Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: articles on VAT and GST in India :: Central Excise rule to resale the machines to a new company :: list of goods taxed at 4% :: VAT RATES :: ACCOUNTING STANDARDS :: VAT Audit :: TDS :: form 3cd :: empanelment :: TAX RATES - GOODS TAXABLE @ 4% :: ARTICLES ON INPUT TAX CREDIT IN VAT :: due date for vat payment :: cpt :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARD
 
 
News Headlines »
 Directions under section 119 of the Income-tax Act, 1961
 Securities excluded from GST ambit in revised Bill
 GST dilemma: Hope fades for new tax regime
 5nance.com launches tax investment platform
 Is government tapping your phone?
 Income tax department to use analytics to look for discrepancies in bank accounts
 GST Council fails to break deadlock over indirect tax regime, next meet on Dec 11 and 12 to hammer out differences
 Invoking Writ Jurisdiction For Income Tax Matters
 How to file income-tax returns online
 How Income Tax Returns Are Scrutinised
 All About New Income Disclosure Scheme to make Demonetisation successful

Income-tax (21st Amendment) Rules, 2015
December, 18th 2015

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION


New Delhi, the 16th December, 2015


INCOME-TAX
G.S.R. 978(E).— In exercise of the powers conferred by sub-section (6) of section 195 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (21st Amendment) Rules, 2015.
(2) They shall come into force on the 1st day of April, 2016.
2. In the Income-tax Rules, 1962 (hereafter referred to as the said rules), for rule 37BB, the following rule shall be substituted, namely:-
“37BB. Furnishing of information for payment to a non-resident, not being a company, or to a foreign company.— (1) The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum chargeable under the provisions of the Act, shall furnish the following, namely:-
(i) the information in Part A of Form No.15CA, if the amount of payment or the aggregate of such payments, as the case may be, made during the financial year does not exceed five lakh rupees;
(ii) for payments other than the payments referred in clause (i), the information,—
(a) in Part B of Form No.15CA after obtaining,—
(I) a certificate from the Assessing Officer under section 197; or
(II) an order from the Assessing Officer under sub-section (2) or sub-section (3) of section 195;
(b) in Part C of Form No.15CA after obtaining a certificate in Form No. 15CB from an accountant as defined in the Explanation below sub-section (2) of section 288.
(2) The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum which is not chargeable under the provisions of the Act, shall furnish the information in Part D of Form No.15CA.
(3) Notwithstanding anything contained in sub-rule (2), no information is required to be furnished for any sum which is not chargeable under the provisions of the Act, if,—
(i) the remittance is made by an individual and it does not require prior approval of Reserve Bank of India as per the provisions of section 5 of the Foreign Exchange Management Act, 1999 (42 of 1999) read with Schedule III to the Foreign Exchange (Current Account Transaction) Rules, 2000; or
(ii) the remittance is of the nature specified in column (3) of the specified list below:
SPECIFIED LIST Sl. No. Purpose code as per RBI Nature of payment (1) (2) (3) 1 S0001 Indian investment abroad-in equity capital (shares) 2 S0002 Indian investment abroad-in debt securities 3 S0003 Indian investment abroad-in branches and wholly owned subsidiaries 4 S0004 Indian investment abroad-in subsidiaries and associates 5 S0005 Indian investment abroad-in real estate 6 S0011 Loans extended to Non-Residents 7 S0101 Advance payment against imports 8 S0102 Payment towards imports-settlement of invoice 9 S0103 Imports by diplomatic missions 10 S0104 Intermediary trade 11 S0190 Imports below Rs.5,00,000-(For use by ECD offices) 12 S0202 Payment for operating expenses of Indian shipping companies operating abroad. 13 S0208 Operating expenses of Indian Airlines companies operating abroad 14 S0212 Booking of passages abroad - Airlines companies
15 S0301 Remittance towards business travel. 16 S0302 Travel under basic travel quota (BTQ) 17 S0303 Travel for pilgrimage 18 S0304 Travel for medical treatment 19 S0305 Travel for education (including fees, hostel expenses etc.) 20 S0401 Postal services 21 S0501 Construction of projects abroad by Indian companies including import of goods at project site 22 S0602 Freight insurance - relating to import and export of goods 23 S1011 Payments for maintenance of offices abroad 24 S1201 Maintenance of Indian embassies abroad 25 S1202 Remittances by foreign embassies in India 26 S1301 Remittance by non-residents towards family maintenance and savings 27 S1302 Remittance towards personal gifts and donations 28 S1303 Remittance towards donations to religious and charitable institutions abroad 29 S1304 Remittance towards grants and donations to other Governments and charitable institutions established by the Governments 30 S1305 Contributions or donations by the Government to international institutions 31 S1306 Remittance towards payment or refund of taxes 32 S1501 Refunds or rebates or reduction in invoice value on account of exports 33 S1503 Payments by residents for international bidding.
