India Tax Treaty

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United States-India Tax Treaty

India International Tax Compliance Rules

Quick Summary.  Situated in South East Asia, India is the second most populous country in the world.  India is comprised of 28 states and eight union territories.  A democratic republic founded by the constitution of India, its seat of government is located in New Delhi.

India taxes resident companies on worldwide income; non-resident companies are tax on Indian-sourced income. The Taxation Laws (Amendment) Act 2019 provide for beneficial, lowered rates with respect to certain newly established domestic manufacturing companies.  In addition, India imposes a Minimum Alternative Tax (MAT).

Recent tax reforms include The Finance Act of 2020, which abolished the levy of the dividend distribution tax (DDT) effective April 1, 2020.  The recently-enacted Direct Tax Vivad se Vishwas Act, 2020 (Scheme) provides a program for settling direct tax litigation.  Moreover, the scope of the equalization levy was extended by the Finance Act, 2020 to e-commerce related providers.

U.S.-India Tax Treaty.


Common Legal Entities.  

Tax Authorities. 

Tax Treaties. 

Corporate Income Tax Rate.  

Individual Tax Rate. 

Corporate and Individual Capital Gains Tax Rate. 


Withholding Tax.




Transfer Pricing. 

CFC Rules. 


Inheritance/estate tax. 


Tax Treaty Network – International Tax Attorneys

Our international tax expertise allows us to guide clients through tax planning and compliance so that they can focus on what matters most. At Freeman Law, our clients are engaged in an interconnected business environment that spans across the globe.  From supply chains to markets, cross-country taxation impacts every global business.

Do you have questions about India’s Tax Treaties? Schedule a consultation with one of Freeman Laws International Tax Experts Today!