India · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
India's direct taxes are administered by the Income Tax Department. Liability depends on residential status, which is determined by days of presence in India rather than by nationality, and most filings run through the official e-filing portal.
- Residential status decides the scope of income that is taxed.
- Returns and most filings are handled through the official e-filing portal.
- A permanent account number (PAN) is used as the tax identifier.
- Income Tax Department
Income Tax Department — registration, filing and payment.
Government portals
- National Portal of India — Directory of central and state government services and departments.
- Income Tax Department — PAN application, e-filing of returns, and residency rules for foreigners.
- GST Portal — GST registration, return filing and the taxpayer search.
- Indian Visa Online — The official e-Visa application, regular visa forms and application status.