India · Service
DTAA optimisation, withholding tax, PE exposure and inbound and outbound structuring, engineered by partners who litigate the positions they advise.
Cross-border transactions fail when tax is treated as an afterthought. We structure inbound investment, outbound remittances and global income flows so that treaty relief is defensible, withholding is correct at source, and permanent-establishment exposure is controlled before it crystallises into a dispute.
Eligibility analysis, tax-residency certificates, Form 41 (formerly Form 10F) and beneficial-ownership positioning to secure the lower treaty rate.
Correct characterisation of payments, rate determination and lower-deduction certificates for foreign remittances.
Chartered-accountant certification and filing for every foreign remittance, with defensible backup.
PE-risk mapping for fixed-place, agency and service PE, with attribution and mitigation strategy.
Holding-company location, repatriation routes and entity choice optimised for treaty and FEMA outcomes.
FTC computation and Form 44 (formerly Form 67) filing so that tax paid abroad is not lost in India.
We map every cross-border flow, counterparty and treaty in play.
We design the holding, contracting and remittance structure for the lowest defensible tax.
We certify remittances, file forms and obtain certificates in real time.
We maintain documentation that survives scrutiny and represent you if questioned.
We advise the position we are willing to defend, not the one that is easy to file.
From 1 April 2026, tax on payments to non-residents is deducted under section 393(2), which replaced section 195. Domestic rates carry surcharge and 4% cess; treaty rates do not, but need a tax residency certificate and Form 41.
| Payment | Domestic rate (before surcharge and cess) |
|---|---|
| Royalty or fees for technical services | 20% |
| Dividend to a non-resident | 20% |
| Non-resident entertainer or sportsperson | 20% of gross receipts |
| Business income of a foreign company | 35% |
Before signing a cross-border contract, so the tax clause and gross-up are right; when a bank or payer asks for Form 146; when a notice treats the payer as an assessee in default under section 398 for short deduction; and when a foreign company’s Indian activity raises a permanent establishment question. The renumbered provisions are listed in Income-tax Act 2025 section mapping.
Withholding on a non-resident payment, and the grossed-up cost of a net contract.
Open the tool →NRI TaxNRI Selling Property in India: TDS, Form 128 and the No-TAN Rule from October 2026How the sale of Indian property by an NRI is taxed and withheld in 2026, how a Form 128 certificate cuts the withholding, the new PAN-based process...
Read the guide →Income-tax Act 2025Income-tax Act 2025 Section Mapping for Cross-Border Work: Old vs New Sections and FormsThe 1961-to-2025 section and form map a cross-border practitioner needs: non-resident TDS, lower deduction, treaty relief, transfer pricing, reside...
Read the guide →Income-tax Act 2025Section 393: TDS on Payments to Non-Residents Under the Income-tax Act, 2025Section 195 is now part of the table in section 393(2). How the new structure works, what stays the same, how to work out the rate, and what to fix...
Read the guide →Income-tax Act 2025Form 10F Is Now Form 41: How Non-Residents Claim Tax Treaty Benefits in IndiaThe documents that decide whether a treaty rate applies to a payment from India: the TRC, Form 41 (formerly Form 10F), PAN and the beneficial owner...
Read the guide →Income-tax Act 2025Lower Deduction Certificate for Non-Residents: Form 128 Under Section 395How non-residents, including NRIs selling property, get a nil or lower TDS certificate under section 395 using Form 128, which replaced Form 13 fro...
Read the guide →Book a confidential consultation with a partner to map your treaty, withholding and PE exposure before your next remittance.
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