How does the recent Bombay High Court ruling on Dividend Distribution Tax (DDT) reshape India’s international tax landscape?

In the latest episode of #GTBharat’s PolicyCast, Riaz Thingna, Partner, Tax, decodes the landmark judgment capping the DDT rate in line with the India–UK tax treaty, reversing the positions taken by the BAR and ITAT Special Bench decision.

Riaz shares insights on:

• Why treaty provisions prevail over domestic law

• The Court’s interpretation of DDT as a tax on shareholder income

• Evaluation of past position and potential refund claims

• Practical challenges, including gross-up, refunds, and foreign tax credit claims

• What taxpayers should monitor till the matter attains finality before the Supreme Court

#PolicyCast #InternationalTax #CrossBorderTaxation #CorporateTax #Podcast

Pre-immigration tax planning has become an essential component of cross-border mobility and long-term financial structuring.

In the latest episode of #GTBharat’s PolicyCast podcast series, Nikita Gulati, Partner, US Tax, outlines how individuals preparing for US residency can organise assets, manage reporting duties and align their financial position with US tax rules.

She discusses:

• How worldwide taxation applies once US tax residency is triggered

• Key steps to review global assets, document cost basis and assess PFIC and CFC exposure

• The relevance of restructuring foreign entities and considering pre-entry income recognition

• Estate and gift tax considerations for residents and non-residents

• Common compliance gaps linked to FBAR, FATCA, Form 5471 and Form 8621

• Practical actions to begin planning well ahead of relocation

This episode offers structured guidance for globally mobile individuals preparing for a US move.

#PolicyCast #PreImmigration #USTaxation #CrossBorderFinance #USresidency #Podcast

India has entered its most consequential phase of data governance yet.With the notification of the DPDP Rules 2025, the country now has a clear, operational roadmap for implementing the Digital Personal Data Protection Act — signalling a decisive shift toward structured, accountable and citizen-centric data management. In the latest episode of #GTBharat’s PolicyCast, Jaspreet Singh, Partner, Cyber Assurance & Governance Leader, provides a clear and comprehensive analysis of what the DPDP Rules mean for organisations preparing for compliance and long-term governance maturity. Tune in as he discusses:🔹 How the DPDP Rules 2025 translate legislation into actionable compliance requirements🔹 The mandate, powers and role of the Data Protection Board of India🔹 The three-phase implementation pathway, culminating in full compliance by May 2027🔹 Strengthened data principal rights and evolving expectations for organisations🔹 Key compliance priorities across consent architecture, data lifecycle management, breach reporting and vendor oversight🔹 Why this regulatory shift is central to building digital trust at national scale This episode offers timely guidance for leaders navigating one of the most significant regulatory transformations shaping India’s digital economy. #PolicyCast #DPDP2025 #DataProtection #DigitalIndia

As global regulatory standards converge, how can financial institutions balance compliance demands with the need for innovation and agility?

In the latest episode of #GTBharat’s PolicyCast, Ramkumar Subramanian, Partner, Financial Services - Risk, Grant Thornton Bharat, discusses how evolving risk regulations are reshaping governance, technology adoption and strategic decision-making across the financial services ecosystem.

🔹 Shift from rule-based to risk-based regulatory approaches

🔹 Impact of Basel norms, RBI’s risk-based supervision, SEBI guidelines and ECL models

🔹 The growing role of RegTech in transparency, monitoring and compliance efficiency

🔹 Where India’s regulatory maturity stand compared to global markets

🔹 Why hybrid, principle-based frameworks are defining the future of risk management

Listen to the episode to explore how organisations can stay compliant, build resilience and enable innovation in a rapidly evolving regulatory environment.

#PolicyCast #FinancialServices #RiskManagement #Compliance #Governance

What does it really take to prepare for an IPO beyond ringing the bell?

