How We Write and Check Our Guides

LexVerge Insights publishes practical guides on cross-border tax, FEMA and compliance across India, the UAE and the USA. This page explains how those guides are prepared, checked and corrected, so that you can judge how far to rely on them.

Who prepares the guides

Guides are prepared by the LexVerge editorial team under the direction of Vijay Dhawan, Managing Partner of LexVerge LLP. Each guide shows who it is by, when its facts were last checked, and whether it has been reviewed by Vijay and on what date. A guide that has not yet been reviewed says so.

Where the facts come from

• Indian law: the Income-tax Act, 2025 and the Income-tax Rules, 2026 as published by the Central Board of Direct Taxes, CBDT circulars, notifications and FAQs, the CGST Act and CBIC notifications, and the FEMA rules, regulations and master directions of the Reserve Bank of India.
• UAE law: federal decree-laws, Cabinet and Ministerial Decisions, and Federal Tax Authority decisions and guides, as published by the Ministry of Finance and the Federal Tax Authority.
• US law: the Internal Revenue Code and IRS forms and instructions, and state filing requirements.
• Treaties: the text of the tax treaty and its protocols as notified.

Rates, thresholds, dates and form numbers are checked against these sources when a guide is written and whenever it is updated. Where a point is unsettled, or a number could not be confirmed from an official source, the guide says so rather than guessing. Where we rely on a communication that was not published, such as an instruction to banks, the guide says that too.

Updates and corrections

Tax law changes often. We update a guide when the law it describes changes, and the date at the top of each guide shows when it was last updated. If you think something in a guide is wrong or out of date, write to vijay@lexverge.com. We check every report and correct the guide where needed.

Independence and confidentiality

Guides do not name clients or use client figures. Examples are illustrative and built for the guide. Where a guide links to FilingBase, the compliance platform of LexVerge LLP, it says so.

Not advice

The guides are general information. They are not tax or legal advice, and they cannot take account of your facts. Before acting on a guide, confirm the current position for your situation with a qualified adviser.

Last updated 8 October 2026.