(4) The information in Form No. 15CA shall be furnished,—
(i) electronically under digital signature in accordance with the procedures, formats and standards specified by the Principal Director General of Income-tax (Systems) under sub-rule (8) and thereafter printout of the said form shall be submitted to the authorised dealer, prior to remitting the payment; or
(ii) electronically in accordance with the procedures, formats and standards specified by the Principal Director General of Income-tax (Systems) under sub-rule (8) and thereafter signed printout of the said form shall be submitted to the authorised dealer, prior to remitting the payment.
(5) An income-tax authority may require the authorised dealer to furnish the signed printout of Form No.15CA referred to in clause (ii) of sub-rule (4) for the purposes of any proceedings under the Act.
(6) The certificate in Form No. 15CB shall be furnished and verified electronically in accordance with the procedures, formats and standards specified by the Principal Director-General of Income-tax (Systems) under sub-rule (8).
(7) The authorised dealer shall furnish a quarterly statement for each quarter of the financial year in Form No.15CC to the Principal Director General of Income-tax (Systems) or the person authorised by the Principal Director General of Income-tax (Systems) electronically under digital signature within fifteen days from the end of the quarter of the financial year to which such statement relates in accordance with the procedures, formats and standards specified by the Principal Director General of Income-tax (Systems) under sub-rule (8).
(8) The Principal Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of Form 15CA, Form 15CB and Form 15CC and shall be responsible for the day-to-day administration in relation to the furnishing and verification of information, certificate and quarterly statement in accordance with the provisions of sub-rules (4), (6) and (7).
Explanation.— For the purposes of this rule ‘authorised dealer’ means a person authorised as an authorised dealer under sub-section (1) of section 10 of the Foreign Exchange Management Act, 1999 (42 of 1999).”.
3. In the said rules, in Appendix-II, for Form No.15CA and Form No. 15CB, the following Forms shall be substituted, namely:-
Income-Tax Department
“FORM NO. 15CA (See rule 37BB) Information to be furnished for payments to a non-resident not being a company, or to a foreign company
Ack. No.
Part A
(To be filled up if the remittance is chargeable to tax under the provisions of the Income-tax Act,1961 and the remittance or the aggregate of such remittances, as the case may be, does not exceed five lakh rupees during the financial year)
REMITTER
Name of remitter
PAN of the remitter (if available)
TAN of the remitter (if available)
Complete address, email and phone number of the remitter
Status of remitter1
Residential status of remitter2
REMITTEE
Name of recipient of remittance
PAN of the recipient of remittance, if available3
Complete address, email4 and phone number5 of the recipient of remittance
Country to which remittance is made
REMITTANCE
Amount payable before TDS (In Indian Currency)
Aggregate amount of remittances made during the financial year including this proposed remittance
Name of bank
Name of the branch of the bank
Proposed date of remittance
Nature of remittance
Please furnish the relevant purpose code as per RBI
Amount of TDS
Rate of TDS
Date of deduction
VERIFICATION
I/We*, __________________________ (full name in block letters), son/daughter of __________________in the capacity of________(designation) solemnly declare that the information given above is true to the best of my knowledge and belief and no relevant information has been concealed. I/We* further undertake to submit the requisite documents for enabling the income-tax authorities to determine the nature and amount of income of the recipient of the above remittance as well as documents required for determining my liability under the Income-tax Act as a person responsible for deduction of tax at source.
