Taxation Archives - N Pahilwani & Associates

27 May 26

Form 61A (SFT) Reporting for Share Issue Transactions above ₹10 Lakhs under Rule 114E

Form 61A (SFT) Reporting for Share Issue Transactions above ₹10 Lakhs under Rule 114E In recent years, the Income-tax Department has significantly strengthened its data analytics and transaction monitoring framework through the Annual Information Statement (AIS), Statement of Financial Transactions (SFT), and various reporting mechanisms. While many businesses associate SFT…

26 May 26

Valuation of Infrequently Traded Shares under Regulation 165 of SEBI ICDR Regulations

Valuation of Infrequently Traded Shares under Regulation 165 of SEBI ICDR Regulations In the Indian capital market ecosystem, preferential allotments are among the most frequently used mechanisms for raising capital by listed companies. While the pricing framework for frequently traded shares is largely formula-driven under the SEBI ICDR Regulations, 2018,…

Business Transfer in India Legal, Tax and Compliance Checklist

01 May 26

Legal, Regulatory and Tax Checklist for Business Transfer Transactions in India

Legal, Regulatory and Tax Checklist for Business Transfer Transactions in India Why a Business Transfer Checklist Matters In India’s M&A landscape, how a transaction is structured is often as critical as what is being acquired. Business transfer transactions—particularly slump sales—have gained traction as a preferred route for acquiring operating divisions…

Slump Sale under Income-tax Act Meaning and Tax Treatment

30 Apr 26

Slump Sale under Income-tax Act: Meaning, Conditions and Tax Treatment

Slump Sale under Income-tax Act: Meaning, Conditions and Tax Treatment In the landscape of mergers, acquisitions, and corporate restructuring, the choice of transaction structure is often as critical as the transaction itself. Among the various modes available, slump sale has emerged as a preferred route for transferring a business undertaking…

Valuation of Unquoted Shares under Income-tax Act 2025 Rule 57 Guide

15 Apr 26

Valuation of Unquoted Shares under Income-tax Act, 2025: Analysis of Sections 26(2)(j), 72, 92 and Rule 57

Valuation of Unquoted Shares under Income-tax Act, 2025: Analysis of Sections 26(2)(j), 72, 92 and Rule 57 Statutory Framework for Valuation under Income-tax Act, 2025 The Income-tax Act, 2025 introduces a more structured and principle-based framework for valuation, particularly in relation to unquoted shares. Unlike listed securities where market price…

Valuation under Income-tax Act 2025 Sections 513 & 514 Guide

14 Apr 26

Valuation under the Income-tax Act, 2025: Sections 513 & 514, Rules 246–249 and Forms 169 & 170 Explained

Valuation under the Income-tax Act, 2025: Sections 513 & 514, Rules 246–249 and Forms 169 & 170 Explained The Income-tax Act, 2025, read with the Income-tax Rules, 2026, introduces a structured and codified framework for valuation under Indian tax law. Unlike the earlier regime where valuation provisions were scattered across…

Taxation of ESOPs in India Employee and Employer Perspective

07 Apr 26

Taxation of ESOPs in India (Employee + Employer Perspective)

Taxation of ESOPs in India (Employee + Employer Perspective) Employee Stock Option Plans (ESOPs) have become an integral part of modern compensation structures in India, particularly for startups, technology companies, and listed entities. However, despite their strategic advantages, ESOPs bring with them a nuanced ESOP taxation framework that requires careful…

16 Mar 26

TDS on Payments to Non-Residents: Withholding Tax Framework in India

TDS on Payments to Non-Residents: Withholding Tax Framework in India Introduction: Understanding Withholding Tax on Cross-Border Payments With globalization and increasing international trade, Indian businesses regularly engage in cross-border transactions with foreign companies, investors, consultants, and service providers. These payments may include royalties, consultancy fees, interest, dividends, and other types…

TDS on Salary and Resident Payments under Income-tax Act 2025

14 Mar 26

TDS on Salary and Payments to Residents under the New Income-tax Act, 2025: Comprehensive Compliance Guide

TDS on Salary and Payments to Residents under the New Income-tax Act, 2025: Comprehensive Compliance Guide India’s tax administration relies significantly on Tax Deducted at Source (TDS) as a mechanism to ensure timely collection of income tax. Under the New Income-tax Act, 2025, the TDS framework has been reorganized with…

12 Mar 26

TDS Compliance Framework in India: New Returns, Certificates, Due Dates and Consequences

TDS Compliance Framework in India: New Returns, Certificates, Due Dates and Consequences India’s tax administration relies heavily on the Tax Deducted at Source (TDS) system to ensure timely collection of taxes. Over the years, the TDS framework has evolved into a comprehensive compliance mechanism requiring businesses to deduct tax, deposit…

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