Global Tech Employees
Explore expert insights, transition guides, and compliance checklists.
Capital Gains on US Fractional Shares for Indians: Income-tax Act, 2025 Guide
A detailed guide for tech employees on calculating capital gains on fractional US shares under India's new Income-tax Act, 2025. Understand the changes from the 1961 Act.
US Stock Tax in India 2026: A Guide to Claiming Foreign Tax Credit
A professional guide for tech employees on managing the 25% US withholding tax on stocks and dividends for TY 2026. Learn to claim FTC using Form 67 and report foreign assets.
Tax on Foreign Stocks (NYSE/NASDAQ) for Indians: The Definitive 2025-26 Guide
Complete tax guide for tech employees on ESOP/RSU of foreign stocks. Learn about LTCG at 20%, Schedule FA reporting, and why Section 112A does not apply.
CRS Reporting Mismatches 2026: A Guide for Tech Employees
Detailed compliance guide for global tech employees on correcting CRS reporting mismatches for foreign assets (RSUs, ESOPs) under the new Income-tax Act, 2025.
RSU Tax Changes: 1961 Act vs New Income-tax Act, 2025 Guide
A professional compliance guide for global tech employees on RSU taxation changes from the Income Tax Act 1961 to the new Income-tax Act, 2025. Covers vesting, sale, and Schedule FA.
Income-tax Act, 2025: ₹10 Lakh Penalty on Unsold ESOPs Explained
A professional compliance guide for tech employees on the new ₹10 Lakh Black Money Act penalty for unsold or unreported foreign ESOPs/RSUs under the Income-tax Act, 2025.
Black Money Act: ₹10 Lakh Penalty Risk for Unreported RSUs
A detailed compliance guide for tech employees on the Black Money Act, 2015. Understand the ₹10 lakh penalty for not reporting foreign RSUs and assets in Schedule FA.
Foreign Tax Credit (Form 67) Guide for Tech Employees: IT Act 2025 Changes
A detailed compliance guide for global tech employees on navigating Foreign Tax Credit (FTC) for ESOPs/RSUs under the new Income-tax Act, 2025, transitioning from the 1961 Act.
FATCA/CRS Notices for Tech Employees: A Guide to Foreign Asset Reporting
Expert compliance guide for global tech employees on handling FATCA/CRS notices, reporting RSUs/ESOPs in Schedule FA, and avoiding penalties under the IT Act.
US Stock Withholding Tax 2026: A Guide to Claiming FTC Under New Tax Code
A professional guide for global tech employees on how to claim Foreign Tax Credit (FTC) for the 25% withholding tax on US stocks under India's new Income-tax Act, 2025.
Section 111A & Foreign Stocks: 2026 Tax Guide for Tech Employees
In-depth analysis of why Section 111A concessional rates don't apply to foreign stocks for Indian tech employees. A complete compliance guide for RSUs, Schedule FA, and the new Income-tax Act, 2025.
RSU Taxation: Guide to 1961 Act vs New Income-tax Act, 2025
A professional guide for tech employees on RSU taxation, comparing the Income Tax Act 1961 with the Income-tax Act, 2025. Covers vesting, capital gains, and Schedule FA.
Capital Loss on Foreign Stocks: New Set-Off Rules in Income-tax Act, 2025
A complete compliance guide for tech employees on setting off capital losses from foreign equities (RSUs, ESOPs) under the new Income-tax Act, 2025 vs the 1961 Act.
RSUs Taxed Twice? A CA's Guide to the Income-tax Act, 2025
Are RSUs taxed twice in India? Our expert CA breaks down the rules under the Income Tax Act 1961 vs. the new Income-tax Act, 2025 for tech employees with foreign stocks.
US Stock Taxation for Indian Tech Employees: Income-tax Act, 2025 & DTAA Guide
A detailed compliance guide on the Income-tax Act, 2025 for Indian tech employees with US stocks, RSUs, and ESOPs. Understand Schedule FA, DTAA relief, and new tax rules.
ITR-2 vs ITR-3 for Foreign ESOPs: Tax Guide 2026
A definitive guide for tech employees on choosing between ITR-2 and ITR-3 for foreign ESOPs/RSUs in Tax Year 2026. Learn about capital gains, Schedule FA, and avoiding penalties.
CRS Mismatch Notice for Foreign Assets? A 2026 Guide for Tech Employees
Received a tax email on foreign assets like RSUs/ESOPs? Our guide explains CRS reporting mismatches under the new Income-tax Act, 2025 and how to comply.
ITR-2 Filing Guide: Schedule FA vs AL for US Tech Employees in India
A definitive guide for US tech employees on filing ITR-2 in India. Understand the critical differences between Schedule FA and Schedule AL, RSU/ESOP reporting, and avoiding penalties.
Withholding Tax on US Stocks: Claiming FTC in Tax Year 2026
A detailed guide for tech employees on claiming Foreign Tax Credit (FTC) for the 25% withholding tax on US stocks under the new Income-tax Act, 2025. Learn about Schedule FA, Form 67, and DTAA rules.
Income-tax Act, 2025: ₹10 Lakh Penalty on Unsold ESOPs Explained
A professional compliance guide for tech employees on the hypothetical Income-tax Act, 2025, analyzing the new ₹10 Lakh Black Money Act penalty for unsold ESOPs & RSUs.
Foreign Dividend Tax Guide 2026: New Income-tax Act, 2025 Rules for Tech Employees
A detailed guide on the new Income-tax Act, 2025 for Indian tech employees. Understand the tax on foreign dividends, Schedule OS & FA reporting for RSUs, and FTC.
