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Form 10F and Tax Residency Certificate: How to Claim DTAA Benefits

Rajiv Bhatia · Jan 15

International Tax

Learn how Form 10F and TRC work together to help non-residents claim lower TDS rates under India s Double Taxation Avoidance Agreements.

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CBDT Amends Rule 10U: GAAR Grandfathering Clarified for Pre-2017 Investments

Vikram Mehta · Mar 31

Income Tax

CBDT amends Rule 10U via Notifications 54 and 55 of 2026 to clarify that GAAR will not apply to income from transfer of investments made before 1st April 2017, regardless of when gains are realised. Analysis of the Tiger Global context, foreign investor impact, and practical implications.

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Form 15CA and 15CB: When Are They Required for Foreign Payments

Sanjay Patel · Feb 12

Income Tax

Understand when Form 15CA and 15CB are needed for foreign remittances, the four parts of 15CA, and exemptions under Rule 37BB.

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Think You Don't Need to File ITR? These Hidden Rules Might Surprise You

Sanjay Patel · Apr 12

Income Tax

ITR filing is not only based on income. High-value transactions like foreign travel, large deposits, or foreign assets can make filing mandatory even below ₹2.5 lakh. Check your obligations to stay compliant and avoid notices.

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The Tax Year Concept Under Income Tax Act 2025 — What Changes for You

Vikram Mehta · Mar 8

Income Tax

The Income Tax Act 2025 replaces Previous Year and Assessment Year with a single Tax Year concept. Here is what it means for taxpayers and professionals.

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MCA Proposes Major Overhaul of Companies (Incorporation) Rules 2014 — 15 Key Changes You Must Know

Deepa Nair · Apr 9

Company Law

MCA has proposed a comprehensive overhaul of the Companies (Incorporation) Rules, 2014 via a draft notification dated 8th April 2026. Key changes include consolidation of forms into E-CHNG and E-CON, simplified OPC conversion, expanded DIN cap to 5 directors, optional EPFO/ESIC via AGILE-PRO-S

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CBDT Issues Major Corrigendum to Income-tax Rules 2026 – 76 Corrections You Should Know

Nisha Agarwal · Apr 19

Income Tax

The Central Board of Direct Taxes (CBDT) has issued a corrigendum on 16 April 2026 correcting multiple errors in the newly notified Income-tax Rules, 2026. These corrections include wrong section references, numbering mistakes, drafting errors, and form-related inconsistencies.

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TDS on Sale of Property in India: Resident vs NRI Seller, Section 393(1) and 393(2) Mechanics Under the Income-tax Act, 2025

Priya Sharma · 11h

Income Tax

TDS on property sale under the Income-tax Act, 2025: resident seller 1% TDS under Section 393(1) [Sl. 3(i)] above Rs 50 lakh; NRI seller TDS under Section 393(2) [Sl. 17] — no threshold, 12.5% LTCG / slab STCG plus surcharge. Form 141 replaces Form 26QB; Section 395 / Form 128 lower-TDS.

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Form 10F and Tax Residency Certificate: How to Claim DTAA Benefits

CBDT Amends Rule 10U: GAAR Grandfathering Clarified for Pre-2017 Investments

Form 15CA and 15CB: When Are They Required for Foreign Payments

Think You Don't Need to File ITR? These Hidden Rules Might Surprise You

The Tax Year Concept Under Income Tax Act 2025 — What Changes for You

MCA Proposes Major Overhaul of Companies (Incorporation) Rules 2014 — 15 Key Changes You Must Know

CBDT Issues Major Corrigendum to Income-tax Rules 2026 – 76 Corrections You Should Know

TDS on Sale of Property in India: Resident vs NRI Seller, Section 393(1) and 393(2) Mechanics Under the Income-tax Act, 2025

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