If your group runs profit through a holding company, one provision decides whether the same rupee is taxed once on its way up to you, or two and three times over. It is the inter-corporate…
GIFT City has stopped being a talking point and started being a decision. When a founder plans an offshore-friendly fund, when a family office builds a global book, or when a lessor picks a home…
If you have decided to use the Foreign Assets of Small Taxpayers Disclosure Scheme (FAST-DS) 2026, the hard part is not the form. It is the number you put on each asset. The declaration in…
If anyone on your cap table or payroll holds stock in a foreign parent, ran a bank account abroad before moving home, or bought overseas shares through an LRS remittance, they may have a Schedule…
If your Indian company bills a foreign group entity for engineering, product, support or management work, transfer pricing is not a question of whether your margin gets examined. It is a question of when, and…
There are now two filing deadlines sitting in most founders' calendars, and they belong to two different taxpayers. Your company's date did not change. Yours very likely did. The Finance Act, 2026 substituted Explanation 2…
Key Takeaways In India, ESOPs are taxed at two separate moments, not one: when you exercise the options, and later when you sell the shares. At exercise, the difference between the fair market value of…
If you hold ESOPs in a US parent, run a Robinhood or Interactive Brokers account, kept a salary account open in Dubai, or park a few thousand dollars of crypto on an offshore exchange, here…
If your startup runs a foundation, backs a charitable trust, or routes CSR spend through an implementing agency, a quiet CBDT circular from July matters more than it looks. Circular No. 06/2026, dated 2 July…
The CBDT has notified the Cost Inflation Index (CII) for FY 2026-27 at 384, up from 376 the previous year. The notification, S.O. 3889(E) dated 15 July 2026, was issued under Section 72(8)(a) of the…
