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The Tax Deducted at Source ("TDS") mechanism is one of the most preferred methods of revenue collection among countries across the world.

In this issue, we highlight key updates on cross-border investment vehicles and their role in facilitating investments into and out of India.

Finance Bill, 2023 was presented by the Hon'ble Finance Minister (FM), Nirmala Sitharaman on 1 February 2023. While moving the Bill for approval by the Lok Sabha...

The Ministry of Finance, Government of India, has issued a Press Release on 10 May 2016 that marks a watershed moment in India's quest with tax avoidance and the ‘substance over form' debate.

Corporate transactions and their related intricacies have always been a subject of frequent discussions in the corporate world.

The most awaited changes expected in the budget are relating to personal income tax. This was a historic 7th budget for our Finance Minister, Nirmala Sitharaman...

To augment the entrepreneurial spirit of country's youth and tap on the immense potential of innovative ideas, the Government of India has recently launched its ambitious new scheme, ‘Startup India'.

A Real Estate Investment Trust ("REIT") is a trust that uses pooled capital of investors to purchase and manage income property ("Equity REIT") and/or mortgage loans ("Mortgage REIT").

The Income Tax Appellate Tribunal (ITAT), Chennai, has delivered an important ruling clarifying the taxation of property inherited by minors. In Pradeep Jeyavelu v. Income Tax Officer (2025)...

The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) ruled in favour of Tata Industries Limited (Taxpayer) on the invocation of Section 93 of the Income Tax Act, 1961 (IT Act).

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').

Understanding provisions relating to withholding tax on payment to non residents is vital for businesses and individuals engaged in cross-border transactions.

Government of India has announced the START UP India in August 2015. Under "START UP INDIA", the Govt. intends to build a strong eco system for nurturing innovation and start ups in the country ...

For many founders and mid-sized business owners in India, converting a Limited Liability Partnership (LLP) into a private limited company feels like a rite of passage before entering M&A conversations. It signals growth, investor readiness...

Finally, a decade old dispute between the Vodafone Group and India has come to an end.

The Finance Bill, 2025 (Bill) has not proposed any change in the tax rates for companies and firms under the Income-tax Act, 1961 (IT Act).

Per the extant India-Mauritius tax treaty ("Tax Treaty"), capital gains on sale of Indian company shares (acquired prior to 1 April 2017) and sale of derivatives...

In last couple of years, the buzz-word across businesses as well as industrial sectors is Startups.