Articles by CA Aishwariya K Rajagopal

HUF NRI Karta Status: Residential Status Explained

Posted by CA Aishwariya K Rajagopal 27 May 2026 790 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 843 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 Ruling: A Reminder That Substance Matters in Tax Treaties

Posted by CA Aishwariya K Rajagopal 20 January 2026 514 Views

Why the Tiger Global case matters: The Supreme Court clarifies that a Tax Residency Certificate alone does not guarantee treaty benefits, allowing tax authorities to examine substance, control and intent behind foreign investment structures.

RSUs & ITR Filing: Practical Pointers Every Tax Professional Should Know

Posted by CA Aishwariya K Rajagopal 14 January 2026 246 Views

Restricted Stock Units (RSUs) involve complex tax and compliance issues covering salary taxation, capital gains, and foreign asset disclosure. This article explains common RSU tax challenges, documentation requirements, cost of acquisition, Schedule FA reporting, and clears misconceptions around sell-to-cover and double taxation.