India: Capital Gains Tax

Subscribe

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.

The Capital Gains Accounts Scheme Goes Digital: Implications Of The 2025 Amendment

On November 19, 2025, the Ministry of Finance notified the Capital Gains Accounts (Second Amendment) Scheme, 2025.

HA

HSA Advocates

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

This article explains how global corporate groups, institutional investors, and international fund platforms structure India inbound investments using Singapore, the Netherlands, and GIFT City.

R & D Law Chambers LLP

Tax Street – October 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of October 2025.

NP

Nexdigm Private Limited

Mumbai Tribunal Grants Treaty Exemption To Singapore Company On Sale Of Grandfathered Shares; Dismisses Allegations Of Conduit Entity And PPT Applicability

In Fullerton Financial Holdings Pte. Ltd. v ACIT [TS-1458-ITAT-2025], the Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) allowed capital gains tax exemption benefits to a Singapore entity which is indirectly owned by the Government of Singapore on the sale of grandfathered shares.

KC

Khaitan & Co LLP

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

R & D Law Chambers LLP

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

R & D Law Chambers LLP

Tax Street – September 2025

NP

Nexdigm Private Limited

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

KC

Khaitan & Co LLP

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

AP

AZB & Partners

Stock Options In India: A Comprehensive Legal Framework For Emerging And Established Companies

India Commercial

White And Brief Advocates And Solicitors

ITAT Chennai Rules Minor's Share In Inherited Property Cannot Be Taxed In Guardian's Hands

IL

IndiaLaw LLP

Singapore vs. India: Tax Planning And Business Structuring For Growth

IMC Group

Telangana High Court Quashes GAAR Proceedings In Absence Of An 'Impermissible Avoidance Arrangement'

KC

Khaitan & Co LLP

India Trade And Tax Scan

KC

Kochhar & Co.

Customs And GST Alert – November 2025

VA

Vaish Associates Advocates

Contractual Rigidity vs. Business Viability: Supreme Court's Message To Insurers In Light Of Soham Shipping Private Limited vs M/S. New India Assurance Company Limited & Anr. (Podcast)

India Insurance

AP

AK & Partners

Online Gaming In India

India Media & IT

A

Acuity Law

The AI Shift: How 2026 Will Redefine Business Strategy

Worldwide Technology

IMC Group

The Co-Lending Reset: What RBI's (Co-Lending Arrangements) Directions, 2025 Signal For Banks And NBFCs

AP

AK & Partners

Energy, Infrastructure And Natural Resources Law Corner Bulletin - July 2025

In this edition of our Energy, Infrastructure and Natural Resources Newsletter, CMS INDUSLAW's Megha Arora, Abhishek Rohatgi, Jayati Bhatia, and Gayathri Menon bring you key legal, regulatory, and judicial developments from July 2025.

I

CMS INDUSLAW

Compensation Paid On Cancellation Of 'Agreement To Sale', Allowable As Cost Of Improvement

The Assessee1 filed his return of income (‘ROI') for AY 2018-19 declaring total income of INR 17.59 crores. Thereafter, the Assessee filed the revised ROI with total income of INR 13.89 crores.

AC

Aurtus Consulting LLP

Homecoming Of Indian Startups: A Deep Dive Into Reverse Ipping

Once upon a pitch deck, the dream of every Indian startup was Delaware or Singapore incorporation, and global capital were the norm. But the tide is turning.

India Commercial

AL

Anhad Law

Taxing Non-Compete Payments In M&A: Capital Gains Or Business Income?

In M&A transactions, it is common for buyers to include non-compete obligations restricting sellers from engaging in similar businesses for a defined period.

