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All insights — page 31

Every article, alert and update from the firm, newest first. Showing 1801–1860 of 2408.

  1. Revising a Tax Audit Report — When and How Under Rule 47(3)

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  2. Slump Sale Audit Report — Form 28 and the Accountant Certification Requirement

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  3. Fair Market Value Determination Under Rule 57 — The Complete Asset-by-Asset Method

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  4. Valuing Unquoted Equity Shares for Tax Purposes — The Full Formula Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  5. Valuing Jewellery and Artistic Work for Capital Gains — Registered Valuer Requirements

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  6. Quoted vs Unquoted Shares — How Fair Market Value Differs Under the DTC Rules

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  7. Slump Sale Valuation — The FMV1/FMV2 Formula Explained With a Worked Example

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  8. Registered Valuer Requirements Under the Direct Tax Code — Who Qualifies

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  9. Valuation Date Explained — When It's Fixed for Different Sections

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  10. Stamp Duty Value vs Fair Market Value for Immovable Property — Reconciling the Two

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  11. Reference to Valuation Officers — The 15% / ₹10 Lakh Threshold Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  12. Merchant Banker Valuation for Unlisted Shares — When It's Required and Why

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  13. Taxation of Unit-Linked Insurance Policy Proceeds — The Rule 49 Computation Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  14. Life Insurance Policy Maturity Proceeds — How Capital Gains Are Computed Under Rule 59

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  15. Capital Asset Attribution on Specified Entity Reconstitution — Rule 50 Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  16. Carry Forward of Losses in Amalgamation — The 50% Production Test Under Rule 60

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  17. Foreign Exchange Rate for Non-Resident Capital Gains — Telegraphic Transfer Rates Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  18. Original Fund to Resultant Fund Relocation — The 5% Resident Participation Cap for Cat III AIFs

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  19. Exemptions from Angel Tax-Style Provisions — The Class of Persons Under Rule 58

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  20. Yes Bank Reconstruction Scheme Shares — Why They're Exempt From Section 79

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  21. GAAR and Insurance Group Holding Structures — What Constitutes Genuine Commercial Substance

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  22. Foreign Tax Credit Rules for Insurance Groups With Overseas Reinsurance Arrangements

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  23. Medical Prescription Requirements for Section 128 Deduction — Specialist Qualifications Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  24. Chronic Disease Deduction Checklist — Which Specialists Can Certify Which Conditions

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  25. House Rent Deduction Under Section 134 — Form 31 Declaration Requirements

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  26. Salary Arrears & Gratuity Relief Under Section 157(1) — The Complete Computation Method

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  27. Retirement Benefit Accounts in Notified Countries — The Taxation Election Under Rule 74

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  28. Foreign Tax Credit Under Rule 76 — Complete Computation and Documentation Guide

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  29. Claiming Double Taxation Relief — Form 41, Form 42 & Form 43 Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  30. Certificate of Residence for Indian Residents — How to Apply Under Rule 75

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  31. Disputed Foreign Tax — How Credit Timing Works When a Dispute Is Later Settled

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  32. Foreign Tax Credit Against MAT/AMT — How the Interplay Actually Works

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  33. DTAA Relief Documentation Checklist for Non-Resident Assessees

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  34. Arm's Length Price — The Five Prescribed Methods Explained (CUP, RPM, CPM, PSM, TNMM)

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  35. Comparable Uncontrolled Price Method — When It's the Most Appropriate Method

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  36. Resale Price Method Explained With a Worked Example

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  37. Cost Plus Method for Transfer Pricing — When Manufacturers Should Use It

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  38. Profit Split Method — Contribution vs Residual Approach Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  39. Transactional Net Margin Method (TNMM) — India's Most-Used Transfer Pricing Method

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  40. Selecting the Most Appropriate Transfer Pricing Method — The Six-Factor Test

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  41. Comparability Analysis Under Transfer Pricing Rules — What Makes a Transaction "Comparable"

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  42. The 35th-to-65th Percentile Arm's Length Range — How It's Actually Calculated

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  43. Multiple Year Data in Transfer Pricing — When Weighted Averages Apply

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  44. The 3% Tolerance Band in Transfer Pricing — How Small Variations Are Treated

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  45. Transfer Pricing Documentation Under Rule 84 — The Complete Checklist

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  46. Safe Harbour Rules for International Transactions — Complete Eligibility Guide

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  47. IT & ITES Safe Harbour Margins — The 15.5% Operating Margin Threshold Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  48. Intra-Group Loans Safe Harbour — INR vs Foreign Currency Interest Rate Matrices

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  49. Corporate Guarantee Safe Harbour — The 1% Commission Rate Rule

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  50. Contract R&D for Pharma — The 24% Safe Harbour Margin Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  51. Auto Components Manufacturing Safe Harbour — Core vs Non-Core Component Margins

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  52. Low Value-Adding Intra-Group Services — The ₹10 Crore Safe Harbour Threshold

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  53. Data Centre Services Safe Harbour — The 15% Margin Rule for a New-Age Category

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  54. Five-Year Safe Harbour Lock-In for IT Services — Why Withdrawal Has Consequences

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  55. Safe Harbour vs Advance Pricing Agreement — Which Route Should Your Business Choose

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  56. Safe Harbour Exclusions — No-Tax/Low-Tax Jurisdictions and Notified Territories

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  57. Specified Domestic Transaction Safe Harbour — Electricity & Dairy Co-operative Rules

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  58. Advance Pricing Agreements Explained — Unilateral, Bilateral & Multilateral Compared

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  59. APA Pre-Filing Consultation — What Happens Before You Even Apply

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  60. APA Application Process — Form 51, the ₹20 Lakh Fee & Filing Timelines

    Article · Direct Tax Code / Income Tax · 25 Jul 2026