International Tax
Articles & Guides
Expert insights on International Tax from practising Chartered Accountants — plain language, actionable advice.
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, Form 15CA/15CB, nil/lower TDS certificate (Section 398), assessee-in-default consequences.
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 rates, DTAA benefits, NRO interest TDS, RNOR transition, NRI selling property, and ITR filing obligations.
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 length methods (CUP/RPM/CPM/TNMM), Form 3CEB documentation, Advance Pricing Agreements, safe harbour rules and penalties.
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 threshold, commercial substance test, GAAR vs DTAA, Approving Panel procedure and how to protect against GAAR.
Residential Status Under Income Tax Act 2025: Complete Guide to ROR, RNOR & NRI Rules
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.
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