………………………………………………………………….
Place: Signature of the person responsible for paying to non-resident
………………………………………………………………………………..
Date: Name and Designation of the person responsible for paying to non-resident
* Delete whichever is not applicable.
1 Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others.
2 In case of company, write 1 if domestic company, write 2 if foreign company, in case of person other than company, write 3 if resident, write 4 if non-resident
3 In case of non-availability of PAN, provisions of section206AA shall be applicable
4. If available
5. If available
Part B
(To be filled up if the remittance is chargeable to tax under the provisions of the Income-tax Act,1961 and the remittance or the aggregate of such remittances, as the case may be, does not exceed five lakh rupees during the financial year and an order/ certificate u/s 195(2)/ 195(3)/ 197 of Income-tax Act has been obtained from the Assessing Officer.)


REMITTER
Name of remitter
PAN of the remitter
TAN of the remitter1
Complete address, email and phone number of the remitter
Status of remitter2
Residential status of remitter3
REMITTEE
Name of recipient of remittance
PAN of the recipient of remittance, if available4
Complete address, email5 and phone number6 of the recipient of remittance
A.O. ORDER
Section under which order/certificate has been obtained
Name and designation of the Assessing Officer who issued the order/certificate
Date of order/certificate
Order/ certificate number
REMITTANCE
Country to which remittance is made
Country:
Currency:
Amount payable
In foreign currency:
In Indian Rs.
Name of the Bank
Branch of the Bank
BSR Code of the bank branch (7 digit)
Proposed date of remittance
(DD/MM/YYYY)
Nature of remittance as per agreement/ document
Please furnish the relevant purpose code as per RBI
Amount of TDS
Rate of TDS
Date of deduction
VERIFICATION
I/We*, __________________________ (full name in block letters), son/daughter of __________________in the capacity of________(designation) solemnly declare that the information given above is true to the best of my knowledge and belief and no relevant information has been concealed. I/We* certify that a certificate/order under section 195(2)/195(3)/197 of the Income-tax Act, 1961 has been obtained, particulars of which are given in this Form. I/We* further undertake to submit the requisite documents for enabling the income-tax authorities to determine the nature and amount of income of the recipient of the above remittance as well as documents required for determining my liability under the Income-tax Act as a person responsible for deduction of tax at source.
………………………………………………………………….
Place: Signature of the person responsible for paying to non-resident
………………………………………………………………………………..
Date: Name and Designation of the person responsible for paying to non-resident
* Delete whichever is not applicable.
1In case TAN is applied for, please furnish acknowledgement number of the application.
2 Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others.
3 In case of company, write 1 if domestic company, write 2 if foreign company, in case of person other than company, write 3 if resident, write 4 if non-resident
4In case of non-availability of PAN, provisions of section206AA shall be applicable
5If available
6If available
Part C
(To be filled up if the remittance is chargeable to tax under the provisions of Income-tax Act, 1961 and the remittance or the aggregate of such remittances, as the case may be, exceeds five lakh rupees during the financial year and a certificate in Form No. 15CB from an accountant as defined in the Explanation below sub-section (2) of section 288 has been obtained)
Section A
GENERAL INFORMATION
Name of the remitter
REMITTER
PAN of remitter
Area Code
AO Type
Range Code
AO No
Principal Place of Business
TAN of remitter1
Complete address, email and phone number of the remitter
Status2
Residential status of remitter3
REMITTEE
Name of recipient of remittance
PAN of recipient of remittance4
Status5
Address
Country to which remittance is made:
Principal place of business
Email address
(ISD code)-Phone Number
( )
ACCOUNTANT
(a)
Name of the Accountant6 signing the certificate
(b)
Name of the proprietorship/firm of the accountant
(c)
Address
(d)
Registration no. of the accountant
(e)
Date of certificate (DD/MM/YYYY)
Certificate No.7
A.O. ORDER
(a)
Whether any order/ certificate u/s 195(2)/ 195(3)/ 197 of Income-tax Act has been obtained from the Assessing Officer.
