GIFT IFSC Fund Taxation Under the Income-tax Act, 2025

This comprehensive statutory guide explains the taxation of Fund Management Entities (FMEs), Alternative Investment Funds (AIFs) and investors operating from GIFT IFSC under the Income-tax Act, 2025 (as amended by the Finance Act, 2026). It analyses every major tax provision including Section 147, corporate taxation, MAT, pass-through taxation, capital gains, withholding tax, investor taxation and practical structuring considerations.

How to Repatriate Profits from India Without Triggering Tax Scrutiny (Dividend vs Buyback vs Royalty)

Repatriating profits from India involves more than tax planning — it requires precise compliance under FEMA, RBI, and the Income Tax Act. This guide explains how foreign investors can legally transfer profits through dividends, buybacks, or royalties while avoiding regulatory and tax scrutiny.

Taxation of Foreign Investment in India: How FDI Is Taxed Under FEMA, Income Tax, and DTAA

Foreign investment in India involves more than just capital inflow. It brings complex tax and regulatory implications under FEMA, the Income Tax Act, and DTAAs. This guide explains how FDI is structured, taxed, and repatriated — and how investors can stay fully compliant and tax-efficient.