One Question. Every Law.
Real client problems never arrive labelled "GST question". Unified Research answers one question across Income Tax, GST, International Tax/DTAA and Company Law/FEMA together — each law researched in TaxCorp's own case-law and statute collections, then integrated into a single advisory opinion with the interplay between the laws made explicit.
Why professionals use it
A buyback, a restructuring, a cross-border payment, a family settlement — every real matter cuts across statutes. Researching each law separately means you stitch the answer together yourself, and the interactions are exactly where advice goes wrong.
Every law, full depth
Each engaged law gets its own complete, opinion-depth analysis from TaxCorp's dedicated research collections — not a thin summary spread across four topics.
The interplay, made explicit
A dedicated "where the laws intersect" analysis — where one statute constrains another, where characterisation under one law changes the outcome under a treaty.
Negative clearance
Laws that are NOT engaged are screened out with a stated reason ("securities are neither goods nor services under GST") — knowing a law doesn't apply is advice too.
One action sequence
A single ordered compliance timeline across all laws — valuation, resolutions, treaty documentation, withholding, filings — each step tagged to its law.
How it works
Ask once
Type the question or upload the facts / notice (PDF or Word).
Laws detected
TaxCorp AI classifies which laws are engaged — you can include or exclude any before it runs.
Parallel research
Each law is researched in its own case-law, statute and treaty collections simultaneously.
Integrated opinion
Combined position, cross-law interplay, per-law analysis and one action sequence — with verified, clickable citations.
Worked example: a share buyback from a foreign parent
"Our Indian subsidiary proposes to buy back 30% of its shares held by the Singapore parent at a premium — advise on all implications."
Is a deemed dividend a treaty "dividend"?
For buybacks on or after 1-10-2024 the consideration is dividend u/s 2(22)(f) — so Article 10 of the India–Singapore DTAA governs the withholding, not the Article 13 capital-gains route. TRC, Form 10F and PPT documentation decide whether the treaty rate holds.
The company-law cap fixes the tax exposure
Section 68's 25% ceiling caps the buyback consideration — and therefore the maximum deemed dividend and withholding. A 30% repurchase must be restructured before the tax analysis even begins.
FEMA pricing vs the negotiated premium
On a buyback from a non-resident the price cannot exceed fair value under the FEM (NDI) Rules — a commercially agreed premium above the valuation report is a FEMA breach even if treaty-relieved.
Already drafted your advice? Have it reviewed.
Paste or upload a drafted opinion. TaxCorp AI extracts every legal proposition in it and checks each one against current statute and case law — across all four laws at once. The law changes constantly; your draft may not have.
"the buyback will attract tax u/s 115QA payable by the company, exempt for the shareholder u/s 10(34A)"
Section 115QA does not apply to buybacks on or after 1-10-2024 (Finance (No. 2) Act 2024) — the consideration is now deemed dividend u/s 2(22)(f), taxable in the shareholder's hands with s.195 withholding. The core tax paragraph must be reworked.
"the price may be as commercially agreed between the parties"
FEMA's pricing guidelines cap the buyback price at fair value per the NDI valuation norms — an unfettered commercially-agreed price is not permissible for a remittance to a non-resident.
"the buyback complies with section 68 as it is within 25% of paid-up capital and free reserves"
Correct — with a note to add the SH-9 solvency declaration and the 7-day extinguishment timeline for completeness.
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Every law. One answer. The interplay included.