Tax Intelligence Hub

Income Tax & GST Updates

CBDT circulars, court rulings, amendments & compliance reminders — explained in simple language by CA experts.

All (681) Income Tax (465) GST (112) Tax News (33) SEBI (32) RBI / FEMA (14) ICAI / Audit (14) International Tax (8) Company Law (2) Business (1)
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International Tax

Corporate Guarantee AE Section 92B | 0.20% ALP Commission 2026

In a significant October 2026 ruling, ITAT Mumbai has clarified that corporate guarantees provided to Associated Enterprises fall under Section 92B of the Income Tax Act 2025, with the arm's length price for such guarantees capped at 0.20% commission. This ruling directly impacts transfer pricing compliance for multinational groups in India.

02 Oct 2026 · 7 min read
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International Tax

Exim Bank LOC ₹4,850 Cr Maldives 2026 - Export Tax Impact

The Export-Import Bank of India has launched a ₹4,850 crore Government-backed Line of Credit for Maldives effective August 2026. This recent development carries important tax and compliance implications for Indian exporters and businesses involved in cross-border transactions.

27 Sep 2026 · 7 min read
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International Tax

PE Risks UAE Companies India 2025-26 | Income Tax Guide

September 2026 update: UAE companies operating in India must understand Permanent Establishment (PE) risks under the new Income Tax Act 2025. Non-compliance can trigger unexpected tax liability, penalties, and double taxation—here's what you need to know.

18 Sep 2026 · 7 min read
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International Tax

Indian Tax Residency UAE 2025-26: Day Counts, RNOR & DTAA Rules

This is a current September 2026 update on Indian tax residency rules for UAE expats. Learn how day counts, RNOR status, and DTAA provisions affect your tax liability in India.

13 Sep 2026 · 6 min read
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International Tax

Residential Status UAE Corporate Tax 2026 - Income Tax Guide

September 2026 brings critical clarity on how Indian tax residents are treated under UAE corporate tax rules. This update explains residential status, permanent establishment, and DTAA implications that directly affect NRIs and Indian companies with UAE operations.

05 Sep 2026 · 6 min read
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International Tax

Foreign Exchange Reserves Decline Q1 2026: Tax Implications for NRIs & Exporters

India's foreign exchange reserves fell by US$22.5 billion in Q1 FY2026-27 due to valuation losses and capital account deficit. This has significant tax implications for NRIs, exporters, and businesses dealing in foreign currency.

01 Sep 2026 · 6 min read
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International Tax

₹8 Lakh Foreign Freelancer TDS & 15CA/15CB Forms 2025-26

August 2026 update: Payments to foreign freelancers above ₹8 lakh now require stricter TDS compliance under Section 393(2) of Income Tax Act 2025 with mandatory treaty documentation and new filing forms.

24 Aug 2026 · 6 min read
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International Tax

SEBI Digital KYC for NRIs & Foreign Nationals 2026 - Tax Impact

SEBI has proposed simplified digital KYC procedures enabling NRIs, OCIs, and foreign nationals to open investment accounts online from outside India. This August 2026 update impacts Income Tax compliance and investment reporting for overseas Indians.

17 Aug 2026 · 6 min read
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