New Delhi · IndiaWONE Global Capability Partner · India
Submission received
Your information has been recorded by WONE.
Tax and structuring in India
Tax and structuring for businesses, investments and deals that cross borders. In India, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this workNamed WONE Global lead
New Delhi · India- What happens next · 1WONE Global acknowledges your requirement and confirms what's involved.
- 2SRGA Global runs its conflict checks.
- 3We confirm Sandeep Gupta as your named lead.
- 4You agree scope and fees directly with the firm before work begins.
India at a glanceSouth Asia
Mumbai · Saturday 24 October
06:08
Local time
- Currency
- INR
- Working week
- Monday – Friday
- Commercial centres
- Mumbai · Delhi NCR · Bengaluru · Chennai · Hyderabad
- Dialling code
- +91
- Region
- South Asia
What the rules say in India
Tax and structuring, the essentials
From the India market guide: the points that matter most for tax and structuring, each with the source it was checked against.
Full guide · Source-checked research98% of statements checked against a source107 checked against an official source34 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
The Income-tax Act, 2025 came into force on 1 April 2026, replacing the Income-tax Act, 1961.
Central tax. The Act received presidential assent on 21 August 2025.Income Tax Department, Central Board of Direct Taxes · checked 2026-10-18The Central Board of Direct Taxes notified the Income-tax Rules, 2026 and new forms on 20 March 2026 to operationalise the Income-tax Act, 2025.
Central tax.Income Tax Department, Central Board of Direct Taxes · checked 2026-10-18The Income-tax Act, 2025 replaces the previous year and assessment year with a single tax year and applies from tax year 2026/27, while the 1961 Act continues to govern assessments for earlier years and carried-forward losses, unabsorbed depreciation and tax credits are preserved.
Central tax.PwC Worldwide Tax Summaries · checked 2026-10-18A domestic company may opt for a corporate income tax rate of 22% plus a 10% surcharge and 4% health and education cess, subject to conditions.
Optional regime for domestic companies. Otherwise basic rates of 25% (turnover up to INR 4 billion in the reference year) or 30% apply. Central tax.PwC Worldwide Tax Summaries · checked 2026-10-18A foreign company with a permanent establishment in India is taxed at a basic rate of 35%, plus surcharge of 0%, 2% or 5% depending on income and 4% health and education cess.
Foreign companies taxed on Indian business income. Central tax.PwC Worldwide Tax Summaries · checked 2026-10-18From 1 April 2026 the minimum alternate tax rate is 14%, and for companies that remain in the older regime it operates as a final tax with no new credit accruing.
Concessional 9% rate continues for eligible IFSC units. Central tax.PwC Worldwide Tax Summaries · checked 2026-10-18Under domestic law, withholding on payments to non-residents is 20% on dividends and 20% on royalties and fees for technical services, and between 5% and 20% on interest depending on the instrument, before surcharge and cess.
Treaty rates may be lower; surcharge and cess are not added on top of a treaty rate. Central tax.PwC Worldwide Tax Summaries · checked 2026-10-18To claim a treaty withholding rate, a non-resident must provide a valid tax residency certificate and the prescribed form, which is mandatory even if the certificate already contains the required information.
Central tax. The Supreme Court has treated the certificate as an eligibility condition rather than conclusive proof of treaty entitlement.PwC Worldwide Tax Summaries · checked 2026-10-18
Read the full guide: Tax, accounting and statutory reporting · Sector rules, incentives and property · Customs, trade and supply chain
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
Also in India
Other services in this market
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
Contracts and commercial lawOpen position · Expression of Interest →Setting up and running a companyOpen position · Expression of Interest →Licences, permits and regulatorsOpen position · Expression of Interest →Employment, payroll and immigrationOpen position · Expression of Interest →Market research and partner checksOpen position · Expression of Interest →Accounting and annual filingsOpen position · Expression of Interest →AuditOpen position · Expression of Interest →Treasury and fundingOpen position · Expression of Interest →Banking and capitalOpen position · Expression of Interest →Payments and currencyOpen position · Expression of Interest →Business insuranceOpen position · Expression of Interest →Buying, selling and investingOpen position · Expression of Interest →Customs, trade and export controlsOpen position · Expression of Interest →Data protection and cyberOpen position · Expression of Interest →Trade marks, patents and brandsOpen position · Expression of Interest →Anti-bribery, sanctions and complianceOpen position · Expression of Interest →Disputes and arbitrationOpen position · Expression of Interest →
Situations
What clients bring to Tax and structuring
In the words clients use. Each situation sets out what is at stake and how WONE Global handles it, here and in other countries.
Urgent We've received a tax notice from another country. Do we have to pay?Urgent We sell online to customers abroad. Do we have to register for their VAT or GST?Urgent Tax was deducted abroad and again at home. Can we get it back?Urgent The tax authority wants our transfer pricing documentation. We don't have any.We're being taxed twice on returns from abroad. Can we fix it?How is an athlete taxed when competing in many countries?How does an athlete protect their earnings for life after sport?How do we hand our family business to the next generation across countries?
WONE Global Intelligence
Ask about tax and structuring in India
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.