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Learn what constitutes a Permanent Establishment under Section 173(c) of the Income Tax Act 2025, how PE affects non-resident taxation, banking PE rules under Section 9(5)(b), and the fund manager exception under Section 9(12).
Understand who is a representative assessee and agent of a non-resident under Sections 304 and 306 of the Income Tax Act 2025, their liability, and the broker protection under Section 306(2).
Understand how Double Taxation Avoidance Agreements work under Section 159 of the Income Tax Act 2025, how to claim DTAA benefits using Form No. 41, and how GAAR overrides treaty protection.
Complete guide to NRI special tax provisions under Sections 212 to 217 of the Income Tax Act 2025. Covers investment income rates, capital gains rollover exemption, ITR exemption, and opt-out option.
Learn how TDS on non-resident payments works under Section 393(2) of the Income Tax Act 2025 (equivalent to Section 195 of the 1961 Act), lower deduction certificates, and asset recovery provisions.
Know the exact tax rates for non-residents, NRIs, FIIs, offshore funds, and sportsmen under Sections 207 to 217 of the Income Tax Act 2025 with corresponding 1961 Act references.
Section 9 of the Income Tax Act 2025 deems certain incomes to arise in India even when paid abroad. Learn about business connection, SEP, indirect transfer, royalty, FTS, and interest with clear examples.
Learn what income is taxable for non-residents in India under Section 5 of the Income Tax Act 2025. Understand the difference in scope between residents, RNOR, and non-residents with clear examples.
Understand how residential status is determined under Section 6 of the Income Tax Act 2025. Learn who is a resident, RNOR, and non-resident with real examples and 1961 Act references.
Sun Pharma paid $355 million upfront for Checkpoint Therapeutics, acquiring UNLOXCYT, the first and only FDA-approved PD-L1 inhibitor for advanced skin cancer. A complete, fact-checked account of the deal, the science, the strategy, and what Dilip Shanghvi is building.
A complete case study of the Gensol Engineering collapse: from its 2012 founding and 2019 BSE listing, to SEBI's April 15, 2025 interim order finding Rs 262 crore diverted from EV loans, the NCLT Ahmedabad admission on June 13, 2025, the July 30 SEBI confirmatory order, and the BluSmart collapse. Covers SEBI, NCLT, MCA, and RBI actions simultaneously.
On January 27, 2026, India and the EU concluded the world's largest FTA. 70.4% of EU tariff lines go to zero immediately, covering 90.7% of India's export value. Full breakdown: what textiles, leather, pharma, chemicals, IT services, and steel exporters gain, what CBAM means for steel and aluminium, India's concessions, and when this deal actually comes into force.
A case study of Vodafone Idea Limited (Vi). Covers the Idea Cellular founding in 1995, Vodafone's entry via Hutch in 2007, the August 2018 merger, the Supreme Court's October 2019 AGR verdict, the government's equity conversion to 48.99%, the AGR dues reduction to Rs 64,046 crore in April 2026, and Q4 FY2026 results showing ARPU of Rs 190 and the first positive subscriber additions since the crisis began.
A complete analysis of the Jaiprakash Associates (JAL) insolvency: from the Jaypee Group's 1979 founding, Rs 75,000 crore debt accumulation, RBI's 2017 defaulter list, the June 2024 CIRP admission, 28 expressions of interest, 6 bidders, the Adani vs Vedanta battle, NCLT approval of the Rs 14,535 crore plan on March 17, 2026, NCLAT dismissal of Vedanta's challenge on May 4, 2026, and Adani's first Rs 6,000 crore tranche paid on May 23, 2026.
Tata Capital's Rs 15,512 crore IPO, the largest public issue of 2025, listed flat at Rs 330 on October 13, 2025. Full case study: RBI upper-layer NBFC mandate, DRHP details, price band Rs 310-326, subscription 1.01x overall, QIB 3.42x, Day 1 performance, share price journey to Rs 326 as of June 2026, FY25 financials, loan book Rs 2.21 lakh crore, and what the stock means for long-term investors.
