India: Income Tax

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Article
Taxing The Trust: What India’s REIT And InvIT Tax Reforms Mean For Investors
India’s Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) were designed as tax-efficient ways to invest in income-producing assets through a regulated, transparent structure. That promise remains, but three successive legislative reforms between 2023 and 2026 have changed the tax structure for these business trusts and their investors.
India Tax
SA
Shardul Amarchand Mangaldas & Co
Article
AIFs As LLPs Vis-à-vis Trusts: Choosing The Right Vehicle Under India's Evolving Fund Regime
Alternative investment funds (“AIFs”) are privately pooled investment vehicles which raise funds and invest in accordance with a defined investment policy for the benefit of the investors. AIFs established and operating within India (except in the Gujarat International Finance Tec-City (“GIFT City”)) are regulated by the Securities and Exchange Board of India (“SEBI”) under the SEBI (Alternative Investment Funds) Regulations, 2012, as amended (“AIF Regulations”), which allow AIFs to be structured as a trust, a limited liability partnership (“LLP”), a company, or a body corporate.
India Tax
LegaLogic
Article
Recent Tax Amendments: Restoring The Dividend Exemption For REIT And InvIT Unit Holders
Business trusts — Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) — and their unit holders are taxed under a pass-through framework built around Section 223 of the Income-tax Act, 2025 (corresponding to Section 115UA of the erstwhile 1961 Act), read with Schedule V (Table Serial Nos. 3, 4 and 5) of the ITA 2025, which mirror clauses (23FC), (23FCA) and (23FD) of Section 10 of the ITA 1961.
India Tax
CP
Corporate Professionals
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
Article
How Zoho Books Handles Cross-Border Consolidation With Multi-Entity Accounting In The GCC
GCC organizations keep expanding the way most successful businesses do. First, a holding company is incorporated in the UAE. It opens a branch in Saudi Arabia. Another entity follows in Bahrain or Qatar. At each stage, the finance team sets up a fresh Zoho Books organization to manage the accounts of that entity. It's a smart, practical choice, and it serves each entity well on its own. A well-planned Zoho Books setup becomes even more valuable as the organization expands across multiple Gulf markets.
Worldwide Technology
IMC Group
Article
Startup India Scheme: Legal Benefits And Compliance Guide
Since its launch on 16 January 2016, the Startup India Scheme has become the cornerstone of India's entrepreneurship policy, offering tax holidays, funding access, and regulatory relief to eligible new-age businesses. For founders, understanding the legal architecture of this scheme — particularly Department for Promotion of Industry and Internal Trade (DPIIT) recognition — is essential to unlocking benefits worth lakhs, sometimes crores, in tax savings and compliance relief.
India Tax
KS
King, Stubb & Kasiva
Article
ITAT Mumbai: 'Demerger' Definition Fails Where Undertaking Is Demerged To WOS But Shares Issued By Its Holding Company
In the case of Sterling Holiday Resorts Limited1, while examining the conditions for a tax-neutral demerger under the Income-tax Act, 1961 (IT Act), the Income-Tax Appellate Tribunal (Mumbai Bench) (ITAT) has, inter alia, held that where the company receiving the demerged undertaking does not itself issue shares to the shareholders of the demerged company, the transaction fails to satisfy the definition of "demerger" under Section 2(19AA) of the IT Act, even if shares are issued by its 100% holding company.
India Commercial
KC
Khaitan & Co LLP
Article
インドの新所得税法：多国籍企業および日系子会社のための包括的コンプライアンスガイド
インドの所得税制度は、過去60年以上の歴史のなかで最も広範かつ抜本的な構造改革を経験しました。2025年所得税法（IT Act, 2025）は、従来の1961年所得税法（IT Act, 1961）に代わるものであり、2026年4月1日に施行されました。さらに、本法には直接税中央委員会（CBDT）によって2026年3月20日に告示された2026年所得税Š
India Tax
A
Acuity Law
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