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For offshore subsidiaries operating in India, transfer pricing compliance is not an optional exercise — it is a statutory requirement under the Income Tax Act, 1961.

Comprehensive review of the FEMA (Non-debt Instruments) Rules, 2019 proposed...

国家予算（Union Budget）は、主要な経済改革や インセンティブなど、国内で急成長する分野の将...

Section 115BAA has been inserted to provide that lower tax rate of 22% (plus applicable surcharge and cess) shall be chargeable to domestic companies.

In the Budget of 2024, the Indian Government abolished buy-back distribution tax ("BBT"), and introduced a new regime for taxing share buy-backs ("The New Regime"). In the backdrop of the abolition of dividend.

The main challenges outlined by the Finance Minister, Mr. Pranab Mukherjee, while presenting his Budget speech for the short term and long term perspective of the Indian economy are:

AAR re-iterates the position that capital gains earned by a Mauritius company from transfer of shares of an Indian company are not chargeable to tax in India in the absence of a permanent establishment in India.

The Union Finance Minister Mr. P Chidambaram presented the Union Budget 2013-14 in the Lok Sabha on 28th February, 2013.

In an attempt to revive the spirit of the Indian economy amidst the continuing economic slowdown, the Indian Government introduces a slew of measures through the Ordinance.

Indian tax jurisprudence has consistently dealt with the age old debate of ‘form over substance’.

India's new Income Tax Act will fundamentally transform how income is assessed starting from Financial Year 2026-27, replacing the decades-old Income Tax Act of 1961. Understanding the transitional provisions and how proceedings will be handled across the old and new regimes is crucial for taxpayers and professionals navigating this historic legislative change.

The Supreme Court recently issued an important judgment in the case of E-Funds IT Solutions vs DIT, providing its detailed analysis on the much-debated topic of when a foreign enterprise's permanent establishment is said to exist in India.

The Base Erosion and Profit Shifting project, initiated by the OECD in 2013, aimed to combat tax avoidance strategies employed by multinational enterprises and promote equitable international tax practices.

National Infrastructure Pipeline of INR 103 trillion launched on 31 December 2019, consisting of 6,500+ projects across sectors viz housing, safe drinking water, access to...

National Infrastructure Pipeline of INR 103 trillion launched on 31 December 2019, consisting of 6,500+ projects across sectors viz housing, safe drinking water, access to clean and affordable energy, healthcare for all, ...