Import Export Code (IEC): When Your Business Actually Needs One
A missing IEC doesn't mean paperwork you can get to later. It can mean a shipment stuck at customs or a payment stuck at the bank, discovered at the worst possible moment.
9 articles
A missing IEC doesn't mean paperwork you can get to later. It can mean a shipment stuck at customs or a payment stuck at the bank, discovered at the worst possible moment.
Proceeding on your best guess and hoping assessment goes your way is one option. Getting a binding answer before you sign anything is the other. Here's what that trade actually costs, and when it's worth making.
Safe harbour lets qualifying transactions skip the transfer pricing benchmarking study by meeting a CBDT-prescribed margin. Here's the actual trade-off, and when it isn't worth taking.
A foreign company doesn't need an Indian office to become an Indian tax resident. If its real decisions are made from India, its global income can end up taxed here too.
Cross-border payments need withholding sorted before funds leave India. Here's the Section 195, Form 15CA/15CB, and DTAA-rate checklist a CA runs first.
Old advice about a 2% or 6% equalization levy on digital payments is exactly that, old. Here's what the levy actually did, and what has taken its place.
Paying tax abroad doesn't automatically reduce your Indian tax bill. Claiming that credit back runs through Form 67, and missing the filing window is where most people lose it.
Foreign companies often assume no branch means no Indian tax exposure. A remote employee or a locally based deal-closer can quietly create PE risk instead.
Related-party transactions have to be priced like arm's length deals, and most attract Form 3CEB regardless of size. Here's who's covered and what to document.