Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 08 APRIL 2026

India Reassures Investors After Tiger Ruling Prompts Concerns

AZB & Partners
AZB & Partners
Contributor
AZB & Partners

AZB & Partners

AZB & Partners, one of India’s premier law firms was founded in 2004 with a clear purpose to...

View firm profile
Explore more from AZB & Partners

India's Supreme Court ruling in Tiger Global sent shockwaves through foreign investors who structured their investments through Mauritius and similar treaty jurisdictions. Following diplomatic intervention at the highest levels, the Indian government introduced targeted amendments to its tax rules—but do these changes fully restore investor confidence, or do critical uncertainties remain?

GlobalTax
Aditya Singh Chandel
Aditya Singh Chandel
Akshat Jain
Akshat Jain
Author LinkedIn connections

This publication has been published by Bloomberg Tax.

Since the Supreme Court of India’s decision in AAR v. Tiger Global International II Holdings, few issues have consumed the attention of foreign investors in India more than the fate of pre-2017 investments routed through Mauritius and similar treaty jurisdictions.

The ruling recalibrated a framework that had been relied on by overseas investors structuring their India investments through the India-Mauritius tax treaty.

According to the highlights of the Mauritian Cabinet meeting held April 3, the Mauritian Prime Minister raised the concerns around the court’s decision directly with the Indian Prime Minister. The Cabinet meeting note records that the Indian Prime Minister gave an assurance of India’s continued stand of not taking any action that would undermine the benefits that Mauritius currently enjoys under the India-Mauritius tax treaty.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Direct Tax Newsletter - Sep - Oct 2026

The CBDT, through its press release dated 28 September 2026, has extended the due date for furnishing the Return of Income for Assessment Year 2026-27 in the case of persons covered under the specified category in the table to Explanation 2 to section 139(1) of the Income-tax Act, 1961, i.e. persons whose accounts are subject to audit under the Act. The original due date for furnishing the return was 31 October 2026. The CBDT has extended this date by 21 days, and the revised due date is 21 November 2026.
IndiaTax
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

Enhancement Of PF Wage Ceiling To INR 25,000

The Ministry of Labour & Employment has issued a notification dated September 17, 2026, notifying INR 25,000 per month as the new wage ceiling for the purposes of the provident fund provisions (“PF“) of the Code on Social Security, 2020 (“SS Code”). The notification is effective from September 17, 2026. The wage ceiling was last revised 12 years ago in September 2014, when it was increased from INR 6,500 per month to INR 15,000 per month.
IndiaEmployment and HR
AZB & Partners
AZB & Partners
Article

Rethinking E-Commerce Compliance: Key Changes Under The Consumer Protection (E-Commerce) (Amendment) Rules, 2026

On September 9, 2026, the Ministry of Consumer Affairs, Food and Public Distribution (Department of Consumer Affairs) notified the Consumer Protection (E-Commerce) (Amendment) Rules, 2026 (“Amendment Rules”), amending the Consumer Protection (E-Commerce) Rules, 2020 (“E-Commerce Rules”). The Amendment Rules will come into force on January 1, 2027.
IndiaConsumer Protection
AZB & Partners
AZB & Partners
Article

FCRA Amendment Rules, 2026: Key Changes And Practical Implications

AZB & Partners provides important disclaimers regarding the nature and purpose of their website, clarifying that no solicitation or advertising has occurred and that the information is provided solely at the user's request. The firm outlines the limitations of the website content and emphasizes that accessing it does not create a lawyer-client relationship. Users are informed about their responsibilities when using the site and the firm's intellectual property rights over the content.
IndiaCorporate/Commercial Law
AZB & Partners
AZB & Partners
Article

Arbitral Award Signed, Not Stamped: The Delhi High Court In URC Construction v. Airports Authority Of India Closes The Door On Deferred Stamp Duty At The Enforcement Stage

The Delhi High Court has ruled that arbitral awards must be stamped when signed, not when enforcement is sought, closing a decades-old practice of deferred stamp duty payment. Once the one-month statutory window expires, award holders cannot cure the deficiency through unilateral deposit and must pay both deficit duty and penalty at a fixed rate, fundamentally reshaping enforcement practice for arbitration practitioners across India.
IndiaLitigation, Mediation & Arbitration
AZB & Partners
AZB & Partners
Article

New Social Security Schemes For Employees In India

India has introduced three new social security schemes under the Code on Social Security, 2020, effective July 1, 2026, fundamentally restructuring the country's provident fund, pension, and insurance frameworks. These schemes replace decades-old regulations and introduce special provisions including enrollment campaigns, damage relief programs, and retrospective exemptions for establishments. The new framework maintains contribution structures while introducing significant operational changes and transitio
IndiaEmployment and HR
AZB & Partners
AZB & Partners