Our collection of resources based on what we have learned on the ground
Resources
infographic
Indian Tax Deductions at Source 2012-13
- January 2013
- Free Access
The table shows the nature of payment and cut-off amount for tax deductions in India
Q&A
What is withholding tax in India?
- January 2013
- Free Access
Withholding tax is one that is applied when the income is paid to outside India, which is also applicable if the payment is made to non-residents. When an income is paid out of India, the person responsible for payments to non-resident should deduct ...
Q&A
What is the relationship between Indian personal income taxation and residential...
- January 2013
- Members Access
Indian personal taxation functions on two premises: income source and residential status. Residential statuses include: resident and ordinarily resident, resident but not ordinary resident or non-resident. An individual is said to be resident in Ind...
Q&A
How does personal income tax operate in India?
- January 2013
- Free Access
In India, employers are obliged to withhold personal income taxes from the salary income payable to employees and deposit these funds with the Indian revenue authorities as taxes, given that the services are rendered in India, irrespective of the loc...
Q&A
What is a Permanent Account Number in India?
- January 2013
- Free Access
Permanent Account Number (PAN) is a 10-digit alphanumeric code, printed on an identification card, for the Income Tax Department. Companies in India are required to obtain a PAN during the establishment process in order to file an income tax return, ...
Q&A
How is salary defined in Indian tax law?
- January 2013
- Free Access
Salary is defined by Income Tax Act to include: Wages Pensions and annuities Gratuities Advance of salary Any fee, commission, perquisites, or profits in lieu of or in addition to salary or wages Any encashment of leave salary Any amount of ...
Q&A
How will tax deductions affect enterprises in India?
- January 2013
- Free Access
All entities in India – including foreign representative offices and Indian setups, such as wholly-owned subsidiaries – are required to make tax deductions at source on employees’ salaries on behalf of the Income Tax Department. &n...
Q&A
How does tax deduction operate in India?
- January 2013
- Free Access
A tax deduction is a changeable amount that can be subtracted, or deducted, from an assessee’s gross income, lowering the amount of tax paid. All entities in India (including foreign representative offices and Indian setups like wholly owned su...
podcast
Tax Implications of Permanent Establishment Status in China presented by Sabrina...
- December 2012
- Free Access
Sarina Zhang, National Tax at Dezan Shira & Associates, discusses permanent establishment’s (PE) importance for companies sending employees to China for short term business trips.
magazine
Der große Steuervergleich für Asien
- December 2012
- Members Access
In einem zunehmend vernetzten Asien blicken viele ausländische Investoren über China hinaus und nutzen ihre Erfahrungen in China, um das Investitionsumfeld in Ländern wie Indien und Vietnam zu verstehen.
magazine
La Guida fiscale per l’Asia
- December 2012
- Members Access
In unâAsia sempre più interconnessa, molti investitori stranieri stanno puntando oltre la Cina, facendo tesoro della loro esperienza nel regno di mezzo, per comprendere le possibilità di investimento in paesi come India e Vietnam.
Q&A
What are the personal income tax (PIT) finalization documents in Vietnam?
- December 2012
- Free Access
The Personal Income Tax (PIT) finalizing document would include the following items: PIT Finalization Statement The list of taxable income and tax deducted from salaries and wages of the resident individual who is engaged in an employment contrac...
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