Notes on Indian law filed under Taxation and fiscal, published by Juris Eagle.https://juriseagle.com/insights/practice/taxation-and-fiscalen-inMon, 09 Nov 2026 12:40:42 GMThttps://juriseagle.com/disclaimerhttps://juriseagle.com/insights/reselling-foreign-software-and-saas-in-indiahttps://juriseagle.com/insights/reselling-foreign-software-and-saas-in-indiaIn Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax, decided on 2 March 2021, the Supreme Court held that a payment by an Indian distributor or end user to a foreign supplier for the resale or use of software under a distribution agreement or an end-user licence agreement is not royalty and gives rise to no income taxable in India, so no duty to deduct tax arose under section 195 of the Income-tax Act, 1961. The successor withholding rule for payments to non-residents is section 393(2) of the Income-tax Act, 2025. The ruling does not decide goods and services tax (GST) on imported software or software as a service (SaaS), and it does not touch the limits that section 3(4) of the Competition Act, 2002 places on exclusive distribution.Tue, 03 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PTechnology and datacontracts-and-procurementip-and-licensingtaxation-and-fiscalhttps://juriseagle.com/insights/gst-appeals-pre-deposit-and-the-tribunalhttps://juriseagle.com/insights/gst-appeals-pre-deposit-and-the-tribunalA goods and services tax (GST) demand under the Central Goods and Services Tax Act, 2017 (CGST Act) is appealed first to the Appellate Authority under section 107 within three months, which one further month can extend, on payment of the admitted amount and 10 per cent of the remaining tax in dispute, capped at INR 20 crore of central tax. The second appeal lies to the Goods and Services Tax Appellate Tribunal (GSTAT) under section 112 within three months, which three further months can extend, on a further 10 per cent with a further cap of INR 20 crore of central tax. The State tax in an intra-State demand is appealed under the corresponding provisions of the State Goods and Services Tax Act, which carry their own deposit. Each payment stays recovery of the balance, and since 1 October 2025 an order that demands only a penalty carries the same 10 per cent deposit on the penalty.Mon, 02 Nov 2026 00:00:00 GMTAdv. Ravi KumarTaxtaxation-and-fiscalgst-disputeshttps://juriseagle.com/insights/nri-or-oci-selling-property-in-india-and-remitting-abroadhttps://juriseagle.com/insights/nri-or-oci-selling-property-in-india-and-remitting-abroadA non-resident Indian (NRI) or an overseas citizen of India (OCI) cardholder may sell immovable property in India to a person resident in India, and the Reserve Bank of India's directions under the Foreign Exchange Management Act, 1999 (FEMA) let an authorised dealer bank send the money abroad, but each exit route has its own cap and conditions. For a sale in the tax year that began on 1 April 2026, the buyer's duty to withhold tax sits in section 393(2) of the Income-tax Act, 2025, long-term gains are taxed at 12.5 per cent under section 197, and remitting a Non-Resident (Ordinary) Rupee (NRO) account balance is limited to USD 1 million per financial year without the Reserve Bank's prior approval.Tue, 25 Aug 2026 00:00:00 GMTAdv. Harsha Swaroop PTaxrera-and-real-estatetaxation-and-fiscaltransaction-advisoryhttps://juriseagle.com/insights/indian-citizen-abroad-tax-residence-income-tax-act-2025https://juriseagle.com/insights/indian-citizen-abroad-tax-residence-income-tax-act-2025Under section 6 of the Income-tax Act, 2025, in force from 1 April 2026, an Indian citizen living abroad is resident in India for a tax year on 182 days or more in India, or on 60 days plus 365 days in the four years before, but a citizen on a visit from abroad is outside the 60-day test unless total income other than income from foreign sources exceeds INR 15 lakh, when the test runs at 120 days. A citizen with such income above INR 15 lakh who is liable to tax in no other country is deemed resident, but only as a person not ordinarily resident (NOR), and a person in that class is taxed on income from outside India only if it comes from a business controlled in India or a profession set up in India.Mon, 