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Knowledge Centre

All insights — page 33

Every article, alert and update from the firm, newest first. Showing 1921–1980 of 2408.

  1. R&D Deduction Under Section 45(2) for Deep-Tech Startups — A Practical Guide

    Article · Direct Tax Code / Startups · 25 Jul 2026

  2. GAAR Risk in Startup ESOP and CCPS Structuring — What Founders Should Know

    Article · Direct Tax Code / GAAR · 25 Jul 2026

  3. Transfer Pricing for Startups With Offshore Holding Companies

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

  4. Safe Harbour Rules for Startup Software Development Captives

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

  5. Slump Sale Valuation Rules for Startup Business Transfers and Spin-Offs

    Article · Direct Tax Code / Capital Gains · 25 Jul 2026

  6. IT Services Safe Harbour Margins — What SaaS and IT Companies Should Know

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

  7. Software Development Contract R&D — DTC Deduction Eligibility Explained

    Article · Direct Tax Code / Startups · 25 Jul 2026

  8. Transfer Pricing for Captive Software Development Centres in India

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

  9. Data Centre Services Safe Harbour — Structuring for the New 15% Margin Rule

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

  10. Master File & CbCR Obligations for Global Tech Groups With Indian Subsidiaries

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

  11. DTC TDS Rules on Online Gaming and Fintech Payment Platforms

    Article · Direct Tax Code / TDS · 25 Jul 2026

  12. Digital Payment Mandate Compliance for Fintech Merchants — The ₹50 Crore Test

    Article · Direct Tax Code / Compliance · 25 Jul 2026

  13. Transfer Pricing for Fintech Group Captive Service Arrangements

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

  14. GAAR and Fintech Holding Structures — Avoiding the Impermissible Arrangement Trap

    Article · Direct Tax Code / GAAR · 25 Jul 2026

  15. DTC Slump Sale Rules and AIF Portfolio Company Exits — Valuation Implications

    Article · Direct Tax Code / Capital Gains · 25 Jul 2026

  16. Unquoted Equity Valuation Rules and AIF Portfolio Company Fair Value Reporting

    Article · Direct Tax Code / Valuation · 25 Jul 2026

  17. AIF Carried Interest and GAAR — Structuring Waterfall Mechanics Defensibly

    Article · Direct Tax Code / GAAR · 25 Jul 2026

  18. Notified Jurisdictional Area Rules and Offshore AIF Feeder Structures

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

  19. IFSC Finance Company Rules and AIF-Linked Lending Vehicles in GIFT City

    Article · Direct Tax Code / IFSC · 25 Jul 2026

  20. Transfer Pricing for AIF Related-Party Portfolio Company Transactions

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

  21. DTC Depreciation Rules and AIF Infrastructure Fund Portfolio Assets

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  22. Angel Tax Exemption Class-of-Persons Rules and AIF-Routed Startup Investments

    Article · Direct Tax Code / Startups · 25 Jul 2026

  23. AIF Manager Entity Restructuring — Change in Control Under DTC vs SEBI AIF Regulations

    Article · Direct Tax Code / AIF · 25 Jul 2026

  24. Foreign Institutional Investor GAAR Carve-Out — Relevance to FPI-AIF Dual Structures

    Article · Direct Tax Code / GAAR · 25 Jul 2026

  25. DTC Books of Account Rules for AIF Trustees and Fund Managers

    Article · Direct Tax Code / AIF · 25 Jul 2026

  26. Bad Debt Provisions and AIF Category II Debt Fund NPA Classification

    Article · Direct Tax Code / AIF · 25 Jul 2026

  27. IFSC Finance Company Rules for Fintech Lending Platforms in GIFT City

    Article · Direct Tax Code / IFSC · 25 Jul 2026

  28. Contract R&D Safe Harbour for Generic Pharma — The 24% Margin Threshold Explained

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

  29. In-House R&D Deduction for Pharmaceutical Companies Under Section 45(2)

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  30. Transfer Pricing for Pharma Contract Manufacturing and Licensing Arrangements

