India: Capital Gains Tax

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Article
India's 2026 Tax Reforms For Foreign Investors In Government Securities: A Step Towards A More Competitive Sovereign Debt Market
In a significant move to deepen foreign participation in India’s sovereign debt market, the Government of India promulgated the Income-tax (Amendment) Ordinance, 2026 on 5 June 20261, introducing a comprehensive tax exemption for eligible foreign investors investing in Government securities. Effective retrospectively from 1 April 2026, the Ordinance exempts specified income arising from Government securities from withholding tax and long-term capital gains tax, thereby addressing one of the principal tax-related barriers to foreign investment in Indian debt markets.
India Tax
KS
King, Stubb & Kasiva
Article
Mumbai ITAT Holds Fair Value Of ESOP Shares To Be Cost Under Section 49(2AA) Despite ESOP Perquisite Being Non-taxable In India Under India-UK DTAA
The Mumbai ITAT held that Fair Market Value(‘FMV’) of ESOP shares on the exercise date would constitute the cost of acquisition under section 49(2AA) of the Income-tax Act, 1961 (the ‘Act’), notwithstanding that the related ESOP perquisite was not taxable in India. The Tribunal ruled that section 49(2AA) of the Act does not require actual taxation of the perquisite in India and directed recomputation of capital gains by considering FMV of ESOP shares as the cost of acquisition.
India Tax
AC
Aurtus Consulting LLP
Article
Repurchase Of Stock Options: Perquisite v/s Capital Gains
The taxation of employee stock options in India has sparked considerable debate, particularly when vested but unexercised options are repurchased by employers. The Bangalore Income-tax Appellate Tribunal recently examined whether such consideration should be taxed as salary perquisites or capital gains, establishing critical distinctions between the taxation of stock options at exercise versus the taxation of rights embedded in vested options.
India Tax
I
CMS INDUSLAW
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