Indian Tax Guide

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[Indian Tax Guide @IndianTaxGuide]

Note:
145 (old 15ca), 146 (old 15cb):
If income is not taxable in India, then Form 145, part D, enough.
if Taxable, 146 plus 145 Part C.

#ITR #IncomeTaxReturn #NEWS

[Indian Tax Guide @IndianTaxGuide]

Foreign remittance Taxation point:

TRC
Form 41 (old Form 10F), &
No PE declaration,
generally *not required* for Part D,

since *no DTAA benefit* is being claimed.

#ITR #IncomeTaxReturn #NEWS

[Indian Tax Guide @IndianTaxGuide]

If remittance going outside india is subject to tax (taxable) in india,

Then try DTAA Benefits (low or zero tax): u need
1. TRC Tax Residency Certificate
2. Form 41 (old 10F) Online Mandatory.
3. No Permanent Establishment (PE) Declaration

#ITR #IncomeTaxReturn #NEWS

[Sure_Purr @Sure_Purr]

@Infosys_GSTN @askGST_GoI @cbic_india @GST_Council @FinMinIndia

Dear GST Gievance Portal,

Now 3rd GST grievance closed without solution.
What else you need ?
We can't view all ISD invoices inside the table in any month, we have already shared all images also !

[Indian Tax Guide @IndianTaxGuide]

Points on,
TDS rate, Form 145 Part A/B/C/D on Inbound Outbound Freight on Sea and Air, to be paid to foreign vendor outside India.

#IncomeTax #InternationalTax #Form145 #Form146 #TDS #TaxUpdate
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[Indian Tax Guide @IndianTaxGuide]

looks like, payment to foreign line / agent for Air or Sea OUTBOUND freight i.e. export freight,
is subject to TDS,
Sea 3.12%, Air 2.08%
if foreign line / agent (Air/Sea) has no NOC from IT Deptt AO.

Looks line, for outbound freight, Part D Form 145, CANNOT be filled.

[Indian Tax Guide @IndianTaxGuide]

Form 41 Foreign Vendor to file at efiling portal, requires:
- Company Name, DOI, TIN, TRC.
- Company plus Key Person email & Mobile.
- OTP goes at company email.

[Indian Tax Guide @IndianTaxGuide]

Looks like,
Form 145 (old 15CA)
Sea / Air Freight
Foreign Ship or Air line / Agent
- Inbound Freight - Not accrue arise India. Part D
- Outbound Freight - Accrue Arise India
1. Fill Part B: No TDS [if AO Annual NOC with vendor]
2. Part C: TDS 3.12% Sea
3. Part C: TDS 2.08% Air

[Indian Tax Guide @IndianTaxGuide]

Property sold by NRI: TDS wef Apr26

- Tds Rate LTCG 14.95%, STCG 42.74%. Sec 393(2).
- Tan must till 30Sep26.
- Lower TDS Form 128/13.
- Pay TDS via TAN, file Form 144(old 27Q).
- TDS Certi Form 132(Old 16A).
- Form 145 (old 15CA) proceeds aboard.
- Form 146 (old 15CB) CA Certi.

[Indian Tax Guide @IndianTaxGuide]

Property sold by NRI: TDS wef Apr26

- Tds Rate LTCG 14.95%, STCG 42.74%. Sec 393(2).
- Tan must till 30Sep26.
- Lower TDS Form 128/13.
- Pay TDS via TAN, file Form 144(old 27Q).
- TDS Certi Form 132(Old 16A).
- Form 145 (old 15CA) proceeds aboard.
- Form 146 (old 15CB) CA Certi.

[Indian Tax Guide @IndianTaxGuide]

looks like, payment to foreign line / agent for Air or Sea OUTBOUND freight i.e. export freight,
is subject to TDS,
Sea 3.12%, Air 2.08%
if foreign line / agent (Air/Sea) has no NOC from IT Deptt AO.

Looks line, for outbound freight, Part D Form 145, CANNOT be filled.

[Indian Tax Guide @IndianTaxGuide]

Looks like,
Form 145 (old 15CA)
Sea / Air Freight
Foreign Ship or Air line / Agent
- Inbound Freight - Not accrue arise India. Part D
- Outbound Freight - Accrue Arise India
1. Fill Part B: No TDS [if AO Annual NOC with vendor]
2. Part C: TDS 3.12% Sea
3. Part C: TDS 2.08% Air

[Indian Tax Guide @IndianTaxGuide]

Form 41 Foreign Vendor to file at efiling portal, requires:
- Company Name, DOI, TIN, TRC.
- Company plus Key Person email & Mobile.
- OTP goes at company email.

[Indian Tax Guide @IndianTaxGuide]

Points on,
TDS rate, Form 145 Part A/B/C/D on Inbound Outbound Freight on Sea and Air, to be paid to foreign vendor outside India.

#IncomeTax #InternationalTax #Form145 #Form146 #TDS #TaxUpdate
🧵
Show more

[Indian Tax Guide @IndianTaxGuide]

Online filing and Excel Utility for ITR-2 for A.Y. 2026–27 are now enabled on the e-Filing portal.

Visit: #ITR #IncomeTax #News https://t.co/YMDMcwkc2X

[Indian Tax Guide @IndianTaxGuide]

ITR Online filing and Excel Utility for ITR-2 for A.Y. 2026–27 are now enabled on the e-Filing portal.
#ITR #IncomeTaxReturn

[Indian Tax Guide @IndianTaxGuide]

🚀 Big FSSAI Relief for Food Businesses! 🎉
📅 From 1 April 2026✅

Registration → up to ₹1.5 crore (was ₹12 lakh)

📈 State Licence → ₹1.5 cr – ₹50 cr (was up to ₹20 cr)

🏢 Central Licence → above ₹50 cr (was above ₹20 cr)

#FSSAI #EaseOfDoingBusiness

[Indian Tax Guide @IndianTaxGuide]

TDS Cash Withdrawal sec 194N:

ITR filed last 3yr (any one):
Upto 1cr No TDS 🚫.
Above 1cr 2% TDS.

ITR NOT filed at all last 3yr:
Upto 20 lakh No TDS 🚫.
Above 20 lakh to 1cr 2% TDS.
Above 1cr 5% TDS.

#news #Breaking_News #ITR #sharemarket

[Indian Tax Guide @IndianTaxGuide]

🎉 BIG RELIEF FOR COMPANY DIRECTORS!
12A

😌 Now Director KYC (DIR-3 KYC) TRIENNIAL instead of annual!

From 31 Mar 2026, File only once every 3 yr by 30 June.
🚫 No more yearly tension! 🌟
#BREAKING
#MCA 📊 #DirectorKYC #CompanyLaw ⚖️ #News #StartupIndia #HappyNewYear2026