Other Briefings
India’s New Income Tax Bill 2025: An Overview
We provide key updates on India’s Income Tax Bill 2025, which aims to simplify tax laws, remove outdated provisions, and introduce a unified tax year.
Personal Income Tax Changes in India Under the New Regime for FY 2025-26
India’s Union Budget 2025-26 has introduced personal income tax changes under the new regime to spur middle-class spending and boost economic growth.
India’s Union Budget 2025-26 Highlights: Reforms to Drive Economic Growth, Manufacturing, Consumption
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.
India Clarifies Tax Treaties with Mauritius, Cyprus, and Singapore
India’s CBDT has issued clarification stating that investments from Mauritius, Cyprus, and Singapore before April 1, 2017, retain favorable capital gains tax rates, even if aimed at tax benefits.
An Introduction to Doing Business in India 2025 – New Publication Out Now
The 2025 edition of ‘An Introduction to Doing Business in India’ provides valuable insights for businesses navigating India’s dynamic market, and covers macroeconomic as well as technical considerations like company setup, tax and audit, HR and payroll.
Tax Residency and PoEM in India: An Overview
We discuss the key aspects of tax residency and PoEM rules in India for businesses operating here to adhere to tax regulations and avoid unforseen tax liabilities.
Switzerland to Suspend MFN Clause for India under DTAA from January 1, 2025
Switzerland has announced its suspension of the Most Favored Nation (MFN) status for India under their DTAA over differing interpretations on their tax treaty provisions. Starting January 1, 2025, dividend payments from Swiss entities to Indian investors will be taxed at 10 percent, up from 5 percent.
End of the Angel Tax in India: Applicable for FY 2025-26
In the Union Budget 2024, the Indian government announced the abolition of the angel tax for all investors, effective FY 2025-26, marking a pivotal shift for India’s startup ecosystem.
