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..
Category: GST
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,..
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..
GST on Cross-Border SaaS: Place-of-Supply & LUT Filing Steps
For Indian SaaS start-ups and software exporters, understanding GST on cross-border transactions is crucial. Mistakes in place-of-supply, LUT filing, and zero-rated supply treatment can lead to..
GSTR-3B vs. GSTR-1 Mismatch Notices: 2025 SOP & Penalty Grid
As we enter FY 2025–26, one of the most common triggers for GST notices is the mismatch between GSTR-3B (summary return) and GSTR-1 (outward supply return)…
“No GST Invoice, No Funding” — Due-Diligence Red Flags for SaaS Start-ups
In today’s fast-moving SaaS ecosystem, founders often focus on scaling users and ARR (Annual Recurring Revenue), but investors now look just as hard at tax and compliance..
Faceless Assessments 2.0: Navigating Clause 263–389 of the New Bill
Navigating Clause 263–389 The Indian tax system continues its shift towards digitization and transparency with Faceless Assessments 2.0, proposed in Clause 263 to 389 of the New..