India: Income Tax

Financial Year 2025–26 marked a watershed moment in the evolution of Indian tax laws. Alongside the enactment of a new principal legislation—the Income-tax Act, 2025...

The term "family office" appears in no Indian statute. It is a market construct that sits at the contested intersection of trust law, corporate governance, taxation, securities regulation, and foreign exchange management.

India's wealthiest families spend decades constructing empires of equity, real estate, and operating businesses. Yet many reach the point of succession without a valid Will. In such cases, statutory succession rules apply, with the state administering the distribution of assets according to prescribed criteria—such as religious law, familial relationship, and fixed shares, rather than individual intent, commercial considerations, or legacy planning.

Understanding the Taxation of LLP in India is essential for entrepreneurs and professionals choosing a limited liability partnership as their business structure.

The Central Board of Direct Taxes (CBDT) has announced the Income Tax Rules of 2026 which will come into effect on April 1 2026 together with the new Income Tax Act of 2025.

India has long been recognized as a global hub of highly trained and skilled workforce, especially in technology, finance, and business services. This talent pool has been a key driver...

If Budget speeches were films, Budget 20261 would be the director's cut — fewer special effects, tighter editing, and a clearer narrative. Without resorting to sweeping policy overhauls...

The assessee, a private limited company incorporated in Mauritius, acts as an investment holding company by investing in securities of Indian companies...

Non-compete fees are payments made to restrict a party from engaging in competing activities with the payer, most commonly in the context of joint ventures, business acquisitions or strategic exits.