India: Income 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.

Tax Street – January 2026

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 January 2026.

NP

Nexdigm Private Limited

Salary Taxation Revamped Under Indian Income-Tax Rules | Modernising Perquisites And Allowances

The draft Income-tax Rules, 2026 (New Rules) have been released by the Government of India as part of the transition to the Income-tax Act, 2025 (New Act). Currently open for stakeholder consultation, the New Rules are proposed to come into effect from 1 April 2026.

KC

Khaitan & Co LLP

Tiger Roars, Tax Uncertainty Soars! – The Ultimate "Upside Down" Of International Tax Jurisprudence In India

In the first two parts of this series of articles, the authors critically examined the decision in Tiger Global (Supra), including the key findings of all the relevant authorities; implications; and the way forward.

AP

AZB & Partners

Strategic Government Incentives For Global Capability Centres In Tier 2 Cities: A Real Estate And Regional Development Perspective

India's Global Capability Centre (GCC) ecosystem is now matured beyond a ‘space-to-watch'. Multinational corporations now operate fairly large centres managing engineering, analytics, compliance, and strategic operations from Indian cities.

India Real Estate

KS

King, Stubb & Kasiva

ITAT Denies Depreciation On Artificial Goodwill Created Upon Intra-group Amalgamation

AC

Aurtus Consulting LLP

Union Budget 2026-2027: Transforming India's Electronics Manufacturing and Export Landscape

AP

AK & Partners

Union Budget 2026-27: Strengthening Certainty Simplifying Compliance And Using Tax Policy As A Strategic Lever

KS

King, Stubb & Kasiva

Budget 2026: A Structural Reset Of India's Transfer Pricing Framework

NP

Nexdigm Private Limited

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

AC

Aurtus Consulting LLP

Tax Treatment Of Non-Compete Fees: Supreme Court Brings Long-Awaited Clarity

India Litigation

KC

Khaitan & Co LLP

Budget 2026-2027 Analysis- Tax Exemption And TDS Removal On Interest Awarded By Motor Accident Claims Tribunal (MACT) To Natural Persons

AP

AK & Partners

Taxation Of Stock-in-Trade In Amalgamations: The Jindal Equipment Case And Its Implications

LP

Legitpro Law

Affordable Housing: Global Evolution, Indian Context, And The Post–Budget 2026 Policy Imperative

India Real Estate

HA

HSA Advocates

High Court Of Judicature At Bombay Sets Aside Service Tax Demand On Individual Advocate: Reaffirms Primacy Of Exemption And Reverse Charge Framework

HA

HSA Advocates

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

HA

HSA Advocates

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

India International

LS

Lakshmikumaran & Sridharan

Key Amendments To The External Commercial Borrowing Regime Under The 2026 Borrowing And Lending Regulations

J

JSA

The Final Verdict: Tenancy Vs. Ownership (Video)

India Real Estate

IL

IndiaLaw LLP

India Labour Law Reforms 2026: Key Developments And Compliance Updates

India Employment

AL

Anhad Law

How To Choose Between Mainland And Free Zone Structures Based On Tax And Compliance Frameworks

For founders and boards, establishing a business in the UAE is no longer driven by speed, licence cost, or promotional incentives alone.

Worldwide Commercial

IMC Group

Draft Income-tax Rules, 2026 Notified For Safe Harbour For IT Services

Pursuant to the clarification provided in the Hon'ble Finance Minister's Budget Speech regarding the revamping of the Safe Harbour Rule, the Government has introduced Rule 91 of the Income-tax Rules, 2026...

NP

Nexdigm Private Limited

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

The assessees* are investment companies of the Jindal Group holding shares in operating companies, Jindal Ferro Alloys Limited (‘JFAL') and Jindal Strips Limited (‘JSL').

AC

Aurtus Consulting LLP

Receipt Of Assets By A Private Trust Established Solely For Benefit Of Relatives Covered By Exception Under Clause (X) Of Proviso To Section 56(2)(x)

The Assessee1 is a private trust settled on 01-Sep-2021 by Mr. Venu Srinivasan (‘Settlor') for the benefit of his family members.

