The Finance Bill 2025 revises the taxation of business trusts, now taxing capital gains at section 112A rates instead of the maximum marginal rate.
The Finance Bill 2025 amends the capital asset definition to include securities held by investment funds, taxing income from transfers as capital gains.
Finance Bill 2025 introduces presumptive taxation for non-residents providing services to India’s electronics manufacturing sector, effective from 2026.
The Finance Bill 2025 extends the investment deadline for SWFs and PFs to March 2030, ensuring continued exemptions on long-term capital gains for infrastructure projects.
The Finance Bill 2025 introduces amendments for trust registration, extending validity to 10 years for certain trusts and clarifying specified person provisions.
Finance Bill 2025 allows multi-year Arm’s Length Price determination for similar transactions, reducing repetitive proceedings in transfer pricing for taxpayers.
Finance Bill 2025 clarifies tax implications on ULIP redemption, ensuring consistent tax treatment for both ULIP and other life insurance policies.
Finance Bill 2025 extends derivative transaction exemptions to non-residents investing with FPIs in IFSC, ensuring tax benefits and encouraging investment.
Finance Bill 2025 expands “resultant fund” definition to include retail schemes and ETFs, enabling tax-neutral relocation to IFSC under specific conditions.
The Finance Bill 2025 extends tax incentives and sunset dates for IFSC units, with provisions for insurance, leasing, treasury centres, and fund management activities.
