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.

Non-Applicability Of Section 56(2)(x) To Share Buy-Back Transactions

Globe Capital Market Ltd (‘Assessee’), is engaged in the business of the share broking and clearing of trades.

India Commercial

AC

Aurtus Consulting LLP

Tiger Global: Caged On Grandfathering, Still Hunting On Substance

Tiger Global has reset the standard for treaty entitlement in India. For international practitioners and in-house counsel advising on India-facing structures — whether cross-border holding arrangements...

R & D Law Chambers LLP

Tiger Global And Beyond: Anti-Avoidance, Grandfathering And Investor Protection

On 15 January 2026, the Supreme Court of India delivered its judgment in The Authority of Advance Rulings (Income Tax) and Others v. Tiger Global International II Holdings, Tiger Global International III Holdings, and Tiger Global International IV Holdings (Civil Appeal Nos. 262, 263 and 264 of 2026).

SA

Shardul Amarchand Mangaldas & Co

Taxation And Compliance Obligations For Proprietorship Firms

Starting a sole proprietorship in India offers simplicity and flexibility, but business owners must navigate complex taxation frameworks and compliance obligations.

MH

Mansukhlal Hiralal & Co.

Section 80-IAC Of The Income-tax Act, 1961- A Comprehensive Guide For Startups In India

SR

S.S. Rana & Co. Advocates

Decoding PAN Amendments In The New Income Tax Regime

KC

Khaitan & Co LLP

Five Legal And Compliance Essentials For Setting Up A Family Office In India

India Commercial

AP

AK & Partners

The Legal, Tax And Governance Cost Of Intestacy For India's Wealth Families

AP

AK & Partners

Tax Benefits And Regulatory Compliance For Section 8 Companies In India

MH

Mansukhlal Hiralal & Co.

CBDT Clarifies The Applicability Of GAAR Grandfathering On Income From Transfer Of Investments Acquired Prior To 1 April 2017

KC

Khaitan & Co LLP

Corporate & Compliance Digest April 06, 2026

India Commercial

AP

AK & Partners

Supreme Court Clarifies Taxability Of Share Substitution In Amalgamations: Role Of Commercial Realisability

HS

Hammurabi & Solomon

Understanding The Treatment Of An HUF Under The Income Tax Act, 1961

Fox & Mandal

Amendments To General Anti-Avoidance Rule – An Overview

AP

AZB & Partners

Banking & Finance Digest March 30, 2026

AP

AK & Partners

Income Tax Rules, 2026 Notified: HRA, Allowance And Form Changes That Salary Earners And Corporates Must Prepare For

LP

Legitpro Law

Unilateral Arbitral Appointments And Their Waiver: Supreme Court Settles The Law

India Litigation

P

PSA

IT Rules 2026 Deepfake Regulation: Three Hour Takedowns And AI Labelling Obligations

India Technology

LP

Legitpro Law

India’s New Labour Codes And The 50% Wage Rule: Why Allowance-Heavy Salary Structures May No Longer Work

India Employment

LegaLogic

Flat Received In Lieu Of Surrender Of Tenancy Rights Not Taxable Under Section 56(2)(x)

The Assessee was allotted property with a stamp duty value of INR 11.69 Crores, under a Permanent Alternate Accommodation (PAA) agreement executed in March 2017.

AC

Aurtus Consulting LLP

Taxation And Liability In Partnership Firms In India

Partnership firms continue to be a popular business structure in India, especially for small and medium enterprises, family businesses, and professional ventures.

MH

Mansukhlal Hiralal & Co.

Form 3CEB To Form 48: What The New Transfer Pricing Reporting Regime Means For Taxpayers!

Since its introduction in 2013, Form 3CEB has served as primary Transfer Pricing ('TP') disclosure form in India. Taxpayers having international transactions or specified domestic transactions...

AC

Aurtus Consulting LLP

Taxation And Annual Compliance For One Person Companies In India

One Person Companies have become a practical choice for solo entrepreneurs who want the benefit of a corporate structure without bringing in multiple shareholders.

MH

Mansukhlal Hiralal & Co.

Updated Returns In Union Budget 2026: Slightly Distant From The Home Stretch?

LS

Lakshmikumaran & Sridharan

Taxation Framework For LLPs In India

MH

Mansukhlal Hiralal & Co.

Income Tax Rules, 2026 Notified: HRA, Allowance And Form Changes That Salary Earners And Corporates Must Prepare For

LP

Legitpro Law

Global Capabilities Centres (GCCs): Navigating U.S. Immigration Barriers Through Offshore Talent Hubs

India Immigration

KC

Kochhar & Co.

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

LP

Legitpro Law

Due Diligence Before You Deal: What Foreign Investors Should Verify Before Acquiring A Business In India

IMC Group

Bridging Traditional Taxation And Digital Assets: India’s Income-Tax (Amendment) Rules, 2026 Explained

IL

IndiaLaw LLP

Decoding Home-Office PE: OECD's 2025 Framework And India's Reservations

LS

Lakshmikumaran & Sridharan

Salary Payment To Foreign National Employees When Does Not Attract IGST

India Employment

LS

Lakshmikumaran & Sridharan

Competition Law Newsletter – March 2026

India Anti-trust

DL

DSK Legal

Bridging Traditional Taxation And Digital Assets: India’s Income-Tax (Amendment) Rules, 2026 Explained

On 5th March 2026, the Central Board of Direct Taxes (“CBDT”), exercising powers conferred under Section 295 read with Section 285BA of the Income-tax Act, 1961, promulgated the Income-tax (Amendment) Rules, 2026 (“the Amendment”)...

IL

IndiaLaw LLP

Decoding Home-Office PE: OECD's 2025 Framework And India's Reservations

Since the onset of COVID-19, remote working arrangements have expanded rapidly, leading to widespread acceptance of work-from-home models.

LS

Lakshmikumaran & Sridharan

Salary Payment To Foreign National Employees When Does Not Attract IGST

The Karnataka High Court has recently overruled the Revenue Department’s contention that the assessee (a multi-national company) was liable to pay IGST under reverse charge mechanism (‘RCM’)...

India Employment

LS

Lakshmikumaran & Sridharan

Competition Law Newsletter – March 2026

A decade old saga continues with the case originating from a 2015 complaint by the All India Online Vendors Association...

India Anti-trust

DL

DSK Legal

Supreme Court Held That Attachment Orders Under Benami Act Cannot Be Challenged Under IBC

Sagus Legal

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

The Hon'ble Pune Tribunal in case of Aptara Technologies Private Limited v. DCIT has held that depreciation on goodwill arising pursuant to an intra-group amalgamation is not allowable.

AC

Aurtus Consulting LLP

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

The Union Budget 2026 marks a significant milestone for India's electronics manufacturing sector, introducing a comprehensive policy framework aimed at positioning the country as a global electronics manufacturing...

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

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

Worldwide Commercial

IMC Group

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

NP

Nexdigm Private Limited

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

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)

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

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Latest Videos

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Due Diligence Before You Deal: What Foreign Investors Should Verify Before Acquiring A Business In India

IMC Group

Legal Podcast Powered By INDIA LAW LLP Episode No 2 ( MSME )

IL

IndiaLaw LLP

Driving Innovation And Growth: The Power Of Global Capability Centres (GCCs) (Video)

J

JSA

Interplay Between Tax Laws, PMLA & IBC (Video)

SL

Shraff Legal Advocates

Key Takeaways From Seminar On Union Budget 2020 By Vaish Associates Advocates - Clause By Clause Analysis!

VA

Vaish Associates Advocates

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