India Briefing

Budget 2026 Explainer: Tax Clarity and Incentives for Cloud, Data Centers & AI Players

Tax & Accounting

Budget 2026–27 elevates data centers to strategic infrastructure, pairing tax exemptions and regulatory certainty with India’s fast-growing digital demand. For global cloud players, India is moving from an emerging data center market to a scale-and-stability play position.

Industries

Investing in India’s Insurance Sector: Frequently Asked Questions

Given the significant legal amendments introduced in late 2025, we address some commonly asked questions about investing in India’s insurance sector.

Legal & Regulatory

PAN vs TAN in India: Applicability, Forms, and Compliance for Foreign Companies

Understand PAN and TAN requirements in India for foreign companies and investors. Learn applicability, Forms 49A/49AA/49B, and common compliance mistakes.

Legal & Regulatory

How to Start a Company in India: A Practical, Compliance-First Guide

A practical, step-by-step guide to starting a company in India, covering legal structures, FDI rules, tax registrations, GST, labor laws, and key government approvals.

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India Briefing

Economy & Trade

Economy & Trade

India's Union Budget 2026-27: Industrial Growth, Infrastructure Spending, Tax Reforms, and What Global Investors Need to Know

Feb 01

India’s Union Budget 2026–27 outlines major manufacturing incentives, infrastructure capex, tax simplification, and investor facilitation. Key takeaways for global investors.

  • Economic Survey of India 2025–26: Looking Beyond Headline Numbers

    Economy & Trade Jan 30

    India’s Economic Survey 2025–26 shows ~7% growth, strong services exports, rising capex, and labor reform upside—while flagging logistics, skills, and productivity as investor-critical constraints.

  • India Economic Survey 2025-26: What Global Investors Need to Know

    Economy & Trade Jan 29

    The Economic Survey 2025-26 highlights India’s economic health, driven by strong domestic demand, macroeconomic stability, and sustained policy reform momentum. The comprehensive report identifies structural reforms, services-led growth, and emerging sectors as central to India’s medium-term investment prospects.

  • India–EU Conclude Financial Services Negotiations Under FTA

    Economy & Trade Jan 29

    India and the EU finalize the Financial Services Annex under their FTA, unlocking FDI liberalization, fintech cooperation, digital payments, and bank market access.

  • Why German CEOs Are Betting on India: The India-EU FTA Opportunity

    Economy & Trade Jan 29

    The newly concluded India–EU Free Trade Agreement creates one of the world’s largest trade zones and unlocks sweeping tariff reductions, expanded services access, and stronger investment protections. For Germany in particular, the deal opens significant opportunities across manufacturing, technology, and financial services.

Publications

 

Tax & Accounting

Tax & Accounting

Budget 2026 Explainer: Tax Clarity and Incentives for Cloud, Data Centers & AI Players

Feb 02

Budget 2026–27 elevates data centers to strategic infrastructure, pairing tax exemptions and regulatory certainty with India’s fast-growing digital demand. For global cloud players, India is moving from an emerging data center market to a scale-and-stability play position.

  • Budget 2026 Resets GIFT City Economics for Banks with 20-Year IBU Tax Holiday

    Tax & Accounting Feb 02

    India’s Union Budget 2026 proposes a 20-year tax holiday during a 25-year period for International Banking Units in GIFT City, followed by a concessional 15 percent tax rate.

  • What the Binny Bansal Tax Residency Ruling Means for HNIs Moving Abroad

    Tax & Accounting Jan 30

    The ITAT’s ruling on the Binny Bansal tax residency case highlights that global mobility without meaningful economic disengagement does not eliminate tax exposure. For founders and investors, substance and timing outweigh physical location or day-count management when seeking treaty benefits.

  • US Parent-India Subsidiary: Transfer Pricing and Intercompany Agreements

    Tax & Accounting Jan 22

    US parent companies with subsidiaries in India face heightened transfer pricing scrutiny when intercompany agreements, operational reality, and financial outcomes do not align. Ensuring documentation consistently reflects the Indian subsidiary’s role and value creation is critical to managing audit and dispute risk.

  • Tiger Global-Flipkart Tax Dispute: A Landmark Test of India’s Anti-Avoidance Regime

    Tax & Accounting Jan 19

    On January 15, 2026, the Supreme Court of India reaffirmed the country’s substance-over-form doctrine in the Tiger Global-Flipkart case, confirming that tax authorities may deny treaty benefits under GAAR even where valid TRCs are in place. For foreign investors, the ruling underscores the importance of establishing genuine commercial substance.

Publications

 

Legal & Regulatory

Legal & Regulatory

What the Binny Bansal Tax Residency Ruling Means for HNIs Moving Abroad

Jan 30

The ITAT’s ruling on the Binny Bansal tax residency case highlights that global mobility without meaningful economic disengagement does not eliminate tax exposure. For founders and investors, substance and timing outweigh physical location or day-count management when seeking treaty benefits.

Publications

Industries

Industries

Budget 2026 Resets GIFT City Economics for Banks with 20-Year IBU Tax Holiday

Feb 02

India’s Union Budget 2026 proposes a 20-year tax holiday during a 25-year period for International Banking Units in GIFT City, followed by a concessional 15 percent tax rate.

Publications

 

HR & Payroll

HR & Payroll

Gujarat Updates Labor Rules for Shops & Commercial Establishments

Jan 14

Gujarat’s Shops & Establishments amendments, notified on December 16, 2025, introduce key labor compliance changes, including higher applicability thresholds, extended working and overtime limits, and regulated night-shift employment for women.

Publications

 

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