FATCA & CRS Under Income-tax Act, 2025: A Guide for Tech Employees
A professional compliance guide on the transition from the Income Tax Act 1961 to the Income-tax Act, 2025, focusing on FATCA/CRS data integration and its impact on RSUs & ESOPs for global tech employees.
Form 67 & FTC Under New Tax Code 2025: A Guide for Tech Employees
A detailed compliance guide for global tech employees on filing Form 67 and claiming Foreign Tax Credit (FTC) under the new Income-tax Act, 2025, covering RSUs, ESOPs, and Schedule FA.
ITR-1 Blocked for Foreign Assets: A Guide to the Income-tax Act, 2025
Complete compliance guide for tech employees on the new Income-tax Act, 2025. Understand why ITR-1 is prohibited for foreign asset holders (ESOPs/RSUs) and how to file ITR-2 with Schedule FA.
RSU Taxation Guide: 1961 Act vs. Income-tax Act, 2025
A professional compliance guide for tech employees on RSU taxation, comparing the Income Tax Act 1961 with the new Income-tax Act, 2025. Learn about vesting tax, capital gains, and Schedule FA reporting.
Foreign Brokerage Account Reporting: A 2025-26 Guide for Tech Employees
Expert guide on India's mandatory foreign asset reporting for tech employees. Learn how to disclose RSUs, ESOPs, and foreign accounts under Schedule FA to avoid a ₹10 lakh penalty.
CRS Email Mismatch: A Guide for Tech Employees Under the 2025 Tax Act
Received a tax notice for a CRS email mismatch? This guide explains the impact on tech employees with RSUs and foreign assets under the new 2025 tax code.
Foreign Brokerage Account Reporting: A Guide to the New Tax Rules (2025)
A professional compliance guide for tech employees on the changes in foreign asset reporting from the Income Tax Act 1961 to the Income-tax Act, 2025.
DRIP & Schedule FA Reporting: 2026 Compliance Guide for Tech Employees
A detailed tax guide for global tech employees on reporting Dividend Reinvestment Plans (DRIPs) in Schedule FA for 2026. Avoid ₹10 lakh penalty under the Black Money Act.
ESPP Discount Taxation: A Guide to the New Income-tax Act, 2025
A professional compliance guide for global tech employees on how the new Income-tax Act, 2025 impacts the taxation of the 15% discount on ESPPs, including perquisite rules and foreign asset reporting.
ESOP Tax Guide: Schedule FA Reporting Under Income-tax Act, 2025
A detailed compliance guide for tech employees on reporting ESOPs & RSUs in Schedule FA under the new Income-tax Act, 2025. Understand changes from the 1961 Act.
Schedule TR vs FSI: Guide to ITR-2 for US Stocks Under Income-tax Act, 2025
A professional compliance guide for tech employees on filing ITR-2 for US stocks (RSUs/ESOPs) under the new Income-tax Act, 2025, detailing changes to Schedule TR, FSI, and FA.
US Stock Tax in India 2026: A Guide to the New Income-tax Act, 2025
Expert CA guide on the Income-tax Act, 2025 for tech employees. Understand new rules for RSUs, ESOPs, Schedule FA, and DTAA relief on US stocks.
Income-tax Act, 2025: Does It Forgive Old Schedule FA Errors?
A professional guide for tech employees on the new Income-tax Act, 2025 and the proposed 2026 amnesty scheme for past foreign asset (Schedule FA) omissions. Learn about penalties and compliance.
Black Money Act Notice for Missing Schedule FA? A 2026 Guide
Received a show-cause notice under the Black Money Act for failing to report foreign assets in Schedule FA? This expert guide covers penalties, response strategy, and a compliance checklist for tech employees.
ITR-1 Banned for Foreign Asset Holders Under New 2025 Tax Code
A detailed guide for tech employees with RSUs/ESOPs on why they cannot use ITR-1 under the Income-tax Act, 2025. Understand Schedule FA, penalties, and ITR-2/3 rules.
Income-tax Act, 2025: Foreign Asset Penalty to Exceed ₹10 Lakh for Tech Employees?
Expert analysis of the Income-tax Act, 2025. Understand the new rules for reporting RSUs, ESOPs, and foreign assets and how penalties may rise.
New Tax Act 2025: Missed Form 67 Deadline Means Double Taxation
Guide for tech employees on the Income-tax Act, 2025. Failure to file Form 67 on time will lead to a complete denial of Foreign Tax Credit (FTC) and double taxation on your RSUs and global income.
Income-tax Act, 2025: Foreign Brokerage Account Reporting Changes for Global Tech Employees
Navigate the Income-tax Act, 2025's impact on foreign brokerage account reporting. Our guide details new limits, compliance for ESOPs, RSUs & global investments.
Income-tax Act, 2025: 12.5% LTCG for Unlisted Foreign Securities Explained
Understand the new Income-tax Act, 2025 amendments impacting global tech employees. Learn about the proposed 12.5% LTCG rule for unlisted foreign securities and compliance.
Sections most relevant to Global Tech Employees
Direct Income-tax Act 2025 mapping for the sections referenced across these guides.
Scope of Total Income
→ ITA 2025: Sec 5
Residence in India
→ ITA 2025: Sec 6
Income deemed to accrue or arise in India
→ ITA 2025: Sec 9
TDS on Salary
→ ITA 2025: Sec 202
Agreement with foreign countries or specified territories (DTAA)
→ ITA 2025: Sec 170
Deduction for LIC, PPF, EPF (Under Old Tax Regime)
→ ITA 2025: Sec 123