International Tax Stalwart Padamchand Khincha’s Dynamite Pack

About this deal:

Avail Padamchand Khincha’s 1385 minutes of learning worth Rs. 5,650 at an exclusive price of Rs. 4,000.

List of Courses in the deal:

What shall the courses cover?

1. 5 Big Issues Arising from Sterner Residency Rules!:

In this module, Mr. Khincha has exhaustively discussed the fundamental pillars & recent changes vis-à-vis determination of residency status for both, (i) individuals, as well as (ii) corporates. 

In Part I of the Master-Class series, Mr Khincha has exclusively dealt with the determination of residency status w.r.t individual-assessees’, and shall take participants through the complex web of some key terms envisaged under Article 4 of the DTAA [Residence] such as “person”, “resident”, “liable to tax” as also the preamble. In this regard, few of the scenarios/issues that will be discussed in the Master-Class include the following:

1. Whether the amendment would impact the citizens of India who are staying elsewhere in the world?

2. What will be the scope of chargeability of total income of these citizens residing elsewhere?

3. What are the principles to be applied for the purpose of determining the place where income accrues? 

4. Would a person who is regarded as a resident under the new rules, be able to claim the benefits of a Treaty?

5. What would be the other obligations of a person who qualifies as a resident under the new rules? 

In Part II of the module, Mr. Khincha has extensively dealt with residency status related nuances affecting corporates in light of MLI, as also discussed several practical case studies, hypothetical scenarios & brought in some new ideas to the table which you haven't heard from anyone else before!

2. Withholding Obligations & Certification of Payments to Non-Residents:

In this episode, Mr. Khincha has exhaustively elaborated on the law relating to Sec. 195, as also deal with the nuances w.r.t certification & documentation aspects while discharging the said withholding obligations.

The episode has touched upon an array of topics highlighting the law of Sec. 195 which includes the following:

1.   Changes to Domestic Law – including amendments to Sec. 6 & Sec. 9 viz., Significant Economic Presence, Business Connection, Equalization Levy & Other Amendments.

2.   Changes in International Law –
       a. Changes in Treaties due to MLI and,
       b. Insights into few tax treaties which India has entered into, such as the India- China DTAA [which already incorporates the MLI philosophy].
3.   Glimpses into recent circulars issued by CBDT 
4.   Discussion around the recent SC decision in case of PILCOM [TS-219-SC-2020]
5.   Changes to Income- Tax Rules [like Rule 37B & 37 BB]
6.   Certification Aspects – w.r.t what documentation should one obtain, what declaration should one get, checks to be carried out etc.

3. Become the next MLI Mastermind:

A 6-Part Master-Class Series on “MLI Mastermind” with Three Renowned International Tax Experts, Tax Advocate Mukesh Butani (Founder, BMR Legal), Mr. Padamchand Khincha (Chartered Accountant) & Advocate K.K.Chythanya. The Master-Class Series shall thoroughly dissect each and every aspect of MLI. For more details click here.