India: Withholding Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Union Budget 2026

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.

A

Acuity Law

Should You Set Up An Entity In GIFT City

GIFT City (Gujarat International Finance Tec-City) has matured from a bold idea into India's functioning International Financial Services Centre (IFSC).

KS

King, Stubb & Kasiva

Supreme Court Upholds Revenue's Right To Tax Tiger Global's Flipkart Exit Gains

The Supreme Court of India ruled against Tiger Global's Mauritius-based entities, holding that capital gains from exit from Flipkart shares are taxable.

NP

Nexdigm Private Limited

Litigation-Proof Cross-Border Tax & FDI Structuring Strategies: A Practical India Entry Playbook For Mid-Sized Groups

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.

R & D Law Chambers LLP

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

AA

Ahlawat & Associates

India's New Labour Codes And Their Tax Implications

India Employment

KS

King, Stubb & Kasiva

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

R & D Law Chambers LLP

Reimagining Offshore Debt for India Inc: Why converting Euro Medium – Term Note (EMTN) Programmes Into Global Medium – Term Note (GMTN) Platforms Is The Next Strategic Leap

KS

King, Stubb & Kasiva

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

R & D Law Chambers LLP

Direct Tax Spotlight

KC

Kochhar & Co.

Cross-Border Strategies For Founders In SEA And India On Leveraging Convertible Notes

India Commercial

LP

Legitpro Law

Singapore vs. India: Tax Planning And Business Structuring For Growth

IMC Group

Primacy Of Fair Market Value Assessments In Intragroup Share Transfers

MP

Majmudar & Partners

Cloud Computing Services- Tax Clarity

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CMS INDUSLAW

The Independent Director Conundrum In India

India Commercial

LP

Legitpro Law

SEBI (Stock Brokers) Regulations, 2026: A Structural Reset Of India's Broking Regulatory Framework

India Commercial

IL

IndiaLaw LLP

Comparative Framework: How The New Labour Codes Differ From 29 Old Labour Laws

India Employment

LP

Legitpro Law

Year In Review: 10 Indian Competition Law Judgments That Mattered

India Anti-trust

SA

Shardul Amarchand Mangaldas & Co

MeitY Signals A Sharper Turn In India's Data Protection Rollout

HS

Hammurabi & Solomon

No Withholding Tax Requirement On Certain Payments Made To Units Set-up In IFSC

Under the extant tax law, a unit in the International Financial Services Centre (‘IFSC') is eligible for availing a 100% tax deduction on certain eligible income for a period of 10 consecutive years out of 15 years...

AC

Aurtus Consulting LLP

Income Tax Bill 2025Key Proposals Impacting Cross Border Transactions And Capital Flows

India's draft Income Tax Bill 2025 (ITB 2025) is more than a legislative rewrite - it's Indian Government's endeavor to align India's tax laws with today's global business environment.

BA

BTG Advaya

Tax Street - March 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of March 2025.

NP

Nexdigm Private Limited

CBDT Issues Guidance On The Application Of Principal Purpose Test (PPT) Under Tax Treaties

Upon the Multilateral Instrument (MLI) entering into force, PPT has been introduced as a minimum standard in India's tax treaties covered by the MLI.

AC

Aurtus Consulting LLP

EY On Budget 2025: Key Amendments Proposed In Union Budget 2025 For Auto Sector

EY

Ernst & Young

Switzerland Suspends Application Of Most Favoured Nation (MFN) Clause For India-Switzerland Tax Treaty

NP

Nexdigm Private Limited

Swiss Authorities Suspend MFN Clause From Tax Treaty With India

DC

Dewan P.N. Chopra & Co.

Global Capability Centre (GCC) In India

TC

Tax Compaas

Tax Considerations In Cross Border M&A | An In-Depth Overview Of The Indian Landscape

BA

BTG Advaya

18.89% Buyback Tax Advantage Diminishes After Recent Amendment

India Commercial

SC

Singhania & Co.