Going public isn’t just a milestone—it’s the beginning of a new era of governance, compliance, and cultural transformation. In the latest podcast, our leader, Bhanu Prakash Kalmath S J, and industry experts shared practical insights on:• Building a strong board and governance framework• Crafting a sustainable business model• Strengthening processes and financial reporting• Leveraging technology for compliance and risk management• Driving cultural change and cross-functional integrationTo know more about #GTRiskWeek2025, visit: https://brnw.ch/21wXw7f #RethinkRiskWithGT #Governance #RiskManagement #BusinessTransformation

Compliance isn’t just a checklist—it’s the foundation of trust. As part of GT Risk Week 2025, our podcast on 'Building Regulatory Credibility' featured our leader, Vishal Narula, along with industry experts, as they explore:

• How governance can drive growth, not just control

• Why regulatory expectations shift as businesses scale

• Practical ways to stay inspection-ready and avoid surprises

• Tech risks you need to tackle before they turn into headlines

To know more about #GTRiskWeek2025, visit: https://brnw.ch/21wXw7f

#RethinkRiskWithGT #GTRiskWeek2025 #Cyber #RegulatoryCredibility

How do we protect trust when innovation moves faster than security?

As part of GT Risk Week 2025, our leader, Akshay Garkel, joins esteemed industry experts to share powerful insights on:
✅ Balancing speed-to-market with robust security
✅ AI as both shield and sword in cyber defense
✅ Framework-driven resilience and people-first strategies

Listen now and discover why trust is no longer optional—it’s the foundation of every interaction.

Learn more about #GTRiskWeek2025: https://brnw.ch/21wXCXM
#RethinkRiskWithGT #GTRiskWeek2025 #CyberSecurity #DigitalTrust #RiskManagement #AI

India’s global capability centers (GCCs) are no longer just support hubs—they are driving innovation, operational excellence, and strategic growth for global enterprises. With over 1,900 GCCs employing more than 1.6 million professionals, India has firmly established itself as a global powerhouse for capability building.

Watch our leader, Jaspreet Singh, in conversation with industry experts as they explore how India’s GCCs are reshaping enterprise governance and risk management, why global leaders are doubling down on India, and what this means for organisations looking to scale with confidence.

Learn more about #GTRiskWeek2025: https://brnw.ch/21wXCXM

#RethinkRiskWithGT #GCC #GlobalCapabilityCentres #EnterpriseRisk #Innovation #DigitalTransformation

What’s driving India’s emergence as a leading global investment destination — and how crucial are government incentives in shaping this momentum?In the latest episode of #GTBharat’s PolicyCast, Karan Kakkar, Partner, India Investment Advisory, Grant Thornton Bharat, shares insights on how India’s central and state incentive frameworks are shaping investment decisions.Tune in to learn about:🔹 India’s growing appeal as a global investment hub🔹 Role of central PLI schemes and sector-focused state incentives🔹 Challenges investors face in navigating layered incentive structures🔹 How incentive strategies are shifting toward innovation, sustainability and technology 🔹 The long-term opportunities for global and domestic investorsListen to the full episode to explore why India is not just open for business — but ready to grow with investors.

How ready is your organisation for the first 72 hours of a cyber incident? 

As part of GT Risk Week 2025, Kush Wadhwa, joined by industry experts from BFSI, IT, and manufacturing, hosted a podcast sharing actionable insights on 'Incident Response: The First 72 Hours'. From operational challenges to communication strategies and war-room dynamics, here are the key discussions: 

🔹 Without clarity on impacted systems, containment and recovery stall

🔹 Defining internal and external spokes early prevents missteps that can amplify damage

🔹 Operational and strategic layers ensure speed and alignment

🔹 Empowered teams and psychological safety accelerate response

Watch the full discussion from #GTRiskWeek2025 here: https://brnw.ch/21wX9pp

#RethinkRiskWithGT #CyberResilience #IncidentResponse #CyberSecurity

How ready is your business for India’s new data privacy era?

