Practical notes on Indian income tax, GST and international business setup from the team at I. H. Khan and Associates.
Why the buyer deducts tax on the whole sale price, how a Form 13 certificate limits it to the real liability, the 12.5% rate and exemptions, and how the proceeds leave India.
Read articleThe Fourth Amendment to the Income-tax Rules, arrest and detention gone from tax recovery, the unextended 30 September audit date, section 133 (80G of the 1961 Act) relief, the GST Council moved to 7 October, and the dates to watch.
Read articleThe Qualifying Free Zone Person conditions with worked examples, the de minimis rule, what mainland licensing gives you instead, and how the Indian side changes the answer.
Read articleWho can be the founder, what Indian-resident beneficiaries must disclose, how distributions are taxed, whether Indian shares can go in, and the UAE family-foundation tax election.
Read articleHow residential status is decided, which Indian income is taxable, when ITR-2 is compulsory, and how UAE-based NRIs recover the TDS deducted on NRO interest, rent and property sales.
Read articleThe key ITR deadlines for individuals, businesses under audit and companies with transfer pricing, and what a belated or updated return costs you.
Read articleRate rationalisation, the Invoice Management System, hard-locked GSTR-3B liability and the three-year filing bar — and what each means for your monthly process.
Read articleMainland vs free zone, UAE corporate tax at 9%, and the Indian ODI, LRS and POEM rules that Indian promoters cannot afford to ignore.
Read articleArticles are general commentary current as at their publication date and are not advice on any specific matter. Tax law changes frequently; please confirm the current position with us before acting.
