INSIGHTS

Introduction : Buying immovable property from a foreign non-resident seller means more than looking up titles, negotiating purchase prices and registering the sale deed. There can be issues of tax deducted at source (TDS), in view of the applicability of withholding tax by virtue of the rules of payments made to non-residents in India. For the individual buying a residential flat from NRI, prior compliance can be as involved as taking TAN (Tax Deduction and Collection Account

Introduction : Cloud computing has fundamentally transformed the manner in which businesses procure computing resources. Instead of purchasing and maintaining physical servers, enterprises increasingly subscribe to Infrastructure-as-a-Service (IaaS), Platform-as-a-Service (PaaS), managed hosting, colocation facilities, and other cloud-based solutions offered by multinational service providers. While these arrangements improve operational efficiency and scalability, they simul