India: Withholding Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

The Tax And FEMA Playbook For Repatriating Profits From Your GCC In India

For multinational companies with established GCCs in India, profit repatriation is a natural extension of a successful operating model. When approached strategically, it allows businesses to optimize global cash flows while remaining aligned with India's tax and FEMA regulations.

IMC Group

インドの新所得税法：多国籍企業および日系子会社のための包括的コンプライアンスガイド

インドの所得税制度は、過去60年以上の歴史のなかで最も広範かつ抜本的な構造改革を経験しました。2025年所得税法（IT Act, 2025）は、従来の1961年所得税法（IT Act, 1961）に代わるものであり、2026年4月1日に施行されました。さらに、本法には直接税中央委員会（CBDT）によって2026年3月20日に告示された2026年所得税Š

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Acuity Law

Conundrum Of Taxability Of FTS: Services Rendered In India

Generally, the Fees for Technical Services (‘FTS’) are taxable at the place where the services are rendered. However, many of India’s tax treaties, do not follow the source rule of place...

LS

Lakshmikumaran & Sridharan

Is Cross-Border Compliance In India Is Getting Complicated? DPDP, Labour & Tax Are Now Interlinked

If your business operates across borders, compliance in India is now a moving, overlapping system. What used to be handled separately by legal, HR, and finance teams is now deeply interconnected.

India Employment

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Union Budget 2026

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Acuity Law

Should You Set Up An Entity In GIFT City

KS

King, Stubb & Kasiva

Supreme Court Upholds Revenue's Right To Tax Tiger Global's Flipkart Exit Gains

NP

Nexdigm Private Limited

Litigation-Proof Cross-Border Tax & FDI Structuring Strategies: A Practical India Entry Playbook For Mid-Sized Groups

R & D Law Chambers LLP

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

AA

Ahlawat & Associates

India's New Labour Codes And Their Tax Implications

India Employment

KS

King, Stubb & Kasiva

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

R & D Law Chambers LLP

Reimagining Offshore Debt for India Inc: Why converting Euro Medium – Term Note (EMTN) Programmes Into Global Medium – Term Note (GMTN) Platforms Is The Next Strategic Leap

KS

King, Stubb & Kasiva

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

R & D Law Chambers LLP

Direct Tax Spotlight

KC

Kochhar & Co.

HUF Lending To Companies: Why The Deposit Rules Under The Companies Act, 2013 Cannot Be Ignored

India Commercial

LegaLogic

Disputes, Determination & Discipline: The Legal Journey With Shalini Sati Prasad | Koffee @TEIF (Video)

India Litigation

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JSA

FCRA Amendment Rules, 2026: Key Changes And Practical Implications

India Commercial

AP

AZB & Partners

Does MOFA Still Matter? Bombay High Court On Deemed Conveyance In Township Projects | Podcast Bites

India Real Estate

IL

IndiaLaw LLP

Fueling India's $10 Trillion Dream: Probir Roy Chowdhury On Legal & Investment Strategies For PE/VC Growth (Video)

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JSA

Cross-Border Strategies For Founders In SEA And India On Leveraging Convertible Notes

In the dynamic start-up landscapes of Southeast Asia (SEA) and India, convertible notes have become a favoured tool for initial fundraising efforts.

India Commercial

LP

Legitpro Law

Singapore vs. India: Tax Planning And Business Structuring For Growth

For NRIs managing wealth across borders, taxes are often the single biggest hurdle on returns.

IMC Group

Primacy Of Fair Market Value Assessments In Intragroup Share Transfers

In the recent case of Bray Controls South East Asia Pte Ltd v. Commissioner of Income (International Taxation), W.P.(C) 17911/2024, the Delhi High Court examined an intragroup transfer of shares ...

MP

Majmudar & Partners

Cloud Computing Services- Tax Clarity

The Indian public cloud services market (including Infrastructure-as-a-Service, Platform-as-a-Service, and Software-as-a-Service) had generated a revenue of USD 5.2 billion in the first half of 2024.

