Skip to content
Anuj Desai & Associates logo
Knowledge Centre

All insights — page 32

Every article, alert and update from the firm, newest first. Showing 1861–1920 of 2408.

  1. APA Rollback Provisions — Extending Certainty to Four Prior Tax Years

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

  2. APA Compliance Audit — What the Transfer Pricing Officer Checks Annually

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

  3. Revising or Cancelling an APA — The Complete Process Explained

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

  4. APA Renewal — What Changes and What Stays the Same

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

  5. Bilateral & Multilateral APAs — How Mutual Agreement Procedure Fits In

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

  6. Why Businesses With Recurring Related-Party Transactions Should Consider an APA

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

  7. APA Timeline Reality Check — How Long Does It Actually Take in Practice

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

  8. General Anti-Avoidance Rule (GAAR) — When It Applies and When It Doesn't

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

  9. The ₹3 Crore Tax Benefit Threshold — GAAR's Built-In Materiality Filter

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

  10. GAAR Reference Process — From Assessing Officer to Approving Panel Explained

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

  11. Impermissible Avoidance Arrangement — How Consequences Are Determined for Partial Arrangements

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

  12. GAAR and Foreign Institutional Investors — The Specific Carve-Outs Explained

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

  13. Approving Panel Procedure Under GAAR — Timelines and Remuneration Rules

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

  14. GAAR vs SAAR — Where Specific Anti-Avoidance Rules Take Precedence

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

  15. Structuring Around GAAR Risk — What Genuine Commercial Substance Actually Means

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

  16. Country-by-Country Reporting (CbCR) — Who Must File and When

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

  17. Master File Requirements — The ₹500 Crore Consolidated Revenue Threshold

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

  18. Master File Content Checklist — What Every International Group Must Document

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

  19. Designated Constituent Entity for CbCR — How Groups Choose Who Files

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

  20. CbCR Systemic Failure Provisions — What Happens When the Parent's Country Doesn't Cooperate

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

  21. India's CbCR Threshold — The ₹6,400 Crore Consolidated Revenue Test Explained

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

  22. Notified Jurisdictional Area Transactions — Additional Documentation Under Rule 125

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

  23. Constituent Entity Documentation for International Groups — Nine-Year Retention Explained

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

  24. IFSC Finance Company Tax Provisions — Eligible Activities Under Section 177

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

  25. GIFT City Fund Relocation — Original Fund to Resultant Fund Tax Treatment

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

  26. IFSC Finance Company Borrowing — Why Foreign Currency Interest Payment Is Mandatory

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

  27. Category III AIF Relocation to IFSC — The 5% Resident-Participation Condition Explained

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

  28. IFSC Tax Benefits vs Domestic Structuring — A Comparative Decision Framework

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

  29. Public Sector Strategic Disinvestment — Capital Gains Exemption Conditions Explained

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

  30. Yes Bank-Style Reconstruction Schemes — Precedent for Bank Resolution Tax Treatment

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

  31. TDS on Online Gaming Winnings — Net Winnings Computation Explained

    Article · Direct Tax Code / TDS · 25 Jul 2026

  32. Patent Royalty Taxation Election — Form 65 and the Section 194 Option

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  33. Mandatory Digital Payment Modes — RuPay, UPI & the ₹50 Crore Turnover Test

    Article · Direct Tax Code / Compliance · 25 Jul 2026

  34. Other Electronic Modes of Payment Recognised Under the DTC — Complete List

    Article · Direct Tax Code / Compliance · 25 Jul 2026

  35. Bad and Doubtful Debt Provisions — NPA Classification for Tax Purposes Explained

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  36. Public Financial Institution NPA Rules — The 180-Day Overdue Test Explained

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  37. Housing Finance Company NPA Classification — How It Differs From Banks

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  38. Depreciation Schedule Under the DTC — Building, Furniture & Plant Rates Explained

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  39. Infrastructure Bond Approval for Public Companies — Form 189 Process Explained

    Article · Direct Tax Code / Compliance · 25 Jul 2026

  40. Mutual Fund Infrastructure Bond Approval — Form 190 and the 25% Deployment Rule

    Article · Direct Tax Code / Compliance · 25 Jul 2026

  41. Infrastructure Capital Deployment Timelines — One-Year and Three-Year Rules Compared

    Article · Direct Tax Code / Compliance · 25 Jul 2026

  42. Withdrawal of Infrastructure Bond Approval — What Triggers It

    Article · Direct Tax Code / Compliance · 25 Jul 2026

  43. MASTER DIRECT TAX CODE COMPLIANCE DOCKET 2026

    Article · Direct Tax Code / Compliance · 25 Jul 2026

  44. Direct Tax Code Rules Ready-Reckoner — Rule Number to Section Cross-Index

    Article · Direct Tax Code / Reference · 25 Jul 2026

  45. Transfer Pricing Compliance Calendar FY 2026-27 — Every DTC Deadline in One Place

    Article · Direct Tax Code / Transfer Pricing · 25 Jul 2026

  46. Direct Tax Code FAQ Series — Part 1: Basic Framework and Compliance

    Article · Direct Tax Code / Reference · 25 Jul 2026

  47. DTC Transfer Pricing and AIF Manager Fee Arrangements — When Arm's Length Rules Apply

    Article · Direct Tax Code / Transfer Pricing · 25 Jul 2026

  48. GAAR and AIF Structuring — What Makes a Fund Structure "Genuine Commercial Substance"

    Article · Direct Tax Code / GAAR · 25 Jul 2026

  49. Category III AIF Relocation to GIFT City — The DTC Rule 51 Resident Participation Test

    Article · Direct Tax Code / AIF · 25 Jul 2026

  50. AIF Manager Cross-Border Fee Structures — Transfer Pricing Documentation Requirements

    Article · Direct Tax Code / Transfer Pricing · 25 Jul 2026

  51. Safe Harbour Rules and AIF-Linked Service Companies — Do They Apply to Fund Managers?

    Article · Direct Tax Code / Transfer Pricing · 25 Jul 2026

  52. AIF Co-Investment Structures Under GAAR — Avoiding the Impermissible Arrangement Trap

    Article · Direct Tax Code / GAAR · 25 Jul 2026

  53. DTAA and Foreign LP Taxation in Indian AIFs — Certificate of Residence Requirements

    Article · Direct Tax Code / International Taxation · 25 Jul 2026

  54. Foreign Tax Credit for AIF Investors — How Pass-Through Income Interacts With Rule 76

    Article · Direct Tax Code / International Taxation · 25 Jul 2026

  55. AIF Fund-of-Funds Structures and Transfer Pricing — Related Party Fee Arrangements

    Article · Direct Tax Code / Transfer Pricing · 25 Jul 2026

  56. GAAR Risk in AIF Side Letters and Fee Waivers — What CAs Should Flag

    Article · Direct Tax Code / GAAR · 25 Jul 2026

  57. CbCR Implications for AIF Sponsor Groups With Multiple Fund Vehicles

    Article · Direct Tax Code / International Taxation · 25 Jul 2026

  58. Master File Obligations for AIF Manager Groups Crossing the ₹500 Crore Threshold

    Article · Direct Tax Code / International Taxation · 25 Jul 2026

  59. APA for AIF Management Fee Structures — Is It Worth the ₹20 Lakh Filing Fee?

    Article · Direct Tax Code / Transfer Pricing · 25 Jul 2026

  60. DTC Angel Tax Exemption Rules — What Startups Actually Need to Document

    Article · Direct Tax Code / Startups · 25 Jul 2026