SG desk · India–Singapore
A Singapore company is a Singapore taxpayer. Indian residents who own it, work for it, or receive dividends still have Indian tax and FEMA work to do. A UEN does not make the income tax-free in India.
What this file usually covers
- India–Singapore Double Taxation Avoidance Agreement — dividends, interest, royalties, and business profits follow treaty articles and beneficial-ownership tests.
- Permanent establishment risk if the Singapore company is managed from India or has a dependent agent in India.
- Form 15CA/CB and withholding when an Indian company pays the Singapore entity for services, royalties, or interest.
- FEMA outbound investment when Indian residents subscribe to Singapore share capital or send share-application money.
- NRI or Singapore-resident individuals — split-year, residence tie-breaker, and Indian foreign-asset reporting where required.
- Transfer pricing if associated Indian and Singapore entities trade goods, services, IP, or intra-group finance.
How we keep both files on the same facts
- 1List owners, directors, where decisions are made, and every India–Singapore payment.
- 2Characterise dividends, services, royalties, and finance under the DTAA.
- 3Align IRAS numbers, Indian ITR, 15CA/CB, and FEMA papers.
- 4Review PE and residence if people or contracts move mid-year.
PJRJ’s international tax desk in Delhi and Gurgaon leads the analysis. Singapore filings that must be signed locally stay with Singapore partners. This page is general information, not an opinion on your residence or PE.
India–Singapore Cross-Border Tax FAQs
No. Indian residents remain taxable on worldwide income unless a specific exemption applies. Treaty relief under the India–Singapore DTAA, PE analysis, dividend characterisation, and FEMA ODI reporting still apply. We coordinate both files.
Discuss your India–Singapore requirements
Speak with a PJRJ Singapore Desk partner — we respond within one business day.