Format pack, 3 formats · FV08-G7

Royalty, Technology, Software and Cloud Payments Abroad

FEMA lets the client pay almost any royalty, licence fee, SaaS subscription or technical fee abroad without approval. The work is in the Income-tax Act: whether the payment is royalty, fees for technical services or neither, which treaty applies and at what rate, what Forms 145 and 146 must say, and, for group royalties, transfer pricing, GST reverse charge and the related-party approvals under the Companies Act.

Length
5 pages
Blanks to fill
97
Files
Word and PDF
Law stated to
16 September 2026

The 3 formats inside

  1. 1Withholding file note, software, SaaS or cloud payment to a non-residents.393(2) · s.159 · Rule 220 · ITA 202558 blanksOn its own₹149
  2. 2Royalty and technology agreement, FEMA, tax and GST clause setCAT Rules 2000 · ITA 2025 · IGST Act16 blanksOn its own₹149
  3. 3Audit Committee and Board resolutions, royalty agreement with the foreign parentCompanies Act 2013 ss.177 and 18824 blanksOn its own₹149

Read the opening

The first part of “Withholding file note, software, SaaS or cloud payment to a non-resident”, as it downloads. Blanks are highlighted.

Internal file note supporting Form 145 / Form 146 — to be completed before the certificate is signed

WITHHOLDING FILE NOTE

Particulars

Details

Payer (name, PAN, TAN)

[____]

Payee (name, country of residence, PAN / TIN)

[____]

Related party?

[Yes — relationship / No]

Agreement (title, date, term)

[____]

Invoice no., date, amount, currency

[____]

Date of credit in books; proposed date of payment

[____]

Tax year

[2026-27]

15 more paragraphs and tables follow in the full format.

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