Tax Research

The Finance Act 2025 brought significant GST amendments — from e-invoicing thresholds to ITC restrictions. We break down what changes and what it means for compliance teams and CFOs.

Non-Resident Indians with income in multiple jurisdictions can leverage India's extensive DTAA network. We explain eligibility, treaty shopping risks, and the correct procedures to claim benefits.

The concessional 22% tax rate under Sec 115BAA comes with trade-offs. We analyse when companies should opt in, when to stay out, and the MAT implications in both scenarios.

With revised TDS rates on immovable property effective April 2025, both buyers and sellers need to update their understanding. We cover Form 26QB, credit claims, and penalty avoidance.

Smart investors use tax-loss harvesting and LTCG exemption limits strategically. We explain how to offset gains, when to book losses, and how to structure equity portfolios tax-efficiently.

Choosing the wrong ITR form can lead to defective return notices. We provide a clear guide to all seven ITR forms — who needs to file which, what income types they cover, and key schedules to watch.