Other Briefings
India Tax Calendar March 2026: Guide to Advance Tax, Transfer Pricing, and FTC Filing
As FY 2025-26 approaches its close, March 2026 represents a key compliance period under India’s direct tax framework. Businesses should review the March tax compliance calendar and ensure timely data reconciliation and reporting readiness.
India–France Tax Treaty Revised: Dividend Relief, Capital Gains Changes, and Investor Impact
The revised India–France tax treaty changes dividend taxes, capital gains rights, and compliance rules. Key insights for French investors and India operations.
IGST Applicability on Expatriate Employment in India: Karnataka High Court Provides Tax Clarity
The Karnataka High Court has clarified the GST treatment of expatriate employment in India, ruling that remuneration paid to foreign employees under a genuine employer-employee relationship is not subject to IGST under the reverse charge mechanism.
India’s Component Warehousing Safe Harbor: A Competitive Tax Proposition for Global Manufacturers
India’s Budget 2026-27 introduces a 2 percent safe harbor for bonded component warehousing and a five-year tax exemption for non-resident suppliers, offering transfer pricing certainty and strengthening India’s role in global manufacturing supply chains.
India Unveils Draft Income Tax Rules, 2026 Ahead of April 1 Rollout
India’s tax administration has released the draft Income Tax Rules, 2026. The proposal streamlines the compliance framework, reducing it to 333 rules and 190 statutory forms. Public consultation remains open until February 22, 2026.
Budget 2026 Explainer: Tax Clarity and Incentives for Cloud, Data Centers & AI Players
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
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
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.
