Practical notes on Indian income tax, GST and international business setup from the team at I. H. Khan and Associates.
How a seller already registered in Maharashtra can register in other states using an e-commerce marketplace's warehouse as the place of business: who qualifies, the ₹2.5 lakh B2B tax limit, marketplace consent, and what ends the registration.
Read articleThe banking evidence, the FEMA realisation rule, zero-rated GST with an LUT, stopping foreign withholding at source, foreign tax credit — and why 15CA/15CB is for outward payments only.
Read articleBoth countries now test the same intra-group invoice. What Indian and UAE transfer pricing each require, the deadlines and penalties, and how to document once for both.
Read articleThe slabs and rebate for FY 2026-27, worked examples at three income levels, the break-even level of deductions, and how business taxpayers lock in their choice.
Read articleWhat a BVI crypto business risks without VASP registration, why banks, exchanges and investors look for it, how to check whether a BVI firm is registered, and what it does not cover in India.
Read articleTax and treaty rates, the capital gains position after the Mauritius and Singapore amendments, substance requirements, GAAR and POEM — and which jurisdiction suits which group.
Read articleEntity options, the FDI routes and pricing rules, the FC-GPR and FLA filings, Indian corporate tax and treaty withholding on dividends, and how profits are repatriated.
Read articleC-Corp versus LLC for a founder in India, the US filings that cannot be missed, treaty eligibility, and the Indian ODI, POEM and transfer pricing side.
Read articleThe limits and rates, who is excluded, the five-year lock-in and advance tax rule, and the situations where presumptive tax costs more than keeping books.
Read articleWhich crypto activities make a BVI company a virtual assets service provider, what FSC registration involves, and the FEMA, tax and FIU-IND questions an Indian founder has to answer at the same time.
Read articleDividends, salary, loans or capital return — how each route is taxed in India, the deemed-dividend and ECB traps, and how UAE corporate tax is credited.
Read articleOffshore exchanges are now inside the Indian net — FIU-IND registration, TDS, Schedule FA disclosure, funding through LRS and the automatic reporting from 2027. What to file and what the department already sees.
Read articleThe LRS limit, the TCS rates that apply from April 2026, which family gifts are tax-free in either direction, and what buying a Dubai property from India involves.
Read articleHow Hong Kong's territorial tax and two-tier rate work, what an offshore claim really requires, and the Indian transfer pricing, customs and POEM issues that come with a trading hub.
Read articleWhat goes into an NRE, NRO or FCNR account, how much you can send back to the UAE, when the interest is tax-free in India, and the TDS and treaty points on NRO interest.
Read articleTax rates, compliance cost, liability, funding and FDI eligibility for the three structures — and which one fits a services business, a trading business and a start-up.
Read articleMISA registration and CR, the 20% tax and zakat split, VAT and e-invoicing, Saudization, the RHQ programme, and the Indian ODI filings that come with it.
Read articleAutomatic amendments and cancellations of registration, faster refunds for exporters, the proposed end of GST arrest powers, no notices under ₹10,000 and a late-fee waiver for smaller taxpayers — all recommendations, none yet in force.
Read articleWhich UAE framework fits which business, what the UAE actually taxes, and the five Indian questions — residency, POEM, token transfers, ODI and Indian users — that decide whether the move works.
Read articleThe MOHRE agency licence and its bank guarantee, why labour supply to mainland clients needs a mainland set-up, India's recruiting agent rules under the Emigration Act, and the tax and FEMA steps for the Indian promoter.
Read articleThe ₹20 lakh threshold, zero-rated export of services with an LUT, the changed intermediary rule, and what monthly compliance looks like once you are in.
Read articleHow the three UAE foundation regimes differ in law, governance, privacy and cost, and which suits Dubai property, company shares or an investment portfolio.
Read articleWho must register, the portal sequence, the Rule 14A three-day route, the biometric visit that catches Maharashtra applicants out, and what officers may — and may not — ask for.
Read articleCBDT's 28 September press release moves the tax audit report to 21 October and the audited return to 21 November. What it covers, what it does not, and the section 423 (234A of the 1961 Act) interest point.
Read articleThe POEM rules, the ₹50 crore threshold and active-business test, what happens if a UAE company is found to be managed from India, and the steps that keep it outside.
Read articleODI versus OPI, the limits for companies and individuals, the Form FC, UIN and APR sequence, and the reporting failures that end in late fees or compounding.
Read articleThe flat 30%, the loss rule that surprises everyone, how 1% TDS works on swaps, airdrops and staking, and the schedules to file — with three worked examples.
Read articleWhy 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.
