Resource Center

Resource Center

Union Budget 2019 Analysis: Benami Companies And Black Money Act

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to benami properties and black money control. It emphasizes the key changes such as a broader definition of the term “assessee”, the amendments in Section 84 of the Black Money Act and the rationalization of the Benami Act with new amendments. Download the PDF to read in detail about the Union Budget 2019 highlights.

Union Budget 2019 Analysis: Business Tax And Corporate Tax Rate Changes

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to the changes in the corporate tax rates in the country. It emphasizes on the raised turnover limit for corporates to avail tax benefit and enlists the impact of other changes regarding buy-back of shares to listed companies, reporting of income, interest on loan from NBFCs, etc. Download the PDF to read in detail about the Union Budget 2019 highlights.

Union Budget 2019 Analysis: Compliances and Penalties

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to the ease in compliance-related matters and how the Government is now proposing to bring in faceless e-assessments to ease the burden of the taxpayers in India. It further details prosecution-oriented changes and discusses the pre-filling of income tax forms. Download the PDF to read in detail about the Union Budget 2019 highlights.

Union Budget 2019 Analysis: Banking Sector, Financial Services And NBFC Sector Impact

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to the changes in the banking sector and the financial services sector, with special focus on the NBFC sector. It further details the changes in the interest on sticky advances, offshore investment funds and how things will change on the IFSC front. Download the PDF to read in detail about the Union Budget 2019 highlights.

Union Budget 2019 Analysis: Proposed Changes In Goods And Services Tax (GST)

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to the indirect tax scenario, with special emphasis on Goods and Services Tax (GST), excise duty and custom tariffs. It further elucidates the changes made under certain amendments and highlights the Sabka Vishwas (LDR) scheme, as well. Download the PDF to read in detail about the Union Budget 2019 highlights.

Union Budget 2019 Analysis: Individual Tax Amendments And Changes

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to individual tax rates. It highlights the newly proposed amendments which detail the changes on TDS on certain payments, surcharges, deductions under Section VIA and other miscellaneous changes which will help individual taxpayers. Download the PDF to read in detail about the Union Budget 2019 highlights.

Union Budget 2019 Analysis: Taxation Of Non-Profit Organizations

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to non-profit organizations. With the changes highlighting the key information needed at the time of registration, this document explains how they’ll be implemented. Download the PDF to read in detail about the Union Budget 2019 highlights.

Union Budget 2019 Analysis: Proposed Changes For Taxation Of Start-Ups

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to start-ups. It details the proposals of the Government to deal with the controversial angel tax issue and amendments regarding carry-forward of losses and extension on capital gain tax exemption. Download the PDF to read in detail about the Union Budget 2019 highlights.

Union Budget 2019 Analysis: Proposed Changes In Transfer Pricing

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to transfer pricing. It details the proposed amendments with respect to effects of APAs, secondary adjustments, transfer pricing documentation and country-by-country report. Download the PDF to read in detail about the Union Budget 2019 highlights.

Funding Of An Indian Business 2019

 

This document explains how to fund a business in India. It essentially details the various methodologies which are at one’s disposal to fund a company’s Indian entity. It further emphasizes the benefits and limitations of each method, thereby allowing a company to effectively judge its funding method based on its short-term and long-term business presence in India. It is an important aspect to understand the monetary requirements of sustaining an Indian company and effectively utilizing the resources for its business operations.

Setting Up Presence In India 2019

 

This document addresses an important part of a market-entry strategy for India, which is the selection of an appropriate company incorporation format for a business’s Indian entity. It is an important aspect to understand for doing business in India in order to realize a company’s short-term and long-term goals based on their entry into the Indian market. It also helps in understanding the intricacies of various company formats as well as the legal formalities of starting a business in India.

Impact Of Direct Tax On An Indian Business In 2019

This document details the direct tax implications on a company’s Indian entity. It allows one to understand critical aspects for doing business in India such as corporate tax planning and corporate tax rates for foreign companies in India, which allows them to engage with India’s seemingly complex tax regime in a hassle-free manner. It is intended to provide insight on tax residency and further discuss the tax compliances that are applicable based on the company format incorporated for the business’s Indian entity.

The Transfer Pricing Regulations In India In 2019

This document is aimed to give you a holistic overview of transfer pricing regulations in India. One of the most important aspects to understand for an international business with operations in India, Transfer Pricing (TP) regulations in India are relatively different from global TP regulations. It also provides useful information on the 3-tier documentation procedure for TP compliance and the Indian TP compliance calendar, both of which are critical touch-points to address for doing business in India.

Taxation of Expatriates In India In 2019

This document has been developed to help you in understanding the concept of expatriate taxation in India. It is critical for the companies which employ expatriate employees in India as part of their business operations. It further addresses the concept of tax residency for foreign nationals in India and details the different visa options available to them as well as tax planning to ensure efficient usage of money and resources based on the duration of stay and nature of work to be undertaken by the expatriate employees.

Role Of GST In Doing Business In India In 2019

This document has been collated to provide an simplified understanding of the newly instated Goods and Services Tax (GST) in India. It is imperative from a tax proposition point of view as the implementation of GST was to replace the previous indirect tax structure and streamlined the pan-Indian tax scenario. GST came with its own set of benefits, which can be availed by companies looking to do business in India and the same has been highlighted, along with key features of the GST regime in this document.

General Anti Avoidance Rule

An insight into the details and implications of GAAR introduced through Chapter X-A, section 95 to 102 inserted during Finance Act 2013.

The Indian POEM

The Finance Act 2015 amended the residency test for a company, wherein a company would be considered as resident in India if it is an Indian company or if a company’s Place of Effective Management (POEM) is in India during the relevant year. It was defined as “a place where key management and commercial decisions that are necessary for the conduct of the business of an entity as a whole are, in substance made.”

Infrastructure Sector Opportunities In India, 2018

Fueled by a fast growing economy and a pro-active Government, the infrastructure sector in India is rich with opportunities for businesses to undertake projects that have been designed to meet the needs of the huge Indian population. These projects have been globally recognised to be some of the biggest budgeted spendings by any country presently in the world. To know more about the different infrastructure sectors which have been identified for significant investments from the Government, the projects that have been planned in those sectors, and the various market-entry options for international businesses, please download this document.