Tax & compliance guides
Expert articles by our CA & CS team. Plain language, actionable advice for Indian businesses.
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, ...
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 limi...
TDS on Payments to Non-Residents Under Income Tax Act 2025: Section 396 Guide
TDS on non-resident payments under Section 396 of ITA 2025 — applicable rates, DTAA lower rates, For...
NRI Taxation Under Income Tax Act 2025: Complete Guide for Non-Residents
NRI tax guide under ITA 2025 — residential status, taxable Indian income, Chapter XIII-E special rat...
Transfer Pricing Under ITA 2025: Chapter X Guide — ALP, APA & Form 3CEB
Transfer pricing under Chapter X (Sections 162-177) of ITA 2025 — associated enterprises, arm's leng...
GAAR Under ITA 2025: General Anti-Avoidance Rule (Chapter XI — Sections 178–184)
GAAR under Chapter XI (Sections 178-184) of ITA 2025 — impermissible avoidance arrangement, ₹3 crore...
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