GA

Globeview Advisors LLP

Primacy Of Fair Market Value Assessments In Intragroup Share Transfers

MP

Majmudar & Partners

Tax Street – June 2025

NP

Nexdigm Private Limited

GIFT City And Aircraft Leasing In India

India Transport

BA

BTG Advaya

"Other Income" Of A Non-Resident – Adjustment Against Loss Incurred By A Permanent Establishment

AP

AZB & Partners

Personal Tax, M&A & IFSC: Finance Bill 2025 Key Takeaways

GA

Globeview Advisors LLP

Employee Stock Options

GA

Globeview Advisors LLP

What You Don't Realise When Converting An LLP To Private Limited Before A Strategic Sale

India Commercial

AA

Agama Law Associates

Wealth Preservation Strategies: Inheritance Tax Planning For High-Net-Worth Individuals In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Investment Vehicles

GA

Globeview Advisors LLP

Contingent & Deferred Consideration

GA

Globeview Advisors LLP

What You Don't Realise When Converting An LLP To Private Limited Before A Strategic Sale

For many founders and mid-sized business owners in India, converting a Limited Liability Partnership (LLP) into a private limited company feels like a rite of passage before entering M&A conversations. It signals growth, investor readiness...

India Commercial

AA

Agama Law Associates

Wealth Preservation Strategies: Inheritance Tax Planning For High-Net-Worth Individuals In India

While India does not currently impose an inheritance tax or estate duty, the growing global trend toward wealth taxation, along with increasing scrutiny...

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Investment Vehicles

In this issue, we highlight key updates on cross-border investment vehicles and their role in facilitating investments into and out of India.

GA

Globeview Advisors LLP

Contingent & Deferred Consideration

Welcome to another edition of Beyond Headlines, in this edition, we explore the tax implications of contingent and deferred consideration in a divestment transaction.

GA

Globeview Advisors LLP

Regulatory Boost: How India Is Winning Back Its Startups Through Reverse Flipping

India Commercial

CP

Corporate Professionals

Transfer Of Rights Entitlement Is Not Akin To Transfer Of Shares

The Asssessee , was established in Saudi Arabia and is certified to be a tax resident in Saudi Arabia for the purposes of India-Saudi Arabia DTAA (‘the Treaty').

AC

Aurtus Consulting LLP

Tax Street – April 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of April 2025.

NP

Nexdigm Private Limited

Income Tax Return Form 3 Notified By CBDT For AY 2025-26

The CBDT through Notification No. 41/2025 dated 30 April, 2025 notifies the Income Tax Return Form 3 for the Assessment Year ('AY') 2025-26.

DC

Dewan P.N. Chopra & Co.

A Sale Deed Is Not A Document Issued By A Revenue Authority Or Any Government Authority Which Would Certify The Agricultural Nature Of The Land

The Delhi High Court in Pr. Commissioner of Income Tax Delhi-11 Vs Ms. Sangeeta Jain, held that a sale deed primarily reflects a transaction between the parties and the terms of sale, but it does not, in itself, verify the land's classification as agricultural for the taxation purposes.

MM

M Mulla Associates

Athena Legal Key Budget Highlights 2025

AL

Athena Legal

GST Rates On Gold: 18, 22, 24 Carat & Making Charges

V

Vakilsearch

Exiting A U.S. Venture: A Tax Guide For Non-U.S. Nationals

SA

Solique Advisors

Taxing Cryptocurrencies In India

India Technology

HA

HSA Advocates

Understanding ESOP Tax Implications For Companies And Employees

CP

Corporate Professionals

Capital Reduction: End Of The Road For Taxpayer Fate?

LS

Lakshmikumaran & Sridharan

Union Budget 2025-26

EY

Ernst & Young

Unlocking Prosperity | A New Era For Real Estate

India Real Estate

EY

Ernst & Young

Income Arising From Crypto Sales Prior To April 1, 2022 To Be Taxed As Capital Gains And Not As Income From Other Sources

MP

Majmudar & Partners

Navigating FEMA Regulations: Analysis Of Real Estate Investments In India By NRIs

India Real Estate

Archer & Angel

Union Budget 2025 – Tax Treatment Of Securities Held By AIF (CAT I And II) In India

LS

Lakshmikumaran & Sridharan

Union Budget: - Highlights Of Budget 2025

Ka

Khurana and Khurana

Budget 2025 | Direct Tax Proposals

KC

Khaitan & Co LLP

Budget 2025: Course Correction For An Economy In Transition

Anagram Partners

Budget 2025: The Deal Maker's Lens

RP

Resolut Partners

See more

Latest Videos

See more

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More