News for 'tax-residency-certificate'

Tiger Global Verdict: SC rewrites rules of cross-border taxation

Tiger Global Verdict: SC rewrites rules of cross-border taxation

Rediff.com29 Jan 2026

The SC has gone a step further to state that even if one were to not apply the codified GAAR provisions, the judicial GAAR would continue to apply, point out Pranav Sayta and Bhargav Selarka.

NRIs, Are You Aware Of Indian Tax Rules?

NRIs, Are You Aware Of Indian Tax Rules?

Rediff.com12 Mar 2024

Understanding tax residency rules and maintaining proper documentation is imperative to ensure smooth tax compliance.

FPIs from Mauritius to face greater scrutiny after tax treaty revision

FPIs from Mauritius to face greater scrutiny after tax treaty revision

Rediff.com18 Apr 2024

Foreign portfolio investors (FPIs) from Mauritius may face higher scrutiny after the amendment in the India-Mauritius tax treaty introduced a principle purpose test (PPT) to prevent treaty abuse by taxpayers. The Mauritius government had in February decided to amend the double taxation avoidance agreement (DTAA) with India to align with the Organisation for Economic Co-operation and Development's proposal on base erosion and profit shifting. Although the agreement between India and Mauritius was signed on March 7, the protocol of the amendment was made public for the first time on Wednesday, said legal experts.

Non-resident taxpayers can now manually file Form 10F till March 31

Non-resident taxpayers can now manually file Form 10F till March 31

Rediff.com14 Dec 2022

The income tax department has allowed non-resident taxpayers not having PAN to file Form 10F manually till March 31, 2023, a move which would ease their compliance burden and enable them to claim lower TDS rate. The Central Board of Direct Taxes (CBDT) had in July made it mandatory for non-resident taxpayers to file Form 10F electronically to claim benefit of lower Tax Deducted at Source (TDS). However, taxpayers faced problems in electronic filing of the form as the income tax portal did not allow a taxpayer who does not have a Permanent Account Number (PAN) to file Form 10F.

Chidambaram allays fears over TRC from Mauritius

Chidambaram allays fears over TRC from Mauritius

Rediff.com2 Mar 2013

Other documents might be needed for investors from other nations

Why are the Rich Leaving India?

Why are the Rich Leaving India?

Rediff.com16 Aug 2021

'For HNIs, shifting economic activities outside India by creating regional hubs for businesses is a better option.'

What NRIs Need To Know About Form 10F

What NRIs Need To Know About Form 10F

Rediff.com16 Jan 2023

'Many non-resident taxpayers faced issues in filing Form 10F since the portal didn't allow those who didn't have PAN to file the form.'

FIIs must disclose more in new Mauritius TRC

FIIs must disclose more in new Mauritius TRC

Rediff.com23 Oct 2012

The government of Mauritius is likely to issue a new format for the tax residency certificate (TRC) for foreign institutional investors (FIIs), incorporating additional particulars required by the Indian government.

Tax residency: Min to make it easy for foreigners

Tax residency: Min to make it easy for foreigners

Rediff.com29 Jan 2013

The form will be redesigned in such a way that investors could fill up most of the details themselves

'What's the tax implication of interest earned on 5-yr NSC income?'

'What's the tax implication of interest earned on 5-yr NSC income?'

Rediff.com18 Oct 2022

Mihir Tanna, Associate Director, S K Patodia & Associates, answers your tax queries.

Markets gain after FinMin clarification on TRC

Markets gain after FinMin clarification on TRC

Rediff.com1 Mar 2013

BSE Consumer Durable index surged by over 3% followed by counters like Capital Goods, Auto, Power and Metal, all gaining between 1-2%.

Fears around P-notes return to dampen D-Street mood

Fears around P-notes return to dampen D-Street mood

Rediff.com27 Mar 2012

Stock indices slip on fears that income tax department will go after offshore derivatives

FPIs may have to wait for dividend tax relief

FPIs may have to wait for dividend tax relief

Rediff.com10 Feb 2021

Companies wanting to consider treaty benefits and deducting tax at a lower rate will have to examine the qualitative factors. They will have to consider whether FPIs are liable to tax and whether they are the beneficial owner of dividend income.

Buying property from an NRI? IMPORTANT tax tips!

Buying property from an NRI? IMPORTANT tax tips!

Rediff.com21 Aug 2018

Both NRIs and those who make payouts on sale of property need to understand the TDS provisions that are applicable or risk punishment, warns Sanjay Kumar Singh.

If you are posted abroad, tax filing is complex

If you are posted abroad, tax filing is complex

Rediff.com16 May 2016

If you were deputed abroad, filing income tax can be tricky.

How to avoid double taxation

How to avoid double taxation

Rediff.com25 Dec 2014

Two case studies on how one can use the exemption method or the credit route