(Tick) Yes No
(b)
Section under which order/certificate has been obtained
(c)
Name and designation of the Assessing Officer who issued the order/certificate
(d)
Date of order/certificate
(e)
Order/ certificate number
Section B
PARTICULARS OF REMITTANCE AND TDS ( as per certificate of the accountant)
REMITTANCE
1.
Country to which remittance is made
Country:
Currency:
2.
Amount payable
In foreign currency:
In Indian Rs.
3.
Name of the Bank
Branch of the Bank
4.
BSR Code of the bank branch (7 digit)
5.
Proposed date of remittance
(DD/MM/YYYY)
6
Nature of remittance as per agreement/ document
7.
Relevant purpose code as per RBI
8.
In case the remittance is net of taxes, whether tax payable has been grossed up?
(Tick) Yes No
I.T.AC T
9.
Taxability under the provisions of the Income-tax Act (without considering DTAA)
(a) the relevant section of the Act under which the remittance is covered
(b) the amount of income chargeable to
tax
(c) the tax liability
(d)basis of determining taxable income and tax liability
DTAA
10.
If any relief is claimed under DTAA-
(i) whether tax residency certificate is obtained from the recipient of remittance
(Tick) Yes No
(ii) please specify relevant DTAA
(iii) please specify relevant article of DTAA
Nature of payment as per DTAA
(iv) taxable income as per DTAA
In Indian Rs.
(v) tax liability as per DTAA
In Indian Rs.
A. If the remittance is for royalties, fee for technical services, interest, dividend, etc,(not connected with permanent establishment) please indicate:-
(Tick) Yes No
(a) Article of DTAA
(b) Rate of TDS required to be deducted in terms of such article of the applicable DTAA
As per DTAA (%)
B. In case the remittance is on account of business income, please indicate:-
(Tick) Yes No
(a) The amount of income liable to tax in India
(b) The basis of arriving at the rate of deduction of tax.
C. In case the remittance is on account of capital gains, please indicate:-
(Tick) Yes No
(a) amount of long term capital gains
(b) amount of short-term capital gains
(c) basis of arriving at taxable income
D. In case of other remittance not covered by sub-items A,B and C
(Tick) Yes No
(a) Please specify nature of remittance
(b) Whether taxable in India as per DTAA
(c) If yes, rate of TDS required to be deducted in terms of such article of the applicable DTAA
(d) if not, please furnish brief reasons thereof specifying relevant article of DTAA
TDS
11.
Amount of tax deducted at source
In foreign currency
In Indian Rs.
12.
Rate of TDS
As per Income-tax Act (%)
or
As per DTAA (%)
13.
Actual amount of remittance after TDS
In foreign currency
14.
Date of deduction of tax at source, if any
(DD/MM/YYYY)
VERIFICATION
1. I/We*, ___________________________ (full name in block letters), son/daughter of __________________in the capacity of_________________(designation) solemnly declare that the information given above is true to the best of my/our* knowledge and belief and no relevant information has been concealed. I/We* certify that a certificate has been obtained from an accountant, particulars of which are given in this Form, certifying the amount, nature and correctness of deduction of tax at source. In case where it is found that the tax actually deductible on the amount of remittance has not been deducted or after deduction has not been paid or not paid in full, I/We* undertake to pay the amount of tax not deducted or not paid, as the case may be, along with interest due. I/We* shall also be subject to the provisions of penalty for the said default as per the provisions of the Income-tax Act, 1961. I/We* further undertake to submit the requisite documents for enabling the income-tax authorities to determine the nature and amount of income of the recipient of the above remittance as well as documents required for determining my/our liability under the Income-tax Act, 1961 as a person responsible for deduction of tax at source.