As part of Grant Thornton Bharat’s Risk Week 2025, we are bringing you our latest podcast 'Mandate to Momentum – Navigating India’s Data Privacy Era'. In this episode, our leader, Akshay Garkel, along with industry experts, unpacks the Digital Personal Data Protection Act (DPDPA) and its impact on businesses.

This podcast sheds light on:

✅ How DPDPA shifts privacy from compliance to culture

✅ Governance, consent, and vendor risk priorities

✅ Why privacy is now an enterprise risk

Learn more about #GTRiskWeek2025: https://brnw.ch/21wXw7f

#RethinkRiskWithGT #DPDPA #RiskManagement #DataProtection

With the introduction of the Expected Credit Loss (ECL) framework, the RBI is redefining how credit risk is measured and managed — setting a new benchmark for governance and transparency in financial reporting.In the latest episode of #GTBharat’s PolicyCast, Jatin Kalra, Partner, CFO Advisory, decodes the key aspects of this landmark reform and its far-reaching implications for the banking sector.
Tune in as he shares insights on:
🔹 The shift from rule-based to risk-sensitive provisioning🔹 Global alignment and what it means for Indian banks🔹 Strengthened governance and model validation requirements🔹 Implementation timelines and challenges ahead
For a deeper analysis, explore our latest report on the RBI’s proposed ECL framework: https://brnw.ch/21wXpJm

#PolicyCast #RBI #ECL #IndAS #IFRS #CFO #FinancialServices #Governance #Banking

Can Indian residents buy a second home overseas?

In the latest episode of #GTBharat’s PolicyCast, Riaz Thingna, Partner, Tax, Regulatory & Finance Consulting, decodes the regulatory and practical aspects of owning property abroad under FEMA and overseas investment rules.

Tune in to learn about:

• Permitted investments under the Liberalised Remittance Scheme (LRS)

• Rules around renting, gifting, or inheriting overseas property

• Compliance risks and how to stay within the legal framework

Listen now to gain clarity before making your global investment move.

#PolicyCast #OverseasInvestments #FEMA #RealEstate #Podcast #LiberalisedRemittanceScheme

EPFO’s latest updates streamline processes — but also raise new compliance priorities. In the latest episode of #GTBharat’s PolicyCast, Akhil Chandna, Partner – Global People Solutions, breaks down key changes introduced by the EPFO, including:

• Face Authentication for seamless UAN activation

• Revamped ECR filing with enhanced validations

• Mandatory Form 5A workplace display norms

• Vishwas Scheme for settling past PF liabilities

• Proposed simplified withdrawal framework under EPFO 3.0

Stay ahead of compliance and operational shifts impacting workforce management.

Listen to the full episode here.

#PolicyCast #GTBharat #EPFO #WorkforceCompliance #PFRegulations #FutureOfWork

How are global tariffs reshaping transfer pricing strategies?

In the latest episode of #GTBharat’s PolicyCast, Fatema Hunaid, Partner and Asia Pacific Transfer Pricing Leader, shares how tariffs are transforming intercompany pricing, benchmarking, and risk allocation for multinational enterprises.

Key insights from the episode:

• Tariffs are now strategic variables, impacting intercompany pricing and risk allocation.

• Benchmarking comparables is more complex—tariffs distort cost structures and market dynamics.

• Aligning customs valuation with transfer pricing is critical to avoid regulatory challenges.

• Profit margins under tariff pressure require proactive policy adjustments and clear documentation.

Listen to the full episode.

#TransferPricing #GlobalTrade #Tariffs #PolicyCast #InternationalTax #Podcast

The wait is over — the GST Appellate Tribunal is now operational, marking a landmark moment in India’s indirect tax landscape. What does this mean for taxpayers and businesses navigating dispute resolution?

In the latest #GTBharat’s PolicyCast episode, Manoj Mishra, Partner and Tax Controversy Management Leader, explains the transformative impact of the tribunal’s rollout and its strategic implications.

