https://www.taxtmi.com/article/detailed?id=16870 Transfer of technology transactions involving patents, software, technical know-how, licences, joint ventures and assignments are governed by overlapping FEMA, RBI, customs, GST and income tax requirements. Cross-border payments for royalty, licence fees and technical services require compliance with foreign exchange rules, withholding tax, transfer pricing and treaty provisions, while imported technology embedded in goods may affect customs valuation and GST treatment. Sector-specific approvals and export controls, including SCOMET restrictions, may apply to sensitive technologies, making documentation, valuation, reporting and carefully drafted agreements essential. en-us Thu, 09 Jul 2026 08:35:54 +0530 Thu, 09 Jul 2026 08:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16870 Transfer of technology transactions involving patents, software, technical know-how, licences, joint ventures and assignments are governed by overlapping FEMA, RBI, customs, GST and income tax requirements. Cross-border payments for royalty, licence fees and technical services require compliance with foreign exchange rules, withholding tax, transfer pricing and treaty provisions, while imported technology embedded in goods may affect customs valuation and GST treatment. Sector-specific approvals and export controls, including SCOMET restrictions, may apply to sensitive technologies, making documentation, valuation, reporting and carefully drafted agreements essential. Articles Customs - Import - Export - SEZ Thu, 09 Jul 2026 08:35:54 +0530 https://www.taxtmi.com/article/detailed?id=16870