India: Capital Gains Tax

Subscribe

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 – June 2025

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...

NP

Nexdigm Private Limited

GIFT City And Aircraft Leasing In India

To quote India's civil aviation minister: "By positioning India as a competitive aircraft leasing hub, GIFT City is unlocking a USD 5 billion annual opportunity-reducing leasing costs by 10-15%...

India Transport

BA

BTG Advaya

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

Attribution of profit to a permanent establishment (‘PE') and computation of the total taxable income of such an entity having PE in India is yet another...

AP

AZB & Partners

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

Welcome to the Budget edition of Beyond Headlines! The Finance Bill 2025 introduces several key amendments to the Income-tax Act, 1961, bringing notable changes for individuals, businesses, and financial institutions.

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

Decoding Budget 2025 – Tax And Legal Insights

A

Acuity Law

Yearly Rewind 2024: Tax

A

Acuity Law

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

A

Acuity Law

Unlocking Tax Benefits Through Property Reinvestment

GA

Globeview Advisors LLP

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

V

Vakilsearch

Eway Bill Limit 2025: State-Wise List & Thresholds

V

Vakilsearch

Understanding The Interplay Between Insurance And Data Protection In India

TC

Tuli & Co

Real Estate Update I Supreme Court: Property Registration Alone Does Not Confer Ownership

India Real Estate

MH

Mansukhlal Hiralal & Co.

GST On Legal Services & Advocate Fees Explained

V

Vakilsearch

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

Transfer Of Rights Entitlement Is Not Akin To Transfer Of Shares

The Asssessee , was established in Saudi Arabia and is certified to be a tax resident in Saudi Arabia for the purposes of India-Saudi Arabia DTAA (‘the Treaty').

AC

Aurtus Consulting LLP

Tax Street – April 2025

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 April 2025.

NP

Nexdigm Private Limited

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

The CBDT through Notification No. 41/2025 dated 30 April, 2025 notifies the Income Tax Return Form 3 for the Assessment Year ('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

Union Budget 2025-26

EY

Ernst & Young

Unlocking Prosperity | A New Era For Real Estate

India Real Estate

EY

Ernst & Young

Income Arising From Crypto Sales Prior To April 1, 2022 To Be Taxed As Capital Gains And Not As Income From Other Sources

MP

Majmudar & Partners

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

Growth: The Economic Survey 2024-25 projected a real GDP growth for FY26 between 6.3% to 6.8%.

EY

Ernst & Young

Unlocking Prosperity | A New Era For Real Estate

With a view to further incentivize the real estate sector in India, the Finance Minister has announced several policy initiatives. Banking on the success of SWAMIH Fund I , another fund (SWAMIH Fund 2) of INR 15,000 crores will be established as a blended finance facility with contributions from the Government, banks and private investors.

India Real Estate

EY

Ernst & Young

Income Arising From Crypto Sales Prior To April 1, 2022 To Be Taxed As Capital Gains And Not As Income From Other Sources

An individual salaried taxpayer (the "Individual") purchased bitcoins during the financial year 2015-16 and sold them in the financial year 2020-21.

MP

Majmudar & Partners

Navigating FEMA Regulations: Analysis Of Real Estate Investments In India By NRIs

India Real Estate

Archer & Angel

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

In a welcome move, the apex tax administration body in India, the Central Board of Direct Taxes (CBDT) has clarified vide Circular No. 1 of 2025 (Circular) that (i) the ‘Principal Purpose Test' (PPT)...

KC

Khaitan & Co LLP

Carried Interest Mechanism Of Alternative Investment Funds

Carried Interest means an additional incentive, or a percentage of gains earned by investors, distributed to a specific class of unitholders (usually investment managers or sponsor)...

I

CMS INDUSLAW

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

In a first of its kind ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) in the case of SC Lowy P.I. (LUX) S.A.R.L. vs. ACIT, (ITA No.3568/DEL/2023) has adjudicated on the merits of the PPT provisions ...

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

The New Tax Landscape For Buy-Backs: Implications Of The Finance (No. 2) Act, 2024

India Commercial

Es

Economic Laws Practice

Safir Anand, Ritu Bhargava Speak To IBLJ On Why India's Unicorns Choosing Foreign Shores

AA

Anand & Anand

2024年度インド国家予算が海外居住者および外国企業に及ぼし得る影響

NP

Nexdigm Private Limited

See more

Latest Videos

See more

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More