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.

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

The Assessee1 filed his return of income (‘ROI') for AY 2018-19 declaring total income of INR 17.59 crores. Thereafter, the Assessee filed the revised ROI with total income of INR 13.89 crores.

AC

Aurtus Consulting LLP

Homecoming Of Indian Startups: A Deep Dive Into Reverse Ipping

Once upon a pitch deck, the dream of every Indian startup was Delaware or Singapore incorporation, and global capital were the norm. But the tide is turning.

India Commercial

AL

Anhad Law

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

In M&A transactions, it is common for buyers to include non-compete obligations restricting sellers from engaging in similar businesses for a defined period.

GA

Globeview Advisors LLP

Primacy Of Fair Market Value Assessments In Intragroup Share Transfers

In the recent case of Bray Controls South East Asia Pte Ltd v. Commissioner of Income (International Taxation), W.P.(C) 17911/2024, the Delhi High Court examined an intragroup transfer of shares ...

MP

Majmudar & Partners

Tax Street – June 2025

NP

Nexdigm Private Limited

GIFT City And Aircraft Leasing In India

India Transport

BA

BTG Advaya

"Other Income" Of A Non-Resident – Adjustment Against Loss Incurred By A Permanent Establishment

AP

AZB & Partners

Personal Tax, M&A & IFSC: Finance Bill 2025 Key Takeaways

GA

Globeview Advisors LLP

Employee Stock Options

GA

Globeview Advisors LLP

What You Don't Realise When Converting An LLP To Private Limited Before A Strategic Sale

India Commercial

AA

Agama Law Associates

Wealth Preservation Strategies: Inheritance Tax Planning For High-Net-Worth Individuals In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Investment Vehicles

GA

Globeview Advisors LLP

Contingent & Deferred Consideration

GA

Globeview Advisors LLP

Regulatory Boost: How India Is Winning Back Its Startups Through Reverse Flipping

India Commercial

CP

Corporate Professionals

GST On Gold: 18, 22, 24 Carat Jewellery Rates & Ornaments

V

Vakilsearch

RBI Issues Revised Guidelines On Deposit Accounts Of Minors

AP

AZB & Partners

Eway Bill Limit 2025: State-Wise List & Thresholds

V

Vakilsearch

RBI Removes Hurdles For Rupee Trade Settlement, Boosting Global Use Of INR

India International

IL

IndiaLaw LLP

How To Add Or Update Bank Account In GST Portal?

V

Vakilsearch

Decoding Budget 2025 – Tax And Legal Insights

The theme for the Union Budget 2025-26 in the words of the Hon'ble Finance Minister is "Sabka Vikas" stimulating balanced growth of all regions. The government has demonstrated its commitment.

A

Acuity Law

Yearly Rewind 2024: Tax

The year 2024 has been remarkable from an Indian tax perspective marked by significant rulings pronounced on certain controversial issues.

A

Acuity Law

NRIs & Potential Tax Benefit: The India-Singapore Capital Gains Perspective

India's dynamic and rapidly growing economy, supported by a robust capital market, continues to attract Non-Resident Indians (NRIs) seeking to diversify their portfolios and participate in the country's growth story.

A

Acuity Law

Unlocking Tax Benefits Through Property Reinvestment

Welcome to this edition of Beyond Headlines! In several transactions that we have been involved, promoters wish to understand tax optimization opportunities on sale of shares.

GA

Globeview Advisors LLP

Transfer Of Rights Entitlement Is Not Akin To Transfer Of Shares

AC

Aurtus Consulting LLP

Tax Street – April 2025

NP

Nexdigm Private Limited

Income Tax Return Form 3 Notified By CBDT For AY 2025-26

DC

Dewan P.N. Chopra & Co.

