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Key Government Policy Announcements of Budget 2021

Health and Well-being New ‘Prime Minister Atma Nirbhar Swasth Bharat’ scheme with an outlay of INR 64,180 crore over next six years to develop primary, secondary, and tertiary health care systems Intensified strategy to improve nutritional outcomes across 112 aspirational districts under Mission Poshan 2.0 Jaljeevan mission for universal supply…
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Background of Equalisation Levy

Equalisation levy is an unilateral measure to tax some digital activities. It was introduced in Finance Act 2016 with the intention of taxing the digital transactions i.e. the income accruing to foreign e-commerce companies from India. To tackle taxation issues in transaction conducted in cyber space, equalisation levy has been…
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Complete Guide to Transfer Pricing Documentation in India

Imagine a business world without documentation – no invoice for purchases, no statements from banks, no agreements, no records,in short, a complete mess? There are television series which depict such situations and even the directors couldn’t imagine a less horrifying world. Trade and commerce thrive on documentation and records. No…
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Transfer Pricing – What are Associated Enterprises?

by the Tax Authorities. Thus, transfer pricing is crucial for your business, as proceeding without having an International Transfer Pricing is important as it serves two main purposes – 1) Understanding the internal Profitability and Costing of all Units of the same Organisation 2) Compliance with extensive reporting requirements placed…
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