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The Finance Bill 2020 was presented in the Indian Parliament on 1 February 2020 (Finance Bill) as part of the Budget proposals.

The Constitution (122nd Amendment) Bill, 2014, popularly known as "GST Bill", has been finally passed in the Rajya Sabha on 3rd August, 2016, after extensive debate and deliberation.

Indian resident persons who purchase software from non-residents under a standalone contract are in effect paying royalty and are liable to withhold tax on the gross purchase amount.

The Government of India announced the Union Budget 2026 on 1 February 2026 ("Budget 2026"). Budget 2026 primarily has a theme of maintaining stability, fiscal discipline, sustained growth and moderate inflation.

Two questions about the Mutual Agreement Procedure decide more outcomes than any other: what happens when the Indian payer, rather than the foreign recipient, is the one held liable, and whether to run MAP or an Indian appeal. This note answers those first, then the procedural questions. From 1 April 2026 the Income-tax Act, 2025 and the Income-tax Rules, 2026 govern the procedure, so the familiar references to Rule 44G and Form 34F now point to Rule 121 and Form 55. The firm sets out the position in full in its analysis of the Mutual Agreement Procedure in India.

According to a recent study conducted by PMS Bazaar, the alternative investment landscape in India, which includes both Portfolio Management Services and Alternative Investment Funds ...

Snapshot listing out all the important government responses to challenges posed by the pandemic across various areas.

This playbook offers a practical framework for mid-sized global groups entering India, covering capital structuring, treaty outcomes, PE defence, cross-border payments, GST treatment, and TP governance.

On 27 August 2018, the Kenyan Department of Immigration issued a new directive stating that it will increase its control over the requirement for foreign nationals, seeking to work in Kenya, to apply for a work permit prior to entry into the country.

An Indian company pays a foreign supplier, parent or consultant, and deducts nothing. The invoice is settled, the money has left India, and a notice arrives two years later. From 1 April 2026 this sits in the Income-tax Act, 2025, where the withholding obligation on payments to non-residents is in Section 393(2) and the consequences of failure are in Section 398. The liability falls first on the Indian payer, but the recipient is rarely left untouched, because the payer usually looks to the contract to recover what it has paid. This note takes both sides in turn. The firm sets out the framework on its page on withholding tax on payments to non-residents.

The tax rates and income slabs under the Income-tax Act, 1961 (IT Act) remain the same, other than the following proposed changes

The Indian Union Budget for the financial year 2017-18 ("Budget") was announced earlier in the day.

The tax rates and income slabs under the Income-tax Act, 1961 (IT Act) remain the same, other than the following proposed changes.

A day before, the Indian Finance Minister ("FM"), Nirmala Sitharaman, presented the Union Budget ("Budget") of India for the financial year ("FY") 2022-23.

This article explains how global corporate groups, institutional investors, and international fund platforms structure India inbound investments using Singapore, the Netherlands, and GIFT City.

The ongoing conflict in Ukraine has clouded the economic growth outlook for India. Immediately after the outset of the conflict, the prices of imports of wheat, edible oil and fertilizers from Russia...

インドの所得税制度は、過去60年以上の歴史のなかで最も広範かつ抜本的な構造改革を経験しました。2025年所得税法（IT Act, 2025）は、従来の1961年所得税法（IT Act, 1961）に代わるものであり、2026年4月1日に施行されました。さらに、本法には直接税中央委員会（CBDT）によって2026年3月20日に告示された2026年所得税Š