The taxation framework in India has consistently aimed to secure the tax base, particularly in cross-border transactions involving payments to non-residents. Among the many mechanisms […]
Section 201(1)
Navigating Section 201(1) Proviso with Form 26A: TDS Liability in Cross-Border Real Estate Deals
The regime of tax deduction at source has been designed by the Indian legislature as a mechanism to ensure upfront collection of revenue. This framework […]