India Tax Return Mandatory — Even if WHT Paid | KPMG | CA

India Tax Return Mandatory — Even if WHT Paid

India Tax Return Mandatory — Even if WHT Paid

Global Tax Adviser, October 20, 2015. Alex Feness, GTA, International Tax, A reminder that foreign companies earning income from India which is subject to withholding tax may need to file an Indian income tax return for the Financial Year 2014-15 even if they have discharged their tax liability by paying Indian withholding tax. This is because the Indian tax authorities have made it mandatory for foreign companies to file an Indian tax return where treaty benefits are claimed. Non-residents who have not yet complied have been receiving letters from Indian Revenue seeking reasons for non-compliance and warnings of strict penalties.


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Though the September 30, 2015 filing deadline for those taxpayers who are not subject to transfer pricing compliance has passed, those who are subject to transfer pricing compliance have until November 30, 2015 to file their India tax return.  

For more information, contact your KPMG adviser. 


Information is current to October 20, 2015. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500

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