International TaxCross-Border Payments and Withholding Tax: A CA's Checklist
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.
6 min read
#Section 195
4 articles
International Tax
International TaxEqualization Levy on Digital Services: How It Worked, and Why It No Longer Applies
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.
6 min read
NRI TaxationNRI Selling Property in India: How Section 195 TDS Works and How to Lower It
Selling property in India as an NRI triggers a TDS deduction that can run far higher than your actual tax bill, unless you plan for it in advance.
6 min read
TDS & TCSLower or Nil TDS Deduction Certificate Under Section 197: When and How to Apply
Standard TDS rates don't know your actual tax position. Here's how a Section 197 certificate fixes that upfront, instead of leaving your money stuck till refund season.
5 min read