Practical direct tax advisory services for companies, foreign entities, HNIs and families. We cover corporate tax planning, returns, advance tax, TDS, Form 15CA/15CB and Form 10F, assessments and appeals, so you meet every deadline and manage tax risk with confidence.
India's direct tax laws change frequently to reflect economic and policy priorities, and they place extra conditions on both domestic and cross-border transactions. Managing the tax function well, and on time, is a real challenge for most businesses.
The Income-tax Act, 2025 has replaced the Income-tax Act, 1961 from 1 April 2026. Filings and assessments for earlier years continue under the old law, while the new law introduces the concept of a single “tax year” and renumbers many sections and forms. Businesses now need to work across both regimes during the transition.
AAPT & Associates advises on all direct tax matters. We help with tax-efficient structuring, timely compliance, identification and evaluation of tax risks, and effective controls, working closely with your team so the results are practical and productive.
Foreign companies, entities and individuals working with Indian businesses are subject to withholding tax on many payments. A tax treaty may allow a lower rate, or no tax at all, but only if the right documents are in place.
The tax to be withheld depends on the nature of the income, the rate under Indian tax law, and the rate under the Double Taxation Avoidance Agreement (DTAA) between India and the payee's country of residence. To claim treaty benefits, the non-resident must provide a Tax Residency Certificate from its home country, accompanied by Form 10F filed online on the Indian income tax portal. Indian payers will usually insist on both before remitting payment.
Most non-residents claiming treaty benefits need to report that income in India and therefore hold a PAN. The login created on the income tax portal for their return can also be used to file Form 10F.
Non-residents who are not required to obtain a PAN, or have not yet obtained one, can file Form 10F on the same portal without creating a full login, using basic details and supporting documents.
Our team has helped many foreign individuals and entities obtain TRCs and file Form 10F, so their Indian customers can apply the correct treaty rate. We also advise on permanent establishment risk, which can affect whether treaty benefits are available.
| Compliance | Typical due date |
|---|---|
| Advance tax instalments | 15 June, 15 September, 15 December and 15 March |
| TDS deposit | 7th of the following month (30 April for March) |
| Quarterly TDS returns | 31 July, 31 October, 31 January and 31 May |
| Tax audit report | 30 September |
| Corporate income tax return | 31 October (30 November where transfer pricing applies) |
| Return for non-audit cases | 31 July |
Dates are indicative and may change by notification or under the Income-tax Act, 2025. We maintain a client-specific compliance calendar and send reminders in advance.
We review your structure, transactions, past filings and open tax matters.
We identify risks, missed benefits and compliance gaps across corporate tax and TDS.
We recommend tax-efficient positions and structures, backed by written opinions where needed.
We handle advance tax, TDS, returns, certificates and Form 10F to a fixed calendar.
We manage notices, assessments and appeals, and follow up on refunds.
We review annually for law changes, including the move to the new Income-tax Act.
Share your situation with our direct tax team. We will review it and suggest the right next steps, at no cost and with no obligation.
Book a Free Direct Tax ConsultationTell us what you need help with. We usually respond within one business day.