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CMS INDUSLAW

No Withholding Tax Requirement On Certain Payments Made To Units Set-up In IFSC

AC

Aurtus Consulting LLP

Income Tax Bill 2025Key Proposals Impacting Cross Border Transactions And Capital Flows

BA

BTG Advaya

Tax Street - March 2025

NP

Nexdigm Private Limited

CBDT Issues Guidance On The Application Of Principal Purpose Test (PPT) Under Tax Treaties

AC

Aurtus Consulting LLP

EY On Budget 2025: Key Amendments Proposed In Union Budget 2025 For Auto Sector

EY

Ernst & Young

Switzerland Suspends Application Of Most Favoured Nation (MFN) Clause For India-Switzerland Tax Treaty

NP

Nexdigm Private Limited

Swiss Authorities Suspend MFN Clause From Tax Treaty With India

DC

Dewan P.N. Chopra & Co.

Global Capability Centre (GCC) In India

TC

Tax Compaas

Tax Considerations In Cross Border M&A | An In-Depth Overview Of The Indian Landscape

BA

BTG Advaya

18.89% Buyback Tax Advantage Diminishes After Recent Amendment

India Commercial

SC

Singhania & Co.

Swiss Authorities Suspend MFN Clause From Tax Treaty With India

The Double Taxation Avoidance Agreement (DTAA)/ Tax Treaty between Switzerland and India was initially signed on 2 November 1994 and then amended by protocols...

DC

Dewan P.N. Chopra & Co.

Global Capability Centre (GCC) In India

Global Capability Centres (GCCs), also known as Global In-house Centres (GICs) or captive centers, have become a cornerstone of India's IT and IT-enabled services (ITES) sector.

TC

Tax Compaas

Tax Considerations In Cross Border M&A | An In-Depth Overview Of The Indian Landscape

Cross-border Mergers and Acquisitions (M&A) demand planning and structuring across multiple dimensions, with tax being a crucial element.

BA

BTG Advaya

18.89% Buyback Tax Advantage Diminishes After Recent Amendment

Buybacks, often employed to return capital to shareholders and improve financial ratios, have historically been favored for their tax efficiency compared to dividends.

India Commercial

SC

Singhania & Co.

Import Of Services From Related Parties – Interplay Of Valuation Between GST, Income-Tax And Customs

Es

Economic Laws Practice

Indian Government Notifies A Lower Rate Of Tax For Fees For Technical Services And Royalty Under India-Spain DTAA

Recently, in a significant ruling of Nestle SA, the Supreme Court of India had examined the interpretation of the Most Favoured Nation (MFN) clause in Indian treaties with OECD member countries.

Atharv Advisors

Sale Consideration Deposited In Escrow Account – Event Of Taxability

Corporate transactions and their related intricacies have always been a subject of frequent discussions in the corporate world.

A

Acuity Law

Withholding Tax Obligation On Telecom Companies – Welcome Relief By Hon'ble Supreme Court

Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.

A

Acuity Law

Tax Street – March 2024

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation...

NP

Nexdigm Private Limited

Salary Reimbursement Not Subject To Withholding Tax As Fees For Technical Services: Rules Tribunal

India Employment

Parakram Legal

Telecom Entities Have No Obligation To Withhold Tax

MP

Majmudar & Partners

Bad Beat : Online Gaming Subject To Both 28% GST And 30% TDS And Applies To Foreign Providers

BI

BDO India LLP

Withholding Tax On Payments To Non Residents

SO

S&A Law Offices

Lower Deduction Certificate For TDS For NRIs Selling Their Property In India

RA

R. Arora & Associates

Applicability Of Sec 194-IC On Transfer Of Land Or Building Or Both Being Capital Asset

India Real Estate

DV

Dhaval Vussonji & Associates

BEPS 2.0: The Two Pillar Approach – Transforming International Taxation

MA

Metalegal Advocates

Navigating Regulatory Excellence: Establishing Alternative Investment Funds (AIFs) In Gift City

DV

Dolce Vita Advisors

Taxability On Benefits And Perquisites – Impact On Food Processing Sector

NP

Nexdigm Private Limited

SC Ruling On MFN Clause In Tax Treaty: A Conundrum For The Tax Deductors In India?

LS

Lakshmikumaran & Sridharan

Onshoring The Offshore - A Gift To Indian Innovators

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CMS INDUSLAW

Tax Street – August 2023

NP

Nexdigm Private Limited

Collective Investment Vehicle Held Eligible To Claim India-Mauritius Tax Treaty Benefit | Treaty Shopping Argument Overruled

KC

Khaitan & Co LLP

Navigating The Tax Maze - Analysing The Tax Inferences Of Overseas Technology Transfer

LL

LEGALLANDS LLP

CBDT Notifies Rules And Issues Guidelines For Computation Of Net Winning From Online Games

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CMS INDUSLAW

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#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

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