Practical notes on Indian income tax, GST and international business setup from the team at I. H. Khan and Associates.
The MISA licence and CR, the 20% tax and zakat split, VAT and e-invoicing, Saudization, the RHQ programme, and the Indian ODI filings that come with it.
Read articleAutomatic amendments and cancellations of registration, faster refunds for exporters, the proposed end of GST arrest powers, no notices under ₹10,000 and a late-fee waiver for smaller taxpayers — all recommendations, none yet in force.
Read articleWhich UAE framework fits which business, what the UAE actually taxes, and the five Indian questions — residency, POEM, token transfers, ODI and Indian users — that decide whether the move works.
Read articleThe MOHRE agency licence and its bank guarantee, why labour supply to mainland clients needs a mainland set-up, India's recruiting agent rules under the Emigration Act, and the tax and FEMA steps for the Indian promoter.
Read articleThe ₹20 lakh threshold, zero-rated export of services with an LUT, the intermediary trap, and what monthly compliance looks like once you are in.
Read articleHow the three UAE foundation regimes differ in law, governance, privacy and cost, and which suits Dubai property, company shares or an investment portfolio.
Read articleWho must register, the portal sequence, the Rule 14A three-day route, the biometric visit that catches Maharashtra applicants out, and what officers may — and may not — ask for.
Read articleCBDT's 28 September press release moves the tax audit report to 21 October and the audited return to 21 November. What it covers, what it does not, and the section 423 (234A of the 1961 Act) interest point.
Read articleThe POEM rules, the ₹50 crore threshold and active-business test, what happens if a UAE company is found to be managed from India, and the steps that keep it outside.
Read articleODI versus OPI, the limits for companies and individuals, the Form FC, UIN and APR sequence, and the reporting failures that end in late fees or compounding.
Read articleThe flat 30%, the loss rule that surprises everyone, how 1% TDS works on swaps, airdrops and staking, and the schedules to file — with three worked examples.
Read articleWhy the buyer deducts tax on the whole sale price, how a Form 13 certificate limits it to the real liability, the 12.5% rate and exemptions, and how the proceeds leave India.
Read articleThe Fourth Amendment to the Income-tax Rules, arrest and detention gone from tax recovery, the unextended 30 September audit date, section 133 (80G of the 1961 Act) relief, the GST Council moved to 7 October, and the dates to watch.
Read articleThe Qualifying Free Zone Person conditions with worked examples, the de minimis rule, what mainland licensing gives you instead, and how the Indian side changes the answer.
Read articleWho can be the founder, what Indian-resident beneficiaries must disclose, how distributions are taxed, whether Indian shares can go in, and the UAE family-foundation tax election.
Read articleHow residential status is decided, which Indian income is taxable, when ITR-2 is compulsory, and how UAE-based NRIs recover the TDS deducted on NRO interest, rent and property sales.
Read articleThe key ITR deadlines for individuals, businesses under audit and companies with transfer pricing, and what a belated or updated return costs you.
Read articleRate rationalisation, the Invoice Management System, hard-locked GSTR-3B liability and the three-year filing bar — and what each means for your monthly process.
Read articleMainland vs free zone, UAE corporate tax at 9%, and the Indian ODI, LRS and POEM rules that Indian promoters cannot afford to ignore.
Read articleArticles are general commentary current as at their publication date and are not advice on any specific matter. Tax law changes frequently; please confirm the current position with us before acting.
