Threshold limit of tax deducted at source (TDS) on dividend income from MFs has been doubled to ₹10,000. Now, there will be zero TDS on div...

Recognizing their role, the Indian government decided to permit FPI investment in InvITs and REITs (referred to as ‘business trusts’) in 20...

The Income Tax department had sent queries to these offshore entities asking why their dividend incomes should not be taxed. Foreign funds,...

Budget tweak could mean 20% tax on interest income from these instruments instead of 5%

In the current system, the TDS being charged for FPIs was higher than the actual tax liability of FPIs. Further, offshore funds had to wait...

In the Union Budget for 2021-22, Finance Minister Nirmala Sitharaman also proposed exempt taxes on dividends on REITs and InvITs, which wil...

What foreign portfolio investors are expecting from Finance Minister Nirmala Sitharaman in Union Budget 2021

As a part of the Taxation and Other Laws Bill tabled in the Parliament, the Government has proposed to introduce a new regime for taxation ...

The government has also proposed tax exemption on the income of category III Alternate Investment Funds in the International Financial Serv...

Till the previous financial year, dividends were taxable in the hands of companies.

Changes were made keeping in mind FPIs that have the option to avail of treaty benefits.

Most of the companies are choosing to levy a TDS of 20-28% on dividends payable to FPIs.

Should the FPIs be taxed as per India’s tax treaties or as per the domestic tax rates?

The onus is on companies to tax dividends of their investors before the pay-out. The question is at what rate should the FPIs be taxed — sh...

Tax experts said FPIs operating as trusts won’t be able to claim treaty benefits.

Tax outgo unchanged, firms need to give more evidence to prove they aren’t post-box entities.

The dividend income for FPIs between FY06 and FY15 grew 16% annually, while the total dividend of the sample rose by 13% during the same pe...