Key takeaways:

• The GST Appellate Tribunal begins operations eight years after GST rollout, bridging a major gap in dispute resolution.

• Fully digital tribunal with e-filing, virtual hearings, and integrated workflows for end-to-end transparency.

• Principal bench in Delhi and multiple state benches to ensure nationwide accessibility.

• Staggered appeal filing introduced to manage case volumes efficiently.

• Strategic considerations for businesses transitioning to the new regime.

Listen to the full episode here

With evolving tax regulations and new judicial precedents, this year’s return filing season calls for sharper focus and informed decision-making.
In the latest #GTBharat’s PolicyCast episode, Riaz Thingna, Partner, Tax, Regulatory & Finance Consulting, highlights key updates that corporates must consider while filing ITR for FY 2024–25.
From the shift in buy-back taxation to the overhaul of the capital gains regime and withdrawal of the equalisation levy — explore what’s changed and its implications for taxpayers.
Key takeaways:
• Buy-back proceeds now taxable at shareholder level; original cost of acquisition can be claimed as capital loss
• Capital gains regime updated with new rates, holding periods, and LTCG exemption threshold of INR 1.25 lakh
• Equalisation levy withdrawn for FY 2024–25 
• Presumptive taxation introduced for non-resident cruise-ship operators 
• Recent judicial pronouncements having impact on tax computations
Listen to the full episode for expert insights.

#PolicyCast #IncomeTax #ITRFiling #CorporateTax #TaxCompliance #Podcast

What do SEBI’s proposed changes to the Related Party Transactions (RPT) framework mean for businesses and investors? In Episode 7 of #GTBharat’s PolicyCast, Prasenjit Sarkar, Partner, CFO Advisory, explains the amendments to the SEBI (LODR) Regulations, 2015 and their potential impact on compliance, governance, and transparency.

Key takeaways:

🔹 Enhanced clarity and oversight in the RPT framework under LODR

🔹 Simplified compliance to support ease of doing business

🔹 Greater accountability for listed companies and their boards

🔹 Stronger safeguards to enhance transparency and protect investor interests

Tune in to explore how the evolving RPT regime could reshape corporate governance in India.

#SEBI #CorporateGovernance #RelatedPartyTransactions #RPT #Podcast

Looking to expand your workforce and benefit from government incentives?

In the latest episode of #GTBharat’s PolicyCast, Rajashree Sarna, Partner, Global People Solutions, decodes the Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY) — an employment-linked incentive scheme designed to support employers and strengthen India’s workforce.

Key highlights:

• Target of creating 3.4 crore new jobs

• Employer incentives of up to INR 3,000 per employee/month for 2 years

• First-time employees receive a one-time benefit of up to INR 15,000

• Manufacturing sector enjoys extended support for 4 years

• Seamless registration via EPFO with direct benefit transfers

Discover how PM-VBRY can drive growth, inclusion, and competitiveness.

Tune in for the full discussion.

#PMVBRY #PolicyCast #EPFO #RozgarYojana #Employment #IndianEconomy #Podcast

What does it take to build a company that outlives its founder and becomes an enduring institution?

In our first episode of Faces of Vibrant Bharat, Dr. Anand Deshpande, Founder, Chairman and Managing Director, Persistent Systems, joins Pallavi Bakhru, Partner and Family Office Services Leader, Grant Thornton Bharat, for a candid conversation on entrepreneurship, leadership and legacy. 

Key themes include: 

- Dr. Anand Deshpande’s journey from an early career in Silicon Valley to establishing a $1.4B enterprise in India 

- Transitioning from “my company” to “our company” and the importance of professionalising growth 

- Separating ownership from management in succession planning 

- Building talent, culture and resilience in founder-led organisations 

- Philanthropy, entrepreneurship and the meaning of legacy beyond family succession 

This conversation offers valuable insights into building businesses that last, nurturing institutional strength and creating impact beyond personal success. 

#PodcastSeries #FacesOfVibrantBharat #90YearsAndBeyond