India: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Taxation And Other Laws (Amendment) Bill, 2026
With a view to mitigate the impact of external economic headwinds, provide stability to the domestic economy and support key sectors of strategic importance, the Government has introduced the Taxation and Other Laws (Amendment) Bill, 2026 (‘the Bill’) [in supersession of the earlier Income Tax (Amendment) Ordinance, 2026]. The Bill, as passed by the Lok Sabha on 6.08.2026, proposes amendments, inter-alia, to the Income-tax Act, 2025 (‘2025 Act’).
India Tax
VA
Vaish Associates Advocates
Article
Important Tax Considerations For Foreign Law Firms Rendering Services In India
India is a key destination for cross-border investments, acquisitions and commercial transactions. In this regard, several foreign law firms partner or collaborate with Indian law firms and financial advisors or act independently to advise Indian clients and multinational groups on transactions, arbitrations and various matters requiring foreign law inputs. Such collaborations have resulted in an increased frequency of foreign law firm personnel visits to India.
India Tax
MP
Majmudar & Partners
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Tax Disputes

Tax Treaties

Article
Uniformity In Dividend Exemption For Unit Holders Of Business Trusts, Enhanced Surcharge Rates For Certain SPVs And Other Amendments Proposed By Taxation & Other Laws (Amendment) Bill, 2026
The Lok Sabha has passed the Taxation & Other Laws (Amendment) Bill, 2026 (‘Amendment Bill’). The said Amendment Bill replaces the Income-tax (Amendment) Ordinance, 2026 which was earlier passed on 5 June 2026 and also proposes other amendments to the Income-tax Act, 2025 (‘the Act’), the most notable amendment being in respect of taxation of unitholders and SPVs of business trusts.
India Tax
AC
Aurtus Consulting LLP
Article
GCCs In India: Tax Questions MNCs Should Not Overlook
Global Capability Centres in India have evolved from basic support operations into strategic hubs handling high-value functions like R&D, analytics, and procurement. As these centres scale and take on more complex responsibilities, multinational enterprises face heightened tax risks around permanent establishment classification and transfer pricing compliance that require careful structural review and documentation.
India Tax
LS
Lakshmikumaran & Sridharan
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Income Tax

Article
Taxation And Other Laws (Amendment) Bill, 2026
With a view to mitigate the impact of external economic headwinds, provide stability to the domestic economy and support key sectors of strategic importance, the Government has introduced the Taxation and Other Laws (Amendment) Bill, 2026 (‘the Bill’) [in supersession of the earlier Income Tax (Amendment) Ordinance, 2026]. The Bill, as passed by the Lok Sabha on 6.08.2026, proposes amendments, inter-alia, to the Income-tax Act, 2025 (‘2025 Act’).
India Tax
VA
Vaish Associates Advocates
Article
Important Tax Considerations For Foreign Law Firms Rendering Services In India
India is a key destination for cross-border investments, acquisitions and commercial transactions. In this regard, several foreign law firms partner or collaborate with Indian law firms and financial advisors or act independently to advise Indian clients and multinational groups on transactions, arbitrations and various matters requiring foreign law inputs. Such collaborations have resulted in an increased frequency of foreign law firm personnel visits to India.
India Tax
MP
Majmudar & Partners
See more

Transfer Pricing

Article
Transfer Pricing For AI, Cloud, And Data-Driven Service Centres: Benchmarking The Next-Generation Global Capability Centre
As global capabilities center transition from basic tasks of IT support to advanced innovative technology hubs characterized by AI model training & use of evidence-based research & development, this blog discusses how such functions must be evaluated for purposes of transfer pricing, issues regarding DEMPE, and documentation gaps that and contribute significantly to disputes.
India Tax
Ka
Khurana and Khurana
Article
GCCs In India: Tax Questions MNCs Should Not Overlook
Global Capability Centres in India have evolved from basic support operations into strategic hubs handling high-value functions like R&D, analytics, and procurement. As these centres scale and take on more complex responsibilities, multinational enterprises face heightened tax risks around permanent establishment classification and transfer pricing compliance that require careful structural review and documentation.
India Tax
LS
Lakshmikumaran & Sridharan
See more

Corporate Tax

Article
Taxation And Other Laws (Amendment) Bill, 2026
With a view to mitigate the impact of external economic headwinds, provide stability to the domestic economy and support key sectors of strategic importance, the Government has introduced the Taxation and Other Laws (Amendment) Bill, 2026 (‘the Bill’) [in supersession of the earlier Income Tax (Amendment) Ordinance, 2026]. The Bill, as passed by the Lok Sabha on 6.08.2026, proposes amendments, inter-alia, to the Income-tax Act, 2025 (‘2025 Act’).
India Tax
VA
Vaish Associates Advocates
Article
Manufacture – Grouping Or Fitting Together Of Imported Modules Into Photocopier Machines Does Not Amount To ‘Manufacture’
The Supreme Court has ruled on whether the assembly of imported photocopier modules in warehouses constitutes 'manufacture' under the Central Excise Act, examining the distinction between customs duty classification and excise duty liability. This case addresses the critical question of when simple assembly operations cross the threshold into manufacturing activity for tax purposes.
India Tax
LS
Lakshmikumaran & Sridharan
Article
How Is India Building A Compliance Carbon Market Without A Supporting Tax Architecture
India's Carbon Credit Trading Scheme faces a critical gap as the first compliance year approaches in April 2026. While the Energy Conservation Act established the carbon market framework and the Income Tax Act was completely revamped in 2025, the legislature failed to connect these two pieces of legislation, leaving carbon credit certificate transactions in a tax limbo that threatens to undermine the country's ambitious net-zero 2070 goals.
India Tax
LS
Lakshmikumaran & Sridharan
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