PRAVESH RATHI & CO. · Updated 2026-09-21
Understand what is being paid for
Provide the agreement, invoice, deliverables and description of the work actually performed. A label on an invoice may not capture the substance of the arrangement.
Describe where activities occur
Record the locations of people and performance, any Indian presence and the connection with the payer’s operations. These facts may influence the issues requiring review.
Organise residence and ownership information
Identify the payee, its residence and relevant relationships. Ask which supporting documents are needed; do not assume a treaty outcome from the country name alone.
Allow time for the review
Bring the question forward before the remittance date. Indian withholding and documentation requirements and overseas tax advice may need coordination.
General preparation guidance only. The relevant facts and current requirements must be reviewed before taking action.
Official information
Income Tax Department provides the relevant official information portal. This article is an original preparation checklist, not an official interpretation or endorsement.