24 Aug 2026 00:00:00 GMTAdv. Harsha Swaroop PTaxtaxation-and-fiscalhttps://juriseagle.com/insights/customs-provisional-assessment-two-year-limithttps://juriseagle.com/insights/customs-provisional-assessment-two-year-limitThe Finance Act, 2025 inserted sub-sections (1B) and (1C) into section 18 of the Customs Act, 1962 from 29 March 2025. A provisional assessment must now be finalised within two years, extendable once by one year, and every file already pending on 29 March 2025 has its two years counted from that day, so the oldest of them must be finalised by 29 March 2027. The deadline binds the proper officer; the importer or exporter carries the bond, the security and the interest until it is met.Fri, 05 Jun 2026 00:00:00 GMTAdv. Harsha Swaroop PTradetaxation-and-fiscalhttps://juriseagle.com/insights/online-money-games-after-the-prohibitionhttps://juriseagle.com/insights/online-money-games-after-the-prohibitionThe Promotion and Regulation of Online Gaming Act, 2025 came into force on 1 May 2026, and it does not regulate online money games. It prohibits them, together with their advertising and the banking that pays for them, and it reaches a service operated from outside India for players inside it. The definition that carries the prohibition is drafted to make the old skill and chance argument irrelevant, so a rummy or fantasy platform is in the same position as a casino product. What the Act promotes is a narrower set: e-sports recognised under the National Sports Governance Act, 2025, and online social games played without stakes, both of which register with an authority rather than being left alone. The liability a closed platform leaves behind is the tax, and on 27 May 2026 the Supreme Court held the stake, not the commission, to be the measure of it.Wed, 03 Jun 2026 00:00:00 GMTDr. Vijay MishraGaming and online platformstechnology-data-and-producttaxation-and-fiscalwhite-collar-and-cyber-defencehttps://juriseagle.com/insights/investing-into-india-through-mauritius-or-singaporehttps://juriseagle.com/insights/investing-into-india-through-mauritius-or-singaporeUnder the India-Mauritius and India-Singapore double taxation avoidance agreements (DTAAs) as amended in 2016, gains on Indian shares acquired on or after 1 April 2017 may be taxed in India, while shares acquired before that date stay taxable only in the investor's State of residence, subject in Singapore to a limitation of benefits clause. The 50 per cent concession for the transition period ended on 31 March 2019. Two further tests sit over both treaties: the General Anti-Avoidance Rule (GAAR) in Chapter XI of the Income-tax Act, 2025, which Section 159(6) applies even where it is not beneficial to the assessee, and a principal purpose test in a 2024 protocol to the Mauritius treaty, whose notification and entry into force we have not confirmed from an official source. The Supreme Court's judgment of 15 January 2026 in Tiger Global holds that a tax residency certificate does not by itself settle the question.Fri, 10 Apr 2026 00:00:00 GMTAdv. Adithya Karthik KTaxtaxation-and-fiscaltransaction-advisorycapital-marketshttps://juriseagle.com/insights/hotel-rooms-at-five-per-cent-without-credithttps://juriseagle.com/insights/hotel-rooms-at-five-per-cent-without-creditFrom 22 September 2025, a hotel room with a value of supply of up to INR 7,500 per unit per day is taxed under goods and services tax (GST) at 5 per cent, on condition that the hotel takes no input tax credit on the goods and services used to supply it, and the hotel cannot choose a higher rate instead. Whether the restaurant in the same building charges 5 or 18 per cent turns on a separate test, the specified premises rule in force since 1 April 2025, whose next declaration window runs from 1 January to 31 March 2027.Mon, 29 Sep 2025 00:00:00 GMTAdv. Harsha Swaroop PTaxtaxation-and-fiscal2024 Juris Eagle. This website is intended solely for informational purposes and does not constitute solicitation or advertisement under applicable Bar Council regulations. The transmission or receipt of information through this platform does not create an advocate-client relationship. Legal advice is rendered only upon formal written engagement with the firm.