Other Briefings
Double Taxation Avoidance Agreements (DTAAs) and Your India Investment Strategy
India has double taxation avoidance agreements (DTAAs) in place with over 90 countries, with certain tax treaties offering lower withholding tax (WHT) rates on certain types of income. This article examines how DTAAs can impact foreign firms and their India investment strategy.
Section 393 of the Income-tax Act, 2025: Transitioning to Unified TDS Framework in India
Section 393 of the Income-tax Act, 2025, consolidates TDS provisions that were previously fragmented across multiple sections in the 1961 Act. Access updated rates, thresholds, and exemptions for the 2026 tax year.
India’s New Income-tax Act: A Compliance Guide for Companies
Starting FY 2026-27, businesses operating in India are required to comply with the Income-tax Act, 2025 and the Income-tax Rules, 2026. The new direct tax framework provides greater clarity on tax obligations and facilitates the transition to digital filing systems.
Labor Compliance Calendar for Liaison Offices in India (FY 2026–27)
Liaison Offices (LOs) in India must follow the FY 2026-27 compliance calendar covering labor codes and the new income tax framework. Key requirements include RBI/FEMA reporting, quarterly TDS filings, and state-specific Shops & Establishments Act.
TDS Compliance & DTAA Optimization: A Guide to India’s Income-tax Act, 2025 for FY 2026-27
A comprehensive guide to India’s new TDS regime in FY 2026-27 for businesses and foreign investors. Learn about withholding tax on debt, capital gains, and technical services under the Income-tax Act, 2025.
Income Tax Assessment in India (2025-26): Scrutiny Timelines & New Reassessment Rules
Gain a clear understanding of the transition to the Income-tax Act, 2025, including the revised tax assessment framework, scrutiny timelines, and reassessment provisions.
OIDAR Compliance in India: GST Registration, NTOR Rules, and Key Risks for Digital Service Providers
Supplying digital services to India? Even a single B2C transaction can trigger GST registration—understand OIDAR rules, NTOR risks, and compliance requirements.
India’s Tax Compliance Deadlines for April & May
FY 2026-27 represents a transition in India’s tax compliance calendar, with the new framework taking effect April 1. Businesses and investors face a dual-responsibility period: closing out obligations for the previous year under the old law while adopting new reporting structures for current transactions.