AC

Aurtus Consulting LLP

Delhi ITAT Allows DTAA Benefit On DDT; Caps DDT At 10% Under Indo-Japan DTAA

AC

Aurtus Consulting LLP

Lease Airrafts And Their Taxability In India : Sunflower Aircraft Leasing Limited v. Assistant Commissioner Of Income Tax

A

Acuity Law

Minimum Alternate Tax (MAT) Amendments In Union Budget 2026 – A Critical Analysis

NP

Nexdigm Private Limited

Income-tax To Be Levied On Real Income And Not Notional Income

AC

Aurtus Consulting LLP

Transfer Pricing And Characterization Of An Entity : Netflix Entertainment Services India LLP v. Deputy Commissioner Of Income Tax

A

Acuity Law

Proportionate Reduction As 'Transfer': Principal Commissioner Of Income Tax v. Jupiter Capital

A

Acuity Law

Substance Over Form While Determining Permanent Establishment: Hyatt International Southwest Asia Ltd. v. Additional Director Of Income Tax

A

Acuity Law

PE Loss Set Off Against ECB Interest Allowed: Abu Dhabi Commercial Bank v. DCIT

A

Acuity Law

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

NP

Nexdigm Private Limited

Athena Legal Key Budget Highlights 2026

AL

Athena Legal

Substance Over Form While Determining Permanent Establishment: Hyatt International Southwest Asia Ltd. v. Additional Director Of Income Tax

Hyatt International Southwest Asia Ltd ("Appellant") is a company incorporated in the United Arab Emirates ("UAE") and is a tax resident UAE under Article 4 of the Agreement between...

A

Acuity Law

PE Loss Set Off Against ECB Interest Allowed: Abu Dhabi Commercial Bank v. DCIT

Abu Dhabi Commercial Bank ("Assessee") is a UAE -headquartered bank and UAE tax resident with a Permanent Establishment ("PE") in India, extended External Commercial Borrowings ("ECBs")...

A

Acuity Law

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

In a landmark ruling with far‑reaching implications for high‑net‑worth individuals and globally mobile Indian entrepreneurs, the Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that Mr. Binny Bansal...

NP

Nexdigm Private Limited

Athena Legal Key Budget Highlights 2026

The Union Budget 2026 has introduced several significant policy and regulatory changes that may impact businesses across various sectors. We highlight key elements of the budget which has implications on the businesses and the economy.

AL

Athena Legal

Missed Foreign Disclosures? Voluntary Disclosure Open In 2026

NP

Nexdigm Private Limited

Union Budget 2026-27 - Direct Tax

The Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman presented the Union Budget 2026-27 on February 1, 2026 in the Lok Sabha.

SO

S&A Law Offices

Union Budget 2026-27 - Indirect Tax

Lithium-ion cell for use in the manufacture of battery or battery pack of EV or hybrid motor vehicle

SO

S&A Law Offices

DDT – Tax On Shareholder – DTAA Applicable!!

This update is in furtherance to the earlier edition of ‘What's Up in Tax!', March, 2023[1] analysing the decision of the Income Tax Appellate Tribunal (‘ITAT'), Special Bench in the case of Total Oil India Pvt. Ltd.[2].

AP

AZB & Partners

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

The Inordinate Transition: A Jurisprudential Exploration Of The Income-Tax Act, 2025

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Driving Clarity: Tata Motors' Legal And Structural Overhaul

India Commercial

A

Acuity Law

Union Budget 2026

A

Acuity Law

Union Budget 2026

I

CMS INDUSLAW

Budget Reactions - Lakshmikumaran And Sridharan Attorneys - Taxation

LS

Lakshmikumaran & Sridharan

Union Budget 2026 - Direct Tax Proposals

KC

Khaitan & Co LLP

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

HA

HSA Advocates

Tax Street – December 2025

NP

Nexdigm Private Limited

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

The New Income Tax Act 2025

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Should You Set Up An Entity In GIFT City

KS

King, Stubb & Kasiva

Bombay High Court Resolves The DDT-DTAA Controversy: Treaty Rate Held Applicable Notwithstanding Domestic Levy Mechanism

LS

Lakshmikumaran & Sridharan

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

KS

King, Stubb & Kasiva

Can PMLA Be Invoked Solely Based On The Invocation Of Section 120b (Criminal Conspiracy) Of Indian Penal Code Which Is A Scheduled Offence

VA

Vaish Associates Advocates

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Latest Videos

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How To Choose Between Mainland And Free Zone Structures Based On Tax And Compliance Frameworks

IMC Group

Legal Podcast Episode No 2 ( MSME ) (Video)

IL

IndiaLaw LLP

Behind The Bench: Sr. Adv. Arvind P. Datar On Safari Retreat Judgment And Tax Law Interpretation (Video)

SL

Shraff Legal Advocates

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Union Budget 2020: An Overview (Video)

BI

BDO India LLP

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