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India–US cross-border tax

As India–US economic ties continue to grow—driven by IT services, global capability centers, startup investments, and remote work—cross-border taxation has become a major area of interest for professionals, investors, NRIs, and multinational companies. While both countries have well-defined tax laws, the India–US Double Taxation Avoidance Agreement (DTAA) creates a framework to avoid double taxation and allocate taxing rights.

This blog breaks down the latest landscape of India–US cross-border tax rules to help you navigate residency, income sourcing, withholding taxes, reporting requirements, and planning opportunities.

Understanding Tax Residency

Taxation depends heavily on residential status in each country.

INDIA

You are a tax resident in India if you meet physical presence tests (182-day rule, 120-day rule for certain high-income NRIs).

  • Resident & Ordinarily Resident (ROR): Global income taxable in India

  • RNOR/NRI: Only India-sourced income taxable

US

The US taxes individuals based on:

  • Citizenship or Green Card, OR

  • Substantial Presence Test (SPT)—183 days formula

Result: A person working in the US but spending substantial time in India may be resident in both countries, triggering tie-breaker rules under the DTAA.

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End-to-End Global Tax & Cross-Border Compliance

We help businesses navigate multi-country tax laws across India, USA, UK, UAE, Singapore & Europe.

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  • Corporate tax filing (India/US/UK/UAE)
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  • Transfer pricing
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  • Withholding tax and cross-border payments
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  • IRS/FTA/HMRC/ITA representations

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Deliverables

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IBBI Issues Standard Undertaking to Speed Release of ED-Attached Assets under PMLA

Circular No. IBBI/CIRP/87/2025 dated 04.11.2025

The Insolvency and Bankruptcy Board of India (IBBI) has issued an advisory to Insolvency Professionals (IPs) addressing situations where the assets of corporate debtors are attached by the Enforcement Directorate (ED) under the Prevention of Money Laundering Act, 2002 (PMLA).

1. Proactive Action Required from Insolvency Professionals

IBBI has emphasised that IPs must take timely and proactive steps to seek release of such attached assets, as they are critical for running Corporate Insolvency Resolution Processes (CIRP), maximising value, and protecting stakeholder interests.

2. Introduction of Standard Undertaking for Faster Asset Release

To streamline the process, IBBI has introduced a standard undertaking format that IPs must submit along with applications filed before Special Courts.

This undertaking is expected to:

  • Ensure uniformity in submissions
  • Address recurring legal concerns
  • Facilitate faster restitution of assets to the insolvency estate
  • Reduce procedural delays
3. Objective Behind the Advisory

By standardising the approach, IBBI aims to:

  • Improve efficiency in CIRP/Liquidation
  • Prevent loss of asset value due to prolonged attachment
  • Strengthen coordination between insolvency authorities and ED
  • Support smoother resolution and liquidation outcomes
4. Key Takeaway

In cases where ED-attached properties belong to the corporate debtor, IPs must promptly initiate necessary legal steps and include the prescribed undertaking to expedite release of assets for insolvency proceedings.

Click Here To Read The Full Circular

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SC Grants Retirement Benefits to Temporary Employees under Antar Gramin Sadak Nirman Yojana

Case Details: State of Uttar Pradesh v. Dinesh Kumar Sharma [2025] 179 taxmann.com 671 (SC)

Judiciary and Counsel Details
Augustine George Masih & Abhay S. Oka, JJ.
Facts of the Case

In the instant case, the respondents were temporarily appointed to various posts under the Antar Gramin Sadak Nirman Yojana and were governed by the Contributory Provident Fund scheme under the U.P. Cane (Gazetted) Service Rules, 1979, which applied to gazetted officers of the Cane Development Department. No separate rules existed for these temporary appointments. The respondents approached the High Court seeking pension at the same rate as permanent government employees. The High Court held that they were entitled to post-retirement benefits, including pension, treating their service as extending up to the age of 60.

Supreme Court Held

The Supreme Court clarified that employees appointed under the scheme are governed by the same rules as regular government employees, as per the government’s conscious decision. Even though their salaries were managed under the scheme’s finances, they were entitled to retirement benefits. Arguments based on estoppel, acquiescence, or waiver were not applicable, as the respondents had withdrawn funds from the Contributory Provident Fund, and therefore did not benefit the appellants, since the respondents had no other option.

Finally, since the claim concerned a continuing wrong and did not affect third-party rights, the Supreme Court allowed the arrears of pension to be limited to three years prior to the filing of the writ petition or the date of attaining 60 years of age, whichever came earlier. This balanced approach ensured that the respondents received their rightful benefits while considering practical limitations on arrears.

List of Cases Reviewed
List of Cases Referred to
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HC Dismisses Writ as GST Notices Were Served | No Breach of Rights

Case Details: D.R. Hotels (P.) Ltd. vs. Deputy Commissioner [2025] 179 taxmann.com 551 (Allahabad)

Judiciary and Counsel Details
  • Alok Mathur & Arun Kumar Singh Deshwal, JJ.
  • Jameel Ahmad for the Petitioner.
  • Sanjay Sarin, learned counsel for the Respondent.
Facts of the Case

The petitioner challenged ex parte assessment proceedings and consequential bank account freezing orders for the period 2020-21, contending that no statutory notices were served by the jurisdictional officer under CGST Act. The petitioner contended that as a breach of natural justice because it did not receive any communication regarding the assessment or subsequent orders. However, records showed that notices were issued and served in accordance with Section 169 of CGST Act. The matter was placed before the High Court.

High Court Held

The High Court held that the petitioner had been duly communicated by the jurisdictional officer under CGST and no exceptional circumstances, including violation of natural justice, were established. The Court held that, in the absence of any violation of fundamental rights, the writ petition was not maintainable. Accordingly, the petition was dismissed, and the petitioner was directed to seek relief through the statutory appellate remedy under Sections 73, 107, and 169 of the CGST Act and the Uttar Pradesh GST Act.

List of Cases Referred to
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Men’s Cotton Pyjama Sets Classified as Nightwear under HSN 620721 | AAR

Case Details: Link up Textiles (P.) Ltd., In re - [2025] 180 taxmann.com 25 (AAR-TAMILNADU)

Judiciary and Counsel Details

C. Thiyagarajan & B. Suseel Kumar, Member

Facts of the Case

The applicant was a GST-registered exporter, supplied made-to-order men’s pyjama sets comprising woven tops and bottoms predominantly of cotton to overseas buyers. The sets were packed two per pack as per buyer specifications, with no domestic sales due to intellectual property restrictions. Earlier invoices showed HSN 61072100 and 6207 with IGST at 12%. The applicant sought an advance ruling on the correct HSN classification and the applicable GST rate, submitting that each set should be treated as a single piece for valuation and that the lower 5% rate should apply. The matter was accordingly placed before the Authority for Advance Ruling (AAR).

AAR Held

The AAR held that the goods supplied by the applicant are men’s nightwear or pyjama sets consisting of woven shirts and pants predominantly made of cotton, and are therefore correctly classifiable under HSN 620721, which covers nightshirts and pyjamas of cotton. It was observed that each pyjama set, comprising one shirt and one pant, should be treated as a single independently usable piece for GST purposes, even when packed in multi-set packages. The ruling provides guidance on proper HSN classification and the per-piece approach for valuing exported apparel, offering clarity for exporters and GST authorities in future compliance.

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