International Tax
Articles & Guides
Expert insights on International Tax from practising Chartered Accountants — plain language, actionable advice.
Section 9: Deemed Income of Non-Residents and Business Connection in India
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.
Read ArticleForeign 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.
Transfer Pricing Under ITA 2025: Arm's Length Price, Methods, Form 3CEB and APA
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.
DTAA Double Taxation Avoidance Agreements Under ITA 2025: Benefits, Claim Process and Key Treaties
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.
NRI Taxation Under ITA 2025: Residential Status, DTAA, and Indian Income
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: Arm Length Price, Form 3CEB, Safe Harbour & APA Guide
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: US Stocks, DTAA, Form 67 & Schedule FA
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.
Corporate Compliance Calendar for the month of August, 2020
List of MCA Forms Eligible for Additional Fee Waiver
Annual Compliance Calendar for Public Limited Company
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