India has withdrawn the Income Tax Bill, 2025, to incorporate key revisions and feedback suggested by a select committee. A revised draft, reflecting stakeholder input and simplification measures, is set for reintroduction on August 11, 2025.
In India, any profit or gain arising from the sale of a capital asset is deemed as capital gains and is charged to tax under the Income-tax Act, 1961. We discuss the latest changes to taxation of capital gains introduced under the Union Budget 2024.
India's Union Budget for 2025-26 introduces key revisions to taxation policies, along with provisions targeting focus industries and MSMEs. The overarching goal is to further simplify business regulations, stimulate middle-class consumption, and promote innovation.
We explore India's updated tax deducted at source (TDS) rates and threshold changes for FY 2025–26 as per the Finance Act 2025, including detailed section-wise rates, compliance updates, and key tax reforms.
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Sign Up NowStarting August 7, 2025, the US's reciprocal tariff of 25% on India has come into effect. Trump has warned of an additional 25% tariff set to take effect on August 27 unless India finalizes a trade agreement with Washington within three weeks.
Learn how to apply for a trade license online in India through urban local body (ULB) portals. Understand license types, eligibility, application steps, renewal, fees, and compliance tips for businesses.
India’s semiconductor sector is experiencing rapid expansion, driven by landmark policies, multibillion-dollar investments, and cross-border collaborations. This article outlines India's journey from chip consumer to a critical player in global semiconductor production.
India’s textile exporters regard the US tariff as a catalyst to diversify export markets. With strategic policy support, domestic traders seek to mitigate US market exposure by leveraging emerging economies and new trade agreements.
On July 30, 2025, US President Donald Trump announced a 25 percent tariff on Indian exports starting in August 2025, citing stalled trade negotiations and policy concerns.
The central government tabled a revised Income Tax (No. 2) Bill, 2025, in Parliament on August 11, 2025. Key changes include a simplified tax regime under Clause 202(1), updated rebate provisions, removal of outdated clauses, etc.
India has withdrawn the Income Tax Bill, 2025, to incorporate key revisions and feedback suggested by a select committee. A revised draft, reflecting stakeholder input and simplification measures, is set for reintroduction on August 11, 2025.
Learn how India’s Goods and Services Tax (GST) applies to SaaS and cloud computing, covering tax rates, SAC codes, place of supply, compliance rules, and cross-border obligations.
India’s Income Tax Department released ITR Forms 1 and 4 on July 11, 2025, following the rollout of ITR Forms 2 and 3 in May. Key updates include changes to capital gains reporting, revised LTCG exemptions, and form-specific compliance rules.
On July 16, 2025, a parliamentary panel in India submitted 285 recommendations on the draft Income Tax Bill, 2025. The proposed legislation, expected to come into effect by April 2026, aims to replace the Income Tax Act of 1961.
The central government tabled a revised Income Tax (No. 2) Bill, 2025, in Parliament on August 11, 2025. Key changes include a simplified tax regime under Clause 202(1), updated rebate provisions, removal of outdated clauses, etc.
Learn how to apply for a trade license online in India through urban local body (ULB) portals. Understand license types, eligibility, application steps, renewal, fees, and compliance tips for businesses.
Navigating foreign investment in India demands strict compliance with the Foreign Exchange Management Act (FEMA), which governs FDI, external commercial borrowings, overseas direct investments, and cross-border transactions.
Gain a comprehensive understanding of overtime regulations in India, including legal requirements for double pay and key updates on working hours and state-specific overtime provisions.
Learn how to reserve and register a company name in India through RUN and SPICe+ services. Understand naming rules, approval criteria, and step-by-step guidance under MCA regulations.
India’s semiconductor sector is experiencing rapid expansion, driven by landmark policies, multibillion-dollar investments, and cross-border collaborations. This article outlines India's journey from chip consumer to a critical player in global semiconductor production.
India’s textile exporters regard the US tariff as a catalyst to diversify export markets. With strategic policy support, domestic traders seek to mitigate US market exposure by leveraging emerging economies and new trade agreements.
Introducing the India Manufacturing Tracker 2025 by India Briefing—your go-to source for real-time updates on the country's industrial production, emerging trends, and key sector insights.
India has approved 23 chip design projects under the Design Linked Incentive (DLI) scheme, part of the INR 760 billion (US$8.67 billion) Semicon India Programme, to strengthen its domestic semiconductor ecosystem.
India has emerged as the top smartphone exporter to the US in Q2 2025, driven by Apple’s production shift and Tamil Nadu’s rise as a key manufacturing hub amid global supply chain realignment.
Gain a comprehensive understanding of overtime regulations in India, including legal requirements for double pay and key updates on working hours and state-specific overtime provisions.
India’s Union Cabinet has approved the India–UK Free Trade Agreement (FTA), paving the way for its signing during PM Modi’s London visit on July 24, 2025. The deal aims to remove tariffs on 90% of goods, enhance market access, and create jobs in both countries.
Learn the key legal, tax, and visa requirements for appointing foreign nationals as directors in Indian companies under Indian corporate law.
According to Colliers’ 2025 report, India is strengthening its position as a global technology talent hub, with Bengaluru, Hyderabad, and Delhi-NCR leading in talent acquisition, workforce quality, and office space demand.
Under the latest directives, India's southern state of Tamil Nadu now allows business operations with 10 or more employees to operate 24x7, effective June 5, 2025. We guide you on the labor rules, safety norms, and compliance requirements.
Dezan Shira & Associates is a pan-Asia, multi-disciplinary professional services firm, providing market entry, legal, accounting, tax, HR, technology and operational advisory to international investors.
Asia Briefing publishes articles, magazines, and guides on doing business in Asia. Dezan Shira & Associates has produced the publication since 1999.
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