Articles by CA Aishwariya K Rajagopal

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HUF NRI Karta Status: Residential Status Explained

Posted by CA Aishwariya K Rajagopal 27 May 2026 869 Views

Understand why an NRI Karta doesn't automatically make your HUF non-resident. Learn about HUF residential status rules and tax implications.

RSU Sale Proceeds & LRS: Understanding FEMA Position Post Updated Overseas Investment Rules

Posted by CA Aishwariya K Rajagopal 29 April 2026 1062 Views

Understand how RSU sale proceeds in foreign currency are treated under FEMA for Indian residents. This guide clarises why the Liberalised Remittance Scheme (LRS) does not apply, explains the distinction between remittance and realisation, and outlines key rules on overseas portfolio investment (OPI), reinvestment, repatriation, and tax compliance.

Tiger Global Tax Ruling: Substance Over Documentation

Posted by CA Aishwariya K Rajagopal 20 January 2026 528 Views

Understand the Tiger Global tax ruling and its impact on India-Mauritius tax treaties. Discover why genuine business substance is now crucial for claiming treaty benefits.

RSU Tax Filing: Key Pointers for Tax Professionals

Posted by CA Aishwariya K Rajagopal 14 January 2026 315 Views

Navigate RSU tax filings with confidence. Discover essential insights on benefit history, cost of acquisition, foreign asset disclosure, and sell-to-cover transactions.