India Tax

Deloitte Tohmatsu Tax Co., support clients’ business development in India with our up-to-date knowledge regarding Japanese and Indian tax practice and a wealth of experience in the field.

Indian tax services

• Consultation on tax risk related to investment in India (e.g., taxation of permanent establishment [“PE”])

We identify clients’ tax risk and provide them with advice on solutions from the perspectives of both countries’ tax systems by the most up-to-date knowledge regarding Japanese and Indian tax systems.

• Advice regarding Indian individual income tax for assignees and business travelers to India

Tax issues frequently occur in India concerning international assignees and business travelers to India. We provide advice on the appropriate tax treatment of these assignees and travelers based on Indian tax law and local practice.

• Assistance with the preparation of transfer pricing documentation

Taxpayers are required to strictly comply with Indian transfer pricing tax rules. We assist clients with efficient preparation of high quality and appropriate transfer pricing documentation from business and regulatory perspectives.

• Assistance for the elimination of double taxation

We provide support for eliminating double taxation in cooperation with Deloitte India, such as assistance with the Mutual Agreement Procedures when clients’ Indian subsidiaries receive notices of assessment for transfer pricing purposes.