Money received from outside-india

An Indian company is liable to pay corporate tax on its global income. Therefore, any income received from the US-based company will be included in its total income and taxed at the applicable corporate tax rate. 

• DTAA Benefits: Like individuals, companies can also take advantage of the DTAA between India and the USA.
• Transfer Pricing Regulations: If the Indian company and the US company are related parties, transactions between them must adhere to transfer pricing regulations to ensure they are at arm's length.