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Wednesday, July 30, 2025

From Waste to Wealth, From Compliance to Consciousness

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The Wake-Up Call: Why a Billion-Dollar Mind is Obsessed with Toilets When Bill Gates stood on a stage in Beijing in 2018 holding a beaker o...

Capital Gains Tax Filing for AY 2025–26: Stepwise Guide with Resident–NRI Scenarios, Tax-Saving Tips, and ITR-2 Disclosures

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By CA Surekha Ahuja The taxation of capital gains, especially when total income falls below the exemption limit, often raises confusion—part...

GST on Expatriate Secondment: Karnataka High Court Clarifies When It’s Not a ‘Supply of Manpower’

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Introduction The treatment of seconded expatriates under the GST regime has long been a grey area for multinational corporations (MNCs) oper...
Tuesday, July 29, 2025

Section 40A(3) of the Income-tax Act, 1961: An Analytical Commentary on Judicial Interpretation and Compliance Strategy

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  Statutory Framework Section 40A(3) – Text and Threshold Section 40A(3) of the Income-tax Act, 1961 provides: “Where the assessee incu...
Monday, July 28, 2025

Refund of Excess TDS Paid Under Form 26QC Due to TDS Rate Reduction

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Introduction With effect from 1 October 2024, the Finance Act, 2024 has reduced the TDS rate under Section 194-IB of the Income-tax Act, 196...
Sunday, July 27, 2025

DTAA Relief Without Foreign TIN — Multi-Country Income, Crypto, and Global Investments Explained (Part 3)

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  The Ultimate Compliance and Filing Strategy When Income Arises from Complex Global Sources Introduction As international investing and g...
Saturday, July 26, 2025

Foreign Tax Credit Under DTAA – Part 4: Complex Scenarios in MAT, Refunds, Tiered Income, and Currency Mismatch

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While the earlier parts of this series have dealt with the foundational aspects of claiming Foreign Tax Credit (FTC) under Indian tax law, t...