Manoj Pahwa & Associates

Rohini, Delhi

The definition of expatriate in the transient sense is to withdraw from residence in or allegiance to one's native country.By changing residence you change your taxation status in your native country. We specialize in providing Expatriate Taxation Services in India and senior executives of medium and large companies through tax efficient structuring of pay packages, assistance in compliance under tax laws and representation before tax authorities. Further to benefit the clients with the best of the Taxation of Foreign Expatriates, we have appointed team of experts having profound knowledge of every aspect of the concerned service. Additionally, Taxation of Expatriates is available at the most nominal prices.

International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries or the international aspects of an individual country's tax laws as the case may be. We provide following services in this respect:

• Advance Ruling
• Double Taxation Avoidance Agreements (DTAA)
• Treaty Comparison
• Transfer Pricing
• TDS rates under DTAA
• Tax rates as per Income tax Act vis-à-vis tax treaties
• Relevant provision for Non resident

Tax planning refers to financial planning for tax efficiency. It aims to reduce one’s tax liabilities and optimally utilize tax exemptions, tax rebates, and benefits as much as possible. Tax planning includes making financial and business decisions to minimise the incidence of tax. This helps you legitimately avail the maximum benefit by using all beneficial provisions under tax laws. There is a lot of tax saving options available in India for taxpayers.

Types of Tax Planning:

1. Short and Long-range Tax Planning

2. Permissive Tax Planning

3. Purposive Tax Planning

Manoj Pahwa & Associates (Chartered Accountants) have experience and expertise to help you with tax planning. Tax planning for business and individual .We give accurate and reliable information to our clients in respect of taxation planning. We help our clients with our tax-saving strategies and ensure that you receive maximum tax deductions. With our specialists’ team, you will save your money and time efficiently.

We enable clients to outsource their non-core functions, thereby enabling them to focus their resources on their core processes. Efficient and timely delivery ensures a seamless integration with the client's workflow;

Comprehensive book keeping services for medium size organizations

• Complete payroll management services
• Reconciliation with vendors and customers
• Business Process Outsourcing
• Knowledge Process Outsourcing
• Payroll Processing
• Accounts Processing
• Compliance : Direct & Indirect Taxes and Legal

Our management accounting service saves businesses time by having the time-consuming preparation of key management information handled by qualified and experienced advisors with the support of up-to-date accounting packages. All reports include a detailed explanation and analysis, which allows for informed decision-making. The service can also save costs by allowing businesses to avoid employing in-house management accounting staff. We also provide advice with respect to corporate finance and related matters, which can enhance the progress of your business.

We have skilled team of tax practitioners, economists and financial analysts who are masters in their fields. They focus on reducing threats and increasing opportunities to enhance corporate performance through proactive transfer pricing planning. The integration of tax and economics is one of the most important attributes of our transfer pricing capabilities. This unified approach enables us to develop and implement transfer pricing methodologies that are analytically sound, flexible to deal with "real world" situations and fully compliant with the transfer pricing regulations. Further, this approach also ensures a creative and dynamic tax planning process for our clients.

As part of our transfer pricing service, we offer advice and assistance in the following areas :

• Transfer Pricing Planning  : Our team helps in evaluation of alternative business structures from a transfer pricing planning perspective in order to optimize allocation of revenues between group entities.
• Compliance and Documentation : We provide assistance in various aspects of transfer pricing documentation preparation and compliance. A transfer pricing study prepared and supported by sound technical positions significantly reduces the risk of a possible tax contingency.
• Controversy Resolution : As revenue authorities become more aggressive in applying transfer pricing regulations, disputes are likely to arise. MPA. provides a range of services such as transfer pricing audit management and assistance in handling competent authority negotiations.
• Managing Risk : MRC assists companies in preparing a defence against possible future inquiries from revenue authorities by assessing the current transfer pricing policies. The potential risks can then be evaluated and if required, appropriate corrective actions can be implemented. Our global controversy solutions and resources enable our clients to confidently address this dynamic issue with confidence.
• Integrated Tax Planning : MRC specialises in solutions that provide international businesses with an opportunity to comprehensively assess tax position and drive benefits upwards through the company structure. We combine planning, coordination and execution of tax strategies in order to devise flexible solutions that effectively address business changes. Transfer pricing rules under Indian income-tax law require that income from international transactions between associated enterprises be computed at an arm length price. GlobalTransfer Pricing compliance has become all the more relevant after a Supreme Court ruling in a case involving investment bank Morgan Stanley (2007).  We are one of the authentic providers of Transfer Pricing Services based in India. Our professionals assist clients in understanding the transactions that are subject to the International Transfer Pricing regulations and analyzing potential pricing methodologies.

Manoj Pahwa & Associates (Chartered Accountants) is one of the reliable taxation consultancies that provide authentic Taxation Consultancy Services in India. We specialize in individual taxation matters for expatriates in India and senior executives of medium and large companies through tax efficient structuring of pay packages, assistance in compliance under tax laws and representation before tax authorities. We offer end-to-end solutions for the following Taxation Services We offer the most reliable Taxation Services, Tax Planning Services etc. at the most competitive price.

Income TaxIn today's world corporate as well as individuals are required to comply with a number of income tax compliances, which require expert knowledge and are mostly time-bound and technical in nature. Moreover, most of the income tax compliances nowadays are required to be completed online and require specialized knowledge. We provide Time-bound and quality services to our clients. Our span of Income Tax services covers all aspects of Indian Income Tax Laws. Our services help our clients to operate efficiently and meet out their tax liability.

• Tax Management and Advisory Services
• Calculation of Advance Taxes
• Filing of Returns of Income Tax, Wealth Tax, Tax Deducted at Source (TDS)
• Representation before Tax Authorities for Assessment, Appeals, Search & Seizure Cases
• Employee Tax Management and Salary Structure Designing Services
• International Taxation & Transfer Pricing

In Transfer Pricing Audit (TPA) we examine the pricing of transactions between related two or more associates. By applying and documenting various test methods, it is determined whether the transactions are conducted under market conditions and survive the scrutiny of the IRS and other tax authorities.

Section 92E of Income Tax Act, 1961 is applicable on the TPA. The TPA is applicable on every person who has entered into an international transaction and aggregate value of such transactions exceeds Rs. 1 crore and specified domestic transactions exceed INR 20 crore in a financial year. In case the aggregate value of such transactions does not exceed its prescribed limited then it is not mandatory to maintain the aforesaid information and documents