International Tax
Articles & Guides
Expert insights on International Tax from practising Chartered Accountants — plain language, actionable advice.
Income Tax for Indian Consultants Working Overseas Under ITA 2025: NRI, DTAA, Form 67 & RNOR
Indian consultant overseas income tax under ITA 2025 -- NRI abroad 182 days foreign income exempt, RNOR buffer 2-3 years on return, DTAA credit Form 67, UAE no withholding India taxes full, short-term deputation resident taxes in India, remote work from India taxable.
Advance Pricing Agreement (APA) Under ITA 2025: Unilateral, Bilateral & 4-Year Rollback Guide
APA under Section 320A ITA 2025 -- 5-year TP certainty plus 4-year rollback (9 years total), CBDT APA Cell, Form 3CED application, bilateral APA with MAP, annual compliance report, safe harbour comparison, no TP adjustment for covered transactions.
Dividends from Foreign Companies Tax in India Under ITA 2025: Slab Rate & Foreign Tax Credit
Foreign company dividends tax under ITA 2025 -- taxable at slab rate as other sources, foreign tax credit Section 90/91 Form 67, US W-8BEN 25% withholding, Schedule FA disclosure, DRIP reinvestment taxable, capital gains unlisted 24 months.
Income Tax for Consultants with Overseas Income Under ITA 2025: Foreign Tax Credit & DTAA
Consultants with overseas income under ITA 2025 -- India ROR pays tax on global income, foreign client no Indian TDS, DTAA 183-day exemption, Section 90/91 foreign tax credit Form 67, Section 44ADA 50% if within Rs 75L.
NRI Returning to India: Tax Planning Under ITA 2025 -- RNOR, NRE Accounts & Section 89A
NRI returning to India tax planning under ITA 2025 -- RNOR 2-3 year transition (foreign income not taxable), NRE interest exempt during RNOR, RFC account, Section 89A foreign retirement, capital gains foreign assets.
NRI Income Tax Complete Guide Under ITA 2025: NRO NRE, DTAA & Property Sale
NRI income tax guide under ITA 2025 -- taxed only on India-source income, NRE/FCNR interest exempt, NRO 30% TDS, DTAA benefit with TRC Form 10F, property sale TDS 20%/30%, Chapter XII-A special rates, ITR-2.
Foreign Pension Taxation in India Under ITA 2025: RNOR, Section 89A & Foreign Tax Credit
Foreign pension tax in India under ITA 2025 -- NRI/RNOR not taxable, ROR fully taxable, Section 89A US 401k/UK pension withdrawal basis, foreign tax credit Form 67, US Social Security, DTAA pension articles.
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.
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