Overview LegislationWhat is the relevant legislation relating to tax administration and controversies? Aside from legislation, are there other binding rules for taxpayers and the tax
The Indian Union government will announce its Budget 2024-2025 on July 23. This will be the first full budget to be released by the Modi
Introduction The anti-profiteering law[1] under the Goods and Services Tax law (‘GST’) in India has been a subject matter of debate since the time GST was
The use of artificial intelligence (AI) in the field of tax compliance is not something outside the usual canons and principles of legal application and
Buoyed by a transcendental approach to propel India towards “all-round, all-pervasive, and all-inclusive development”[1], India’s Finance Minister, Ms Sitharaman heralded the interim budget, reinvigorating the
The Goods and Services Act, 2017 (act), came into force accompanied by concerns whether businesses would pass on its tax benefits to consumers. Keeping its
In the ruling administration’s last full budget before India goes to the polls, India’s Finance Minister, Ms Sitharaman, laid out the government’s vision...
Foreign Direct Investment (FDI) in India has greatly increased in the past decade, particularly after the pandemic. This has led to more cross-border...
Mukesh Butani, Seema Kejriwal, Ajitesh Dayal Singh (BMR Legal) Introduction India’s 2021 Finance Bill proposes to add a definition of “liable to tax” in its domestic...
“When digital transformation is done right, it’s like a caterpillar turning into a butterfly, but when done wrong, all you have is a...
The Finance Minister’s announcements on February 1, 2021 have been large and widespread. There are substantial changes in the text of tax laws...
Introduction The Budget speech of the finance minister makes a declaration in para 82 that the government will “ensure faster resolution of cases”....
The tax measures outlined in the Budget 2021 had the stated objective of providing greater clarity and making India’s tax regime transparent and...
This article captures tax implications for the international business community, in so far as the proposed changes announced in India’s budget for financial...
Finance Minister Nirmala Sitharaman has stayed in tune with the Narendra Modi government’s commitment towards making India’s tax regime taxpayer friendly. Importantly, tax...
The Budget balances macro-economic reforms and public policy areas Late president APJ Abdul Kalam in his vision document, India 2020, envisioned India as...
Given the difficult balancing act of pushing growth and ensuring fiscal discipline, it is rare for a finance minister to get enough headroom...
Delivered on an extraordinary occasion which is bound to test the mettle of any Finance Minister – and thus both an onerous responsibility...