A Sale Deed Is Not A Document Issued By A Revenue Authority Or Any Government Authority Which Would Certify The Agricultural Nature Of The Land

MM

M Mulla Associates

Athena Legal Key Budget Highlights 2025

AL

Athena Legal

GST Rates On Gold: 18, 22, 24 Carat & Making Charges

V

Vakilsearch

Exiting A U.S. Venture: A Tax Guide For Non-U.S. Nationals

SA

Solique Advisors

Taxing Cryptocurrencies In India

India Technology

HA

HSA Advocates

Understanding ESOP Tax Implications For Companies And Employees

CP

Corporate Professionals

Capital Reduction: End Of The Road For Taxpayer Fate?

LS

Lakshmikumaran & Sridharan

Exiting A U.S. Venture: A Tax Guide For Non-U.S. Nationals

The United States remains a highly attractive destination for foreign investment, drawing substantial capital inflows annually.

SA

Solique Advisors

Taxing Cryptocurrencies In India

Cryptocurrencies are digital or virtual forms of currency that leverage cryptographic techniques to ensure security, making them highly resistant to counterfeiting or double spending.

India Technology

HA

HSA Advocates

Understanding ESOP Tax Implications For Companies And Employees

Employee Stock Option Plans (ESOPs) are a powerful tool for startups and established companies alike, offering employees a sense of ownership while aligning their interests with the company's growth.

CP

Corporate Professionals

Capital Reduction: End Of The Road For Taxpayer Fate?

The Supreme Court recently in Jupiter Capital[1] upheld the ruling of Bombay High Court that the complete reduction of capital (resulting in cancellation of shares) would be tantamount to transfer in terms of Section 2(47)...

LS

Lakshmikumaran & Sridharan

Union Budget 2025-26

EY

Ernst & Young

Union Budget: - Highlights Of Budget 2025

The recent developments and changes in the 2025 budget by Union Minister Nirmala Sitaraman have triggered major changes in the Indian Taxation system and the economy.

Ka

Khurana and Khurana

Budget 2025 | Direct Tax Proposals

The Finance Bill, 2025 (Bill) has not proposed any change in the tax rates for companies and firms under the Income-tax Act, 1961 (IT Act).

KC

Khaitan & Co LLP

Budget 2025: Course Correction For An Economy In Transition

The Finance Bill, 2025 (Budget) for the financial year (FY) 2025-26 was presented by the Finance Minister of India (FM) on February 1, 2025.

Anagram Partners

Budget 2025: The Deal Maker's Lens

Sovereign Wealth Funds and Pension Funds – tax exemption extended for 5 years...

RP

Resolut Partners

Government Issues Guidance On Application Of 'Principal Purpose Test' Under Tax Treaties

KC

Khaitan & Co LLP

Carried Interest Mechanism Of Alternative Investment Funds

I

CMS INDUSLAW

ITAT Delhi Examines Principal Purpose Test And Allows The Benefit Under India-Luxembourg Tax Treaty

KC

Khaitan & Co LLP

Taxation Of Foreign Asset Transfers And Offshore Capital Gains

AP

AK & Partners

Taxing Buy-Back Of Shares| Creating An Artificial Quagmire

Anagram Partners

Taxability Of Sale Consideration Retained In Escrow: A Conundrum

LS

Lakshmikumaran & Sridharan

Indexation Benefit – The Devil Is In The Details

J

JSA

Tax Considerations In Cross Border M&A | An In-Depth Overview Of The Indian Landscape

BA

BTG Advaya

Indirect Tax | July 2024

J

JSA

Alternative Investment Funds - Overview Of Tax Considerations

I

CMS INDUSLAW

Fate Of Indirect Transfer Tax Post Tiger Global Judgment – Will It Add Hurdles For MNEs?

LS

Lakshmikumaran & Sridharan

Mauritius Tax Treaty Benefits Upheld And Clarity Given On Residency Status

MP

Majmudar & Partners

Taxation Of Real Estate Transactions: A Post-Budget Analysis

India Real Estate

LS

Lakshmikumaran & Sridharan

Taxation Of Overseas Investments By Indian Investors Decoded

J

JSA

Delhi HC Reinstates Tax Exemption For Tiger Global's Flipkart Sale, Reversing AAR's Tax Avoidance Claim

NP

Nexdigm Private Limited

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VA

Vaish Associates Advocates

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