Income Tax
Proposed Changes in Tax Rates
In the alternate tax regime under Section 115BAC, a revision to…
Transfer Pricing Documentation Requirements in India
Every constituent entity of an International Group irrespective of threshold applicability
Transfer Pricing in India
India’s market began to emerge on the global stage in 1991 with the implementation of several governmental policies
Indian Rules on BEPS
The BEPS project was conceived out of significant concerns surrounding multinationals abuse..
Place of Effective Management Rules
Under Section 6 of the Income-tax Act, 1961 (the Act) , a company is considered
Advance Pricing Agreements
In an environment where the government has been trying to attract multinational enterprises to ‘Make in India’