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.

India’s New Tax Exemption For Foreign Investors In Government Securities: A Strategic Shift In Sovereign Debt Policy

On 5 June 2026, the Government of India promulgated the Income-tax (Amendment) Ordinance, 2026, exempting specified foreign investors from taxation on both interest income and capital gains arising from investments in Government Securities (“G-Secs”), with retrospective effect from 1 April 2026.

LP

Legitpro Law

The Dilution Dilemma: Income Tax Immunity In Land Acquisition

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (“RFCTLARR Act”) is a general law governing the compulsory acquisition of land for strategic, infrastructural public purposes.

Shivadass & Shivadass

The Expansion Of AIF Universe In India

Sophisticated investors investing in India are no longer required to settle for the fund. Increasingly, they want the deal, i.e., the specific, high-conviction opportunity sitting inside the fund’s portfolio.

A

Acuity Law

Secondaries & Continuation Funds

Private equity funds operate as pooled investment vehicles with typical lifespans of 10 to 12 years, where limited partners (“LPs”) commit capital upfront for deployment by the general partner (“GP”).

A

Acuity Law

Paper Tigers: When Startup Contracts Can’t Save You

India Litigation

A

Acuity Law

Delhi ITAT Denies DTAA Benefit: TRC Insufficient Without Economic Substance

AC

Aurtus Consulting LLP

Article 13(4): Taxation Of Capital Gains On Shares In Indian Companies: An Analysis Of The Grandfathering Clause And Its Implications

KS

King, Stubb & Kasiva

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

SA

Shardul Amarchand Mangaldas & Co

Navigating India’s New Income Tax Code: A Comprehensive Compliance Guide For MNCs & Japanese Subsidiaries

A

Acuity Law

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

AP

AK & Partners

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

HS

Hammurabi & Solomon

India Reassures Investors After Tiger Ruling Prompts Concerns

AP

AZB & Partners

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

AC

Aurtus Consulting LLP

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

Supreme Court Holds That Admission Of Debt By A Resolution Professional Does Not Amount To Acknowledgment Of Liability Under Article 18 Of The Limitation Act, 1963 And The Time Period Of Earlier CIRP Proceedings Against A Corporate Debtor Is To Be Excluded While Computing The Limitation Period Under Article 137 Of The Limitation Act, 1963

India Insolvency

Sagus Legal

India's New Frontier In Digital Content And AI Regulation: Navigating The Synthetically Generated Information Regulation Under The Information Technology (Intermediary Guidelines And Digital Media Ethics Code) Amendment Rules, 2026

India Technology

LegaLogic

Episode 7: Trends And Technology In White-Collar Crimes | Transforming India (Season 2) (Video)

J

JSA

India’s New Online Gaming Framework: Analysis Of The 2025 Act And 2026 Rules

India Media & IT

DV

Dolce Vita Advisors

Rajasthan Releases Draft Code On Wages Rules, 2026: Key Compliance Changes For Employers

India Employment

IL

IndiaLaw LLP

Is Offshore Offshore Enough? Recent Indian Supreme Court Tax Decision Impacts Global M&A Which Derive Substantial Value From India

Cross-border M&A transactions routinely involve offshore holding structures. A typical exit involves selling shares in a foreign holding company whose value is substantially derived from operating businesses in another jurisdiction, such as India.

KC

Khaitan & Co LLP

Why Indian Companies Are Choosing The India-Singapore Corridor While Going Global

Over the last few years, a consistent shift has been reshaping how Indian companies are going global. Indian founders and family-owned groups are no longer waiting until they "become global" to think internationally.

Worldwide Commercial

IMC Group

Decoding The Alternative Investment Funds Tax Puzzle In India: A Category-Wise Analysis

For Alternative Investment Funds (AIFs) in India, the second certainty often proves more complex than the first.

