India is one of the most attractive destinations for foreign investment, with a large consumer base, strong talent pool and a reform‑oriented government. Yet many foreign companies still struggle in India—not due to lack of opportunity, but because of avoidable structural and compliance mistakes at the entry stage. For foreign investors setting up in Delhi…
Budget 2026 introduces the “Foreign Assets of Small Taxpayers Disclosure Scheme, 2026” to allow small taxpayers to voluntarily declare certain undisclosed foreign income and assets with limited immunity under the Black Money Act. For HNIs, returning NRIs and globally mobile families in Delhi NCR, this scheme can be an important risk‑management tool. Why a Foreign…
Introduction Imagine receiving a notice imposing a penalty of ₹10 Lakhs simply because you forgot to mention a foreign bank account with a balance of just $500 in your Income Tax Return. For years, this was the harsh reality under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. However,…
India Switzerland DTAA TDS rate explained. Still deducting 5% TDS on payments to Switzerland? Stop now. Learn why the MFN ruling mandates a 10% rate in 2026 to avoid interest and penalties. It has been exactly one year since Switzerland suspended India’s Most Favoured Nation (MFN) status (effective Jan 1, 2025), following the Supreme Court’s…