India

India taxes companies under the new Income-tax Act, 2025, which replaced the 1961 Act from 1 April 2026, and taxes most supplies under the Goods and Services Tax. Disputes run from the assessing officer through the Commissioner (Appeals), the ITAT or GSTAT, the High Courts and the Supreme Court.

Recent judgments and rule changes

Key laws

Income-tax Act, 2025Direct tax law in force from 1 April 2026; the 1961 Act still governs earlier years.
CGST / IGST Acts, 2017Goods and Services Tax on supplies of goods and services.
Companies Act, 2013Incorporation, governance and annual filings with the MCA.
FEMA, 1999Foreign investment, overseas remittances and NRI accounts, administered by the RBI.
SEBI regulationsListed companies, securities markets and investment funds.

Official sources

Income Tax Department
CBIC – GST
Ministry of Corporate Affairs
ITAT

Working with India

We advise on Indian tax and company law. See our services or book a consultation.