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..
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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..
DPIIT Start-Up Recognition: Tax Perks & Compliance Checklist
Start-up founders in India can significantly reduce tax burdens and regulatory friction by obtaining DPIIT Start-Up Recognition. Beyond boosting brand credibility, DPIIT recognition unlocks several tax..
Section 80-IAC Deduction: Extension to FY 2026 — Worth the Effort?
Section 80-IAC of the Income Tax Act offers eligible start-ups a 100% income tax exemption for three consecutive years out of the first ten years of incorporation…
Presumptive Tax 44AD vs 44ADA: Turnover Limit ₹3 Cr Explained
For small businesses, freelancers, and professionals in India, the presumptive taxation schemes under Section 44AD and Section 44ADA provide a simple, low-compliance way to file taxes..