Start-ups raising funding in India have long worried about angel tax—the tax under Section 56(2)(viib) when share issue prices exceed fair market value (FMV). Recognizing the..
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Section 194-O TDS on Marketplaces: Updated Rate Chart FY 2025–26
If you are selling products or services through e-commerce marketplaces like Amazon, Flipkart, Myntra, UrbanClap, or Zomato, you are subject to TDS under Section 194-O of..
GST Calendar 2025–26: All Due Dates on One Page (Free PDF)
For every business registered under GST, missing a filing deadline can lead to late fees, interest, and system-generated notices. Whether you’re a start-up, freelancer, e-commerce seller,..
Transfer Pricing Documentation FY 24–25: Safe-Harbour vs APA
Transfer pricing compliance is a critical requirement for Indian businesses involved in cross-border related-party transactions. As scrutiny increases for FY 2024–25, companies must decide between using the..
BEPS Pillar Two: Will India Adopt the 15% Global Minimum Tax?
The OECD’s BEPS Pillar Two framework is driving a global shift towards a minimum 15% corporate tax rate across countries, aimed at preventing profit shifting and base..
ODI vs. GIFT City SPV: Which Route Is Cheaper for Overseas Investment?
For Indian founders and companies planning international expansion, two main structures are now available: Direct investment abroad through the Overseas Direct Investment (ODI) route, or Setting..
FEMA LRS Changes 2025: Resident Founders Funding US Subsidiaries
Indian founders setting up US entities or expanding globally must comply with the Liberalised Remittance Scheme (LRS) under FEMA rules when transferring personal funds abroad. In 2025,..
₹10 Lakh TCS Threshold on Foreign Remittances: Planning Tips for NRIs
Since July 1, 2023, a higher rate of Tax Collected at Source (TCS) applies on foreign remittances exceeding ₹7 lakh under the Liberalized Remittance Scheme (LRS)…
E-Invoicing Threshold Cut to ₹1 Cr: Is Your ERP Ready?
As part of India’s GST reform drive, the government has lowered the e-invoicing threshold to ₹1 crore turnover, effective April 1, 2025. Businesses crossing this limit..
Section 54F Capital-Gains Planning When You Hold Startup ESOPs
Startup founders, early employees, and investors often acquire ESOPs (Employee Stock Ownership Plans) or sweat equity during the early stages of a company’s growth. When these..