Receipts for Transfer of "Copyright" by a Non-Resident (not having a PE in India) to a Resident in India are taxable in India as 'royalty'. However, the Transfer of "License" is not.
Transfer pricing, a complex area of international taxation, involves the determination of the price at which goods, services, or assets are transferred between related parties.
Why is 31st December crucial for tax compliance? Through a fictional Arjuna-Krishna dialogue, understand the importance of timely ITR and GSTR-9/GSTR-9C filings, refunds, penalties, and year-end tax planning.
This article explains how DSC and DIN are two key requirements for filing an OPC Annual Return.
Discover inspiring real-life stories of courage and perseverance that prove "Darr Ke Aage Jeet Hai." From humble beginnings to remarkable success, learn how discipline, hard work and unwavering determination turn fear into victory.
Amalgamation is the process where two or more companies combine to form a single entity, often with the goal of achieving greater efficiency, market reach, or financial stability.
Setting the Stage Qualifying prestigious professional examinations like Chartered Accountancy, Cost and Management Accountancy, Company Secretaryship, Medical, ..
Discover how foreigners can register a company in India entirely online through the MCA portal. Learn about business structures, stepwise registration, compliance and the advantages of starting a business in India without physical presence.
Compliance officer not liable for fraudulent accounts unless proven that he was Party
An experienced practitioner shares insights on the new Income-tax Act, 2025, redesigned forms, and what taxpayers and professionals should expect during the April 2026 transition.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
IDT LIVE Exam Oriented Batch | May 2026, Sept 2026 & Jan 2027