Import Of Services From Related Parties – Interplay Of Valuation Between GST, Income-Tax And Customs

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Economic Laws Practice

Union Budget Proposals, 2024

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JSA

BSC BEACON June 2024 Newsletter

BS

Bhuta Shah and Co. LLP

Tax Street – June 2024

NP

Nexdigm Private Limited

Import Of Services From Related Parties – Interplay Of Valuation Between GST, Income-Tax And Customs

India has firmly established itself as the go-to-destination for back offices and Global Capability Centres (GCCs), attracting an increasing number of global companies seeking to set up their presence...

Es

Economic Laws Practice

Union Budget Proposals, 2024

Modi Government, in its third term at the Centre, presented its first full budget on July 23, 2024.

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JSA

BSC BEACON June 2024 Newsletter

During the AY 2018-19, I. A. Hydro Energy (P) Ltd (‘the Assessee') was converted from partnership firm in to a Company. The Assessee also converted outstanding...

BS

Bhuta Shah and Co. LLP

Tax Street – June 2024

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation...

NP

Nexdigm Private Limited

Tax Street – May 2024

NP

Nexdigm Private Limited

Salary Reimbursement Not Subject To Withholding Tax As Fees For Technical Services: Rules Tribunal

In a recent ruling, the Income Tax Appellate Tribunal, Delhi while differentiating the rulings in Centrica India Offshore and Northern Operating Systems ruled that reimbursement of salaries of the ex-patriate employees ...

India Employment

Parakram Legal

Telecom Entities Have No Obligation To Withhold Tax

In a recent ruling in the Bharti Cellular Limited case (the "Taxpayer"), India's Supreme Court has held that because a "principal-agent" relationship does not exist between the Taxpayer and the distributor...

MP

Majmudar & Partners

Bad Beat : Online Gaming Subject To Both 28% GST And 30% TDS And Applies To Foreign Providers

From 1 October 2023, online gaming companies are required to charge a 28% Goods and Services Tax (GST) on the full value of bets. In addition, foreign online money gaming companies (FOMGCs) are required to register for GST and collect tax in India.

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BDO India LLP

Withholding Tax On Payments To Non Residents

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

SO

S&A Law Offices

Lower Deduction Certificate For TDS For NRIs Selling Their Property In India

RA

R. Arora & Associates

Applicability Of Sec 194-IC On Transfer Of Land Or Building Or Both Being Capital Asset

India Real Estate

DV

Dhaval Vussonji & Associates

BEPS 2.0: The Two Pillar Approach – Transforming International Taxation

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Metalegal Advocates

Navigating Regulatory Excellence: Establishing Alternative Investment Funds (AIFs) In Gift City

DV

Dolce Vita Advisors

Taxability On Benefits And Perquisites – Impact On Food Processing Sector

NP

Nexdigm Private Limited

SC Ruling On MFN Clause In Tax Treaty: A Conundrum For The Tax Deductors In India?

LS

Lakshmikumaran & Sridharan

Onshoring The Offshore - A Gift To Indian Innovators

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CMS INDUSLAW

Tax Street – August 2023

NP

Nexdigm Private Limited

Collective Investment Vehicle Held Eligible To Claim India-Mauritius Tax Treaty Benefit | Treaty Shopping Argument Overruled

KC

Khaitan & Co LLP

Navigating The Tax Maze - Analysing The Tax Inferences Of Overseas Technology Transfer

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LEGALLANDS LLP

CBDT Notifies Rules And Issues Guidelines For Computation Of Net Winning From Online Games

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CMS INDUSLAW

India's Union Budget 2023-24 – An Overview Of Important Amendments In Direct Tax Laws

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Dhruva Advisors LLP

増税-インドでビジネスを行う企業のコンプライアンス強化のために

NP

Nexdigm Private Limited

Withholding Tax On Technical Fees And Royalty Doubled By The Finance Act, 2023

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LexCounsel Law Offices

Tax Street - March 2023

NP

Nexdigm Private Limited

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Vaish Associates Advocates

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