirement, and US India DTAA highlights.
Comprehensive guide to NRI taxation under ITA 2025. Covers residential status determination, taxability of Indian income, NRE/NRO account rules, DTAA benefits, and ITR filing.
Transfer pricing under ITA 2025 -- Section 304-315 international transactions ALP, TNMM/CUP/CPM methods, Form 3CEB CA certification, TPO audit, safe harbour IT 17% margin, APA pre-agreed ALP, tolerance 3%, domestic TP Section 40A(2), CbCR Rs 6,400 crore.
Foreign dividends income tax under ITA 2025 -- slab rate for Indian ROR, US 15% DTAA withholding (W-8BEN), Form 67 foreign tax credit, DTAA rates (USA 15%, UK 15%, Singapore 10%), Schedule FA mandatory disclosure, international mutual funds slab rate.
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