India: Capital Gains 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.

From 1961 To 2025: What Taxpayers Need To Know As The New Income Tax Act Replaces The Old Law From FY 2026-27

From 1 April 2026, India will move from the six decade old Income tax Act, 1961 to the new Income tax Act, 2025 for income earned in FY 2026-27 (AY 2027-28 onwards). The 1961 Act will continue to govern earlier years, but all new income, TDS/TCS obligations and assessments going forward will be rooted in the new statute.

LP

Legitpro Law

Is Offshore Offshore Enough? Recent Indian Supreme Court Tax Decision Impacts Global M&A Which Derive Substantial Value From India

Cross-border M&A transactions routinely involve offshore holding structures. A typical exit involves selling shares in a foreign holding company whose value is substantially derived from operating businesses in another jurisdiction, such as India.

KC

Khaitan & Co LLP

Why Indian Companies Are Choosing The India-Singapore Corridor While Going Global

Over the last few years, a consistent shift has been reshaping how Indian companies are going global. Indian founders and family-owned groups are no longer waiting until they "become global" to think internationally.

Worldwide Commercial

IMC Group

Decoding The Alternative Investment Funds Tax Puzzle In India: A Category-Wise Analysis

For Alternative Investment Funds (AIFs) in India, the second certainty often proves more complex than the first.

CP

Corporate Professionals

Tax Street – January 2026

NP

Nexdigm Private Limited

Finance Minister Introduces Finance Bill, 2026 Under Union Budget, 2026-27

Sagus Legal

Capital Appreciation On Conversion Of OCRPS Into Equity Shares Not Taxable Under Section 56(2)(x)

AC

Aurtus Consulting LLP

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

AC

Aurtus Consulting LLP

Receipt Of Shares Of Amalgamated Company In Lieu Of Stock-in-Trade Taxable

AC

Aurtus Consulting LLP

Tax Residency Abroad – Not Just A Game Of Days Spent Outside India!

NP

Nexdigm Private Limited

JSW Paints' Strategic Acquisition Of Akzo Nobel India: A Major Deal In The Indian Paints Sector

India Anti-trust

A

Acuity Law

SMBC's Strategic Investment In Yes Bank

A

Acuity Law

Union Budget 2026

AM

Alvarez & Marsal

Budget 2026-27 | Why Buyback Taxation A Victory For Minority Shareholders And A Hurdle For Promoters

AM

Alvarez & Marsal

Zoho One vs. Traditional ERPs: A Practical Guide For Mid-Sized Businesses

Worldwide Technology

IMC Group

RBI Notifies Draft RBI (NBFC –Registration, Exemptions And Framework For Scale Based Regulation) Amendment Directions, 2026

Sagus Legal

SEBI (Stock Brokers) Regulations, 2026: A Structural Reset Of India's Broking Regulatory Framework

India Commercial

IL

IndiaLaw LLP

RBI Releases FEMA 2026 Export-Import Trade Regulations: What Businesses Need To Know

India International

LS

Lakshmikumaran & Sridharan

The Post India–EU FTA Era: A Strategic Inflection Point For European Companies In India

Worldwide Commercial

IMC Group

Key Highlights Of The Union Budget 2026-27

As India advances deeper into the Kartavya Kaal, the Union Budget 2026-27 signals a maturing growth strategy one that prioritizes responsibility, resilience, and long-term value creation as the country moves...

NP

Nexdigm Private Limited

Union Budget 2026

Units in an International Financial Services Centre (IFSC) and Offshore Banking Units (OBUs)...

I

CMS INDUSLAW

Budget Reactions - Lakshmikumaran And Sridharan Attorneys - Taxation

The 2026 Budget has introduced significant changes that will impact various aspects of taxation. Our experts at Lakshmikumaran & Sridharan Attorneys have analysed these announcements and their implications.

LS

Lakshmikumaran & Sridharan

Union Budget 2026 - Direct Tax Proposals

No changes have been proposed in the Finance Bill, 2026 (Bill) on the personal and corporate income tax rates.

KC

Khaitan & Co LLP

From Vodafone To Tiger Global — A Constitutional Reset

India Commercial

IL

IndiaLaw LLP

Legal Case Analysis: Tiger Global - Flipkart Tax Dispute

LP

Legitpro Law

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

AC

Aurtus Consulting LLP

Tiger Global After GAAR Treaty Shopping Tax Residency Certificates And What Investors Must Show

LP

Legitpro Law

Should You Set Up An Entity In GIFT City

KS

King, Stubb & Kasiva

GIFT City: India's Tax And Repatriation Revolution For Global Capital: A 2026 Perspective

KS

King, Stubb & Kasiva

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

KC

Khaitan & Co LLP

Supreme Court Rules On Taxability Of Capital Gains In India – Denies Mauritius Tax Treaty Benefits And GAAR Grandfathering Protection

AP

AZB & Partners

Supreme Court Denies Tax Treaty Relief Under India-Mauritius DTAA For Tiger Global's Flipkart–Walmart Exit

AP

Argus Partners

Consideration Structuring And Working Capital Adjustments In Cross-Border M&A Transactions Under Indian Law

India Commercial

LegaLogic

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

In a landmark ruling, the Supreme Court of India has denied capital gains tax exemption claimed by Tiger Global International II Holdings, Tiger Global International III Holdings and Tiger Global International IV Holdings under the double taxation avoidance agreement between India and Mauritius on sale of shares of Flipkart Private Limited.

KC

Khaitan & Co LLP

Supreme Court Rules On Taxability Of Capital Gains In India – Denies Mauritius Tax Treaty Benefits And GAAR Grandfathering Protection

In a significant development, the Supreme Court, by its judgment dated January 15, 2026, has ruled against the Mauritian investment entities of Tiger Global in relation to their...

AP

AZB & Partners

Supreme Court Denies Tax Treaty Relief Under India-Mauritius DTAA For Tiger Global's Flipkart–Walmart Exit

On January 15, 2026, the Supreme Court of India delivered a landmark judgment in Authority for Advance Rulings (Income Tax) v. Tiger Global International II Holdings...

AP

Argus Partners

Consideration Structuring And Working Capital Adjustments In Cross-Border M&A Transactions Under Indian Law

The structuring of consideration in a mergers and acquisitions transaction constitutes a critical element of deal architecture, particularly at the term sheet stage where commercial intent is translated into legally enforceable mechanisms.

India Commercial

LegaLogic

Corporate Demergers In Listed Entities: Key Legal Consideration And Practical Insights For Value Creation

India Commercial

LegaLogic

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

Income tax is a tax levied and charged on individuals and entities based on their income or profits, in accordance with the provisions of the Income Tax Act, 1961.

R & D Law Chambers LLP

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

The Indian Income Tax Act, 1961 operates on the foundational premise of distinguishing between capital receipts and revenue receipts.

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.

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

I

CMS INDUSLAW

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

AC

Aurtus Consulting LLP

Homecoming Of Indian Startups: A Deep Dive Into Reverse Ipping

India Commercial

AL

Anhad Law

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

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

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Latest Videos

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Why Indian Companies Are Choosing The India-Singapore Corridor While Going Global

IMC Group

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

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