Corporate Taxation and Compliance Regime in India

Posted by Written by Archana Rao Reading Time: 3 minutes

Corporate Taxation and Compliance Regime in India, the latest publication from Dezan Shira & Associates is out now and available for free download through the Asia Briefing Publication Store.

In this issueCorporate Taxation and Compliance Regime in India

  • India’s Corporate Taxation Framework
  • Transfer Pricing and International Taxation Strategies
  • Corporate Tax Compliance and Filing Requirements 
  • Business Strategies for Tax Efficiency in India

In 2025, India continues to solidify its position as a prominent global business destination, supported by a progressively streamlined and investor-oriented corporate tax environment. The current corporate tax framework offers a comprehensive set of provisions that cater to diverse business structures, industry sectors, and operational models.

Tax compliance in India goes beyond routine filings; it requires timely audits, precise documentation, effective administration of withholding taxes, and strict adherence to statutory reporting requirements.

This edition of India Briefing Magazine, titled The Corporate Taxation and Compliance Regime in India, presents a structured analysis of the core elements shaping India’s corporate tax system. The publication aims to assist businesses in navigating from foundational tax regulations to advanced compliance methodologies and opportunities for optimizing tax efficiency.

Chapter summaries

Chapter 1 offers an in-depth overview of India’s corporate tax system, covering applicable tax rates, incentive programs, and industry-specific provisions. The country’s differentiated tax regimes for domestic and foreign entities create expanded avenues for leveraging favorable tax policies.

Chapter 2 focuses on transfer pricing and international taxation, emphasizing India’s adherence to global norms, including the OECD’s BEPS framework and country-by-country reporting standards. With the increasing complexity and volume of cross-border transactions, maintaining transparency and thorough documentation is essential to meet regulatory expectations.

Chapter 3 outlines corporate tax compliance and filing requirements, discussing timelines for return submissions, audit obligations, digital reporting processes, and key statutory forms such as Form 3CEB. The government’s emphasis on digitization and regulatory enforcement is transforming how companies manage their compliance functions.

Chapter 4 highlights actionable strategies for improving tax efficiency, including the strategic utilization of tax holidays, incentive schemes, and effective business structuring for sustained growth.

Sample infographics in this publication

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List-of-G20-Countries-by-Corporate-Tax-Rate-(%)

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Adopting a proactive, well-informed approach—backed by expert insights—can substantially mitigate tax risks and enhance long-term operational resilience.

Explore the changing landscape of corporate taxation in India with this comprehensive guide. This edition of India Briefing Magazine offers key insights into income tax rates, business incentives, and compliance requirements—essential information for companies looking to enter or grow within India’s dynamic and investor-oriented regulatory framework.

For business inquiries, feel free to contact our India offices at India@dezshira.com.

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About Us

India Briefing is one of five regional publications under the Asia Briefing brand. It is supported by Dezan Shira & Associates, a pan-Asia, multi-disciplinary professional services firm that assists foreign investors throughout Asia, including through offices in Delhi, Mumbai, and Bengaluru in India. Readers may write to india@dezshira.com for support on doing business in India. For a complimentary subscription to India Briefing’s content products, please click here.

Dezan Shira & Associates also maintains offices or has alliance partners assisting foreign investors in China, Hong Kong SAR, Dubai (UAE), Indonesia, Singapore, Vietnam, Philippines, Malaysia, Thailand, Bangladesh, Italy, Germany, the United States, and Australia.