………………………………………………………………….
Place: Signature of the person responsible for paying to non-resident
………………………………………………………………………………..
Date: Name and Designation of the person responsible for paying to non-resident
* Delete whichever is not applicable.
1In case TAN is applied for, please furnish acknowledgement number of the application.
2 Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others.
3 In case of company, write 1 if domestic company, write 2 if foreign company, in case of person other than company, write 3 if resident, write 4 if non-resident
4In case of non-availability of PAN, provisions of section206AA shall be applicable
5 Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others.
6Accountant shall have the meaning as defined in Explanation below sub-section (2) of section 288 of the Income-tax Act, 1961.
7Please fill the serial number as mentioned in the certificate of the accountant.
Part D
[To be filled up if the remittance is not chargeable to tax under the provisions of the Income-tax Act,1961 {other than payments referred to in rule 37BB(3)} by the person referred to in rule 37BB(2)]
REMITTER
Name of the remitter
PAN of the remitter, if available
TAN of the remitter, if available
Complete address, email and phone number of the remitter
Status of remitter1
Residential status of the remitter2
REMITTEE
Name of recipient of remittance
PAN of the recipient of remittance, if available
Complete address, email3 and phone number4 of the recipient of remittance
Country to which remittance is made
Country:
Currency:
Country of which the recipient of remittance is resident, if available
REMITTANCE
Amount payable
In foreign currency:
In Indian Rs.
Name of the bank
Name of the branch of the bank
BSR code of the bank branch (7 digit)
Proposed date of remittance
(DD/MM/YYYY)
Nature of remittance
Please furnish the relevant purpose code as per RBI
2. I certify that I have reason to believe that the remittance as above is not chargeable under the provision of Income-tax Act 1961 and is not liable for deduction of tax at source.
VERIFICATION
I/We*, ___________________________ (full name in block letters), son/daughter of __________________in the capacity of_________________(designation) solemnly declare that the information given above is true to the best of my/our* knowledge and belief and no relevant information has been concealed. In a case where it is found that the tax actually deductible on the amount of remittance has not been deducted or after deduction has not been paid or not paid in full, I/We* undertake to pay the amount of tax not deducted or not paid, as the case may be, along with interest due. I/We* shall also be subject to the provisions of penalty for the said default as per the provisions of the Income-tax Act, 1961. I/We* further undertake to submit the requisite documents for enabling the income-tax authorities to determine the nature and amount of income of the recipient of the above remittance as well as documents required for determining my/our* liability under the Income-tax Act as a person responsible for deduction of tax at source.
………………………………………………………………….
Place: Signature of the person responsible for paying to non-resident
………………………………………………………………………………..
Date: Name and Designation of the person responsible for paying to non-resident
* Delete whichever is not applicable.
1 Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others.
2 In case of company, write 1 if domestic company, write 2 if foreign company, in case of person other than company, write 3 if resident, write 4 if non-resident
3 If available
4 If available
For Office Use only
For Office Use Only
Receipt No.
Date
Seal and Signature of receiving official
Form No. 15CB
(See rule 37BB)
Certificate of an accountant1
I/We* have examined the agreement (wherever applicable) between Mr./Ms./M/s*………………………………. and Mr./Ms./M/s*…………………………………..
(Remitters) (Beneficiary)
requiring the above remittance as well as the relevant documents and books of account required for ascertaining the nature of remittance and for determining the rate of deduction of tax at source as per provisions of Chapter- XVII-B.
We hereby certify the following :-
A
Name and address of the beneficiary of the remittance
B
1.
Country to which remittance is made
Country:
Currency:
2.