CP

Corporate Professionals

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

Finance Minister Introduces Finance Bill, 2026 Under Union Budget, 2026-27

Sagus Legal

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

AC

Aurtus Consulting LLP

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

AC

Aurtus Consulting LLP

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

AC

Aurtus Consulting LLP

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

NP

Nexdigm Private Limited

JSW Paints' Strategic Acquisition Of Akzo Nobel India: A Major Deal In The Indian Paints Sector

India Anti-trust

A

Acuity Law

SMBC's Strategic Investment In Yes Bank

A

Acuity Law

Union Budget 2026

AM

Alvarez & Marsal

Budget 2026-27 | Why Buyback Taxation A Victory For Minority Shareholders And A Hurdle For Promoters

AM

Alvarez & Marsal

Key Highlights Of The Union Budget 2026-27

NP

Nexdigm Private Limited

SMBC's Strategic Investment In Yes Bank

The year 2025 witnessed a landmark development in the Indian banking ecosystem with the successful completion of the acquisition of 24% in Yes Bank Limited ("Yes Bank")...

A

Acuity Law

Union Budget 2026

The Finance Minister (FM). Ms. Nirmala Sitaraman presented her ninth budget in Parliament today. Given the backdrop of significant geopolitical uncertainty, the Finance Bill 2026...

AM

Alvarez & Marsal

Budget 2026-27 | Why Buyback Taxation A Victory For Minority Shareholders And A Hurdle For Promoters

While promoters may find the new tax rates less attractive than the pre-2024 era, the retail and institutional investor community will likely welcome the lower, more transparent capital gains rates...

AM

Alvarez & Marsal

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

Union Budget 2026

I

CMS INDUSLAW

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

Pursuant to the order of AAR, Tiger Global filed a writ petition before the High Court and the High Court quashed AAR's order and held that Tiger Global is entitled to benefits under the DTAA and their income is not chargeable to tax in India...

AC

Aurtus Consulting LLP

Tiger Global After GAAR Treaty Shopping Tax Residency Certificates And What Investors Must Show

For more than two decades, offshore holding structures using Mauritius and other treaty jurisdictions have been a staple of foreign investment into India, particularly for venture and private equity funds.

LP

Legitpro Law

Should You Set Up An Entity In GIFT City

GIFT City (Gujarat International Finance Tec-City) has matured from a bold idea into India's functioning International Financial Services Centre (IFSC).

KS

King, Stubb & Kasiva

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

GIFT City stands as India's boldest experiment in financial globalization, reimagining Gujarat's IFSC as a Singapore-style hub free from mainland tax drags and repatriation hurdles.

KS

King, Stubb & Kasiva

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

KC

Khaitan & Co LLP

Supreme Court Rules On Taxability Of Capital Gains In India – Denies Mauritius Tax Treaty Benefits And GAAR Grandfathering Protection

AP

AZB & Partners

Supreme Court Denies Tax Treaty Relief Under India-Mauritius DTAA For Tiger Global's Flipkart–Walmart Exit

AP

Argus Partners

Consideration Structuring And Working Capital Adjustments In Cross-Border M&A Transactions Under Indian Law

India Commercial

LegaLogic

Corporate Demergers In Listed Entities: Key Legal Consideration And Practical Insights For Value Creation

India Commercial

LegaLogic

Earn-Out Negotiations In India's Startup M&A Landscape

India Commercial

SR

S.S. Rana & Co. Advocates

India's Capital Gains Accounts Scheme Goes Digital: Consequences Of The 2025 Amendment For Taxpayers

LP

Legitpro Law

The Capital Gains Accounts Scheme Goes Digital: Implications Of The 2025 Amendment

HA

HSA Advocates

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

R & D Law Chambers LLP

Tax Street – October 2025

NP

Nexdigm Private Limited

Mumbai Tribunal Grants Treaty Exemption To Singapore Company On Sale Of Grandfathered Shares; Dismisses Allegations Of Conduit Entity And PPT Applicability

KC

Khaitan & Co LLP

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

R & D Law Chambers LLP

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

R & D Law Chambers LLP

Tax Street – September 2025

NP

Nexdigm Private Limited

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

KC

Khaitan & Co LLP

See more

Latest Videos

See more

Why Indian Companies Are Choosing The India-Singapore Corridor While Going Global

IMC Group

#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