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

  31. Scientific Research Approval Timelines for Pharma Companies — What to Expect

    Article · Direct Tax Code / Pharmaceuticals · 25 Jul 2026

  32. Patent Royalty Taxation Election Under Section 194 for Pharma Innovators

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  33. Disability & Medical Deduction Certification Rules — What Hospitals Should Tell Patients

    Article · Direct Tax Code / Healthcare · 25 Jul 2026

  34. Medical Professional Books of Account Requirements Under Rule 46(6)

    Article · Direct Tax Code / Healthcare · 25 Jul 2026

  35. Life-Saving Medical Equipment Depreciation Rates Under the DTC Schedule

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  36. Skill Development Deduction for Healthcare Training Institutions

    Article · Direct Tax Code / Healthcare · 25 Jul 2026

  37. Transfer Pricing for Cross-Border Hospital Management and Diagnostic Groups

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

  38. Depreciation Schedule for Manufacturing Plant & Machinery — Complete Rate Table

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  39. Auto Components Safe Harbour Margins — Core vs Non-Core Explained for Manufacturers

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

  40. In-House R&D Deduction for Manufacturing Companies — What Qualifies

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  41. Semiconductor Wafer Fabrication Unit Deduction — Eligibility for Electronics Manufacturers

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  42. Transfer Pricing for Manufacturing Groups With Captive Component Suppliers

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

  43. Energy Saving Devices Depreciation — The Accelerated Rate Table for Manufacturers

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  44. Affordable Housing Project Deduction — The EWS/LIG/MIG Test for Developers

    Article · Direct Tax Code / Real Estate · 25 Jul 2026

  45. Rental Housing Project Deduction Under Section 142 — Documentation Checklist

    Article · Direct Tax Code / Real Estate · 25 Jul 2026

  46. Slump Sale Valuation for Real Estate Business Transfers — Stamp Duty vs FMV

    Article · Direct Tax Code / Real Estate · 25 Jul 2026

  47. Immovable Property Valuation Rules Under the DTC — What Every Developer Should Know

    Article · Direct Tax Code / Real Estate · 25 Jul 2026

  48. SEZ Developer Deduction Audit Requirements Under Section 139

    Article · Direct Tax Code / Taxation · 25 Jul 2026

  49. Bad and Doubtful Debt NPA Classification for Banks Under the DTC — Complete Rules

    Article · Direct Tax Code / Banking · 25 Jul 2026

  50. Public Financial Institution Interest Income Rules — The 180-Day Test Explained

    Article · Direct Tax Code / Banking · 25 Jul 2026

  51. Transfer Pricing for Banking Group Treasury and Corporate Guarantee Arrangements

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

  52. Intra-Group Loan Safe Harbour for BFSI Captive Financing Vehicles

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

  53. Digital Payment Infrastructure Mandates for Banks and NBFCs

    Article · Direct Tax Code / BFSI · 25 Jul 2026

  54. Foreign Tax Credit Rules for Banks With Overseas Branch Income

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

  55. Life Insurance Policy Maturity Taxation — The Rule 59 Computation Explained for Insurers

    Article · Direct Tax Code / Insurance · 25 Jul 2026

  56. PoA vs DDPI: A Side-by-Side Compliance Comparison for Investors and Stock Brokers

    Article · Funds · 24 Jul 2026

  57. Client Consent for Off-Market Transfers — The OTP Validation Requirement Explained

    Article · Funds · 24 Jul 2026

  58. Handling of Client Securities by Trading and Clearing Members — What's Prohibited

    Article · Funds · 24 Jul 2026

  59. Block Mechanism for Sale Transactions — How Early Pay-In Now Works Without Share Movement

    Article · Funds · 24 Jul 2026

  60. Demat Account Nomenclature for Stock Brokers — The Six Permitted Categories

    Article · Funds · 24 Jul 2026