Amount payable
In foreign currency:
In Indian Rs.
3.
Name of the bank
Branch of the bank
4.
BSR Code of the bank branch (7 digit)
5.
Proposed date of remittance
(DD/MM/YYYY)
6
Nature of remittance as per agreement/ document
7.
In case the remittance is net of taxes, whether tax payable has been grossed up?
(Tick) Yes No
8.
Taxability under the provisions of the Income-tax Act (without considering DTAA)
(i) is remittance chargeable to tax in India
(Tick) Yes No
(ii) if not reasons thereof
(iii) if yes,
(a) the relevant section of the Act under which the remittance is covered
(b) the amount of income chargeable to tax
(c) the tax liability
(d)basis of determining taxable income and tax liability
9.
If income is chargeable to tax in India and any relief is claimed under DTAA-
(i) whether tax residency certificate is obtained from the recipient of remittance
(Tick) Yes No
(ii) please specify relevant DTAA
(ii) please specify relevant article of DTAA
Nature of payment as per
DTAA
(iii) taxable income as per DTAA
In Indian Rs.
(iv) tax liability as per DTAA
In Indian Rs.
A.If the remittance is for royalties, fee for technical services, interest, dividend, etc,(not connected with permanent establishment) please indicate:-
(Tick) Yes No
(a) Article of DTAA
(b) Rate of TDS required to be deducted in terms of such article of the applicable DTAA
As per DTAA (%)
B. In case the remittance is on account of business income, please indicate:-
(Tick) Yes No
(a) Whether such income is liable to tax in India
(Tick) Yes No
(b) If so, the basis of arriving at the rate of deduction of tax.
(c) If not, please furnish brief reasons thereof, specifying relevant article of DTAA
C. In case the remittance is on account of capital gains, please indicate:-
(Tick) Yes No
(a) amount of long term capital gains
(b) amount of short-term capital gains
(c) basis of arriving at taxable income
D. In case of other remittance not covered by sub-items A,B and C
(Tick) Yes No
(a) Please specify nature of remittance
(b) Whether taxable in India as per DTAA
(c) If yes, rate of TDS required to be deducted in terms of such article of the applicable DTAA
(d) if not , please furnish brief reasons thereof, specifying relevant article of DTAA
10.
Amount of TDS
In foreign currency
In Indian Rs.
11
Rate of TDS
As per Income-tax Act (%)
or
As per DTAA (%)
12
Actual amount of remittance after TDS
In foreign currency
13.
Date of deduction of tax at source, if any
(DD/MM/YYYY)
Certificate No.2
Signature :
Name:
Name of the proprietorship/ firm:
Address:
Registration No.:
1. To be signed and verified by an accountant (other than employee) as defined in the Explanation below sub-section (2) of section 288 of the Income-tax Act,1961.
2. Certificate number is an internal number to be given by the Accountant.
* Delete whichever is not applicable. .
Form No.15CC
(See rule 37BB)
Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)
1. Name and address of the authorised dealer: ……………………………………………….
2. Permanent Account Number: ………………………………………………………………
3. Details of remittances made:
Sl. No.
Name of the remitter
PAN of the remitter
Name of the remittee
PAN of the remittee, if available
Amount of remittance
Date of remittance
Country to which remittance is made
Purpose Code as per RBI
Verification
I ………………………..(full name in block letters), son/daughter of ………………. solemnly declare that to the best of my knowledge and belief, the information given above are correct and complete.
Place ………… Signature …….……………………………………….
Date …………. Name and Designation ……………………………”.
[Notification No. 93/2015, F.No.133/41/2015-TPL]
(PITAMBAR DAS)
DIRECTOR (TAX POLICY AND LEGISLATION)
Note.— The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended vide notification number S.O.3357 (E), dated the 11th December,2015 .

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Software Development Software Programming Software Engineering Custom Software Development Requirement Based Software Development Software Solutions Software Serv

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions