Equalisation Levy Compliance
The Equalisation Levy is a direct tax applicable to specified digital transactions involving non-resident e-commerce operators and online service providers. With the rapid growth of the digital economy, businesses must evaluate whether their online transactions fall within the scope of the Equalisation Levy and ensure timely compliance with applicable provisions.
Learn MoreTDS on Non-resident Payments
Payments or credits to non-residents may attract withholding-tax obligations depending on the nature of the payment, applicable statutory provisions and, where relevant, the applicable tax treaty. For payments or credits on or after 1 April 2026, the withholding framework is governed by the Income Tax Act, 2025, including the applicable provisions under the new TDS framework. For payments or credits relating to periods governed by the Income Tax Act, 1961, the corresponding provisions of the 1961 Act continue to apply. We assist with withholding-tax analysis, treaty considerations, documentation, compliance and related reporting.
Learn MoreInternational Taxation
We advise businesses and individuals on cross-border tax matters, including residential status, income taxable in India, treaty relief, withholding taxes, permanent establishment considerations, foreign income and other international tax issues. The applicable law is determined with reference to the relevant Tax Year and transaction. Matters relating to tax years beginning before 1 April 2026 continue to be considered under the Income Tax Act, 1961 where required by the transitional framework.
Learn MoreTax Due Diligence
We undertake tax due diligence for business transactions, investments and restructuring exercises, covering historical tax positions, outstanding exposures, compliance gaps, litigation and other identified tax risks.
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