Corporate Tax Research Across Every Relevant Act
Research transfer pricing, DTAA provisions, TDS on cross-border payments, MAT/AMT computations, and Companies Act compliance. Citations span the IT Act, DTAA treaties, and CBDT rulings in a single search.
The Problem
Corporate tax advisory requires simultaneous cross-referencing across multiple acts, treaties, and regulatory frameworks. A single cross-border payment triggers questions under the IT Act (Section 195 TDS), the applicable DTAA (PE threshold, beneficial ownership, MFN clause), transfer pricing rules (Section 92-92F, arm's length methods), and the Companies Act (related party disclosure). CAs working on corporate mandates spend more time navigating between sources than analyzing the actual tax position.
How TaxMarg Helps
Transfer Pricing & Arm's Length
Research arm's length pricing methods (CUP, RPM, CPM, TNMM, PSM) under Sections 92C-92CA, safe harbour rules under Section 92CB, APA provisions, and the latest CBDT transfer pricing instructions. All with specific rule references and applicable thresholds for the current assessment year.
DTAA & Cross-Border Taxation
Search across India's 90+ Double Taxation Avoidance Agreements. Get the withholding tax rate for royalties or FTS under a specific treaty, check PE constitution thresholds, apply the MFN clause where available, and verify TRC requirements under Section 90(4), all in one query.
MAT, AMT & Concessional Regime
Compute Minimum Alternate Tax under Section 115JB (including the book profit adjustments schedule), compare with the concessional 22%/15% rates under Section 115BAA/115BAB, and analyze the irrevocability conditions, MAT credit forfeiture implications, and whether the company qualifies for the manufacturing incentive rate.