Taxation Archives - Page 2 of 2 - N Pahilwani & Associates

05 Mar 26

Taxation of Foreign Companies in India: Income Tax and Compliance Framework

Taxation of Foreign Companies in India: Income Tax and Compliance Framework Introduction and Definition of Foreign Company under Income-tax Act India has become a major destination for multinational corporations, foreign investors, and global institutions establishing operations, branch offices, and project presence. Companies planning market entry must first understand the process…

Slump Sale CA Certification Under Income Tax Act Section 50B, Rule 6H and Form 3CEA

29 Jan 26

CA Certification in Slump Sale under Income-tax Act – Section 50B, Rule 6H & Form 3CEA Explained

CA Certification in Slump Sale under Income-tax Act – Section 50B, Rule 6H & Form 3CEA Explained Introduction – Why Slump Sale Needs Special Compliance A slump sale represents a complete transfer of an undertaking or business division for a lump-sum consideration, without assigning individual values to assets and liabilities.…

07 Aug 25

Transfer of Unquoted Equity Shares: Stamp Duty Implications

Stamp Duty on Transfer of Shares: Implications for Unquoted Equity Shares Stamp duty on transfer of shares is an important compliance requirement that applies when unquoted equity shares are transferred through Form SH-4. While valuation and income-tax implications often receive significant attention, inadequate stamp duty compliance can invalidate the transfer,…

04 Aug 25

Transfer of Unquoted Equity Shares: Companies Act Perspective, Process & Requirements

Transfer of Unquoted Equity Shares: Companies Act Perspective, Process & Requirements The transfer of unquoted equity shares – those not listed on a recognized stock exchange, is a common occurrence in private companies, whether due to exits, fundraising, or internal restructuring. However, such transfers are governed not just by mutual…

01 Aug 25

Transfer of Unquoted Equity Shares: FEMA Perspective, Process & Requirements

Transfer of Unquoted Equity Shares: FEMA Perspective, Process & Requirements With India becoming a preferred investment destination, startups and private companies frequently deal with the transfer of unquoted equity shares between residents and non-residents. These transactions are not just corporate matters but are governed by the Foreign Exchange Management Act…

29 Jul 25

Tax on Transfer of Unquoted Equity Shares

Tax on Transfer of Unquoted Equity Shares The transfer of unquoted equity shares – those not listed on any recognized stock exchange – often occurs during internal restructuring, stake sales, succession planning, or startup exits. However, what many overlook is that such transfers have significant income tax implications for both…

24 Jul 25

Valuation of Transfer of Unquoted Equity Shares under Income Tax

Valuation of Transfer of Unquoted Equity Shares under Income Tax Act In an era where corporate structuring and succession planning often involve the transfer or issue of equity shares, the valuation of unquoted equity shares under the Income Tax Act becomes a key compliance consideration. Unquoted shares – those not…