Taxation Law Firm and Lawyers in India

Clarvis Legal advises businesses, individuals, investors and international enterprises on direct and indirect taxation matters arising in India. As a Taxation Law Firm and Lawyers in India, the practice covers tax planning, corporate taxation, GST, international taxation, transfer pricing, tax assessments, notices, investigations, appeals, disputes and cross border transactions. Advice is structured around the legal position, commercial transaction and tax exposure involved in each matter.

Indian taxation involves several statutes, rules, notifications, circulars and judicial decisions. Direct tax matters now require consideration of the Income-tax Act, 2025 for tax years beginning from 1 April 2026, while provisions of the Income-tax Act, 1961 remain relevant for earlier tax years. The Central Board of Direct Taxes (CBDT), Income Tax Department, Central Board of Indirect Taxes and Customs (CBIC), Goods and Services Tax authorities and other statutory bodies administer different aspects of the tax framework.

Tax Legal Services for Businesses and Individuals

Tax issues can arise at every stage of a business transaction. Incorporation, investment, restructuring, mergers and acquisitions, financing, transfer of assets, employee compensation, intellectual property licensing, international expansion and business exits can all create tax consequences. Our tax practice addresses the legal aspects of these transactions with attention to applicable legislation, contractual arrangements, tax residency, source rules, withholding obligations, exemptions, deductions, reporting requirements and potential disputes. For individuals, the practice can cover taxation of salary, business income, capital gains, investments, property transactions, succession arrangements, trusts, gifts and income involving overseas assets or sources.

Direct Tax Advisory in India

Direct taxation covers the taxation of income and profits under the applicable income tax legislation. For tax years beginning from 1 April 2026, the Income-tax Act, 2025 forms the principal statutory framework. The Income Tax Department has confirmed the repeal of the Income-tax Act, 1961 with effect from 1 April 2026 under Section 536 of the new Act, while the earlier legislation continues to govern specified earlier tax years. Legal advice may be required on corporate income tax, individual taxation, capital gains, business income, deductions, exemptions, withholding tax, tax residency and procedural matters. The practice also assists with interpretation of statutory provisions, tax positions adopted in transactions and disputes arising from assessments or departmental proceedings.

Corporate Tax Advisory

Corporate tax planning should form part of transaction structuring rather than being considered only after a transaction has been completed. Businesses may require advice on the tax consequences of mergers, demergers, acquisitions, business transfers, share sales, asset transfers, financing structures, employee incentive arrangements, dividend distributions, restructuring and corporate reorganisations. A business tax consultant may assist with the financial aspects of a transaction, while legal tax advice considers statutory interpretation, judicial precedent, documentation and potential exposure. Clarvis Legal works with businesses where tax issues form part of wider corporate, commercial or transactional arrangements.

GST and Indirect Taxation

Goods and Services Tax is a major component of India’s indirect tax framework. The principal legislation includes the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017 and corresponding State and Union Territory GST legislation. The CGST Act provides the central framework for levy and collection of central GST, while the IGST Act addresses inter State supplies and related matters.

Taxpayers may require legal assistance with classification, place of supply, input tax credit, registration, refunds, reverse charge, valuation, taxability of supplies, notices, audits and disputes. GST disputes can involve substantial financial exposure. A legal assessment should therefore consider the statutory provision, departmental interpretation, relevant notifications and circulars, contractual terms and applicable judicial decisions.

GST Litigation and Dispute Resolution

GST proceedings may involve scrutiny, audits, show cause notices, adjudication, recovery proceedings, cancellation of registration and appeals. A taxpayer facing a GST demand may need assistance in examining the statutory basis of the demand, limitation, classification, valuation, input tax credit position, procedural compliance and available appellate remedies. The GST framework also provides electronic compliance mechanisms. For example, the GST portal requires eligible taxpayers to furnish returns such as GSTR 3B, with the applicable filing requirements depending on the taxpayer and filing arrangement. Legal representation can become particularly important where the dispute concerns a significant tax demand or an interpretation capable of affecting future transactions.

International Taxation

International taxation becomes relevant when an Indian business deals with overseas customers, suppliers, subsidiaries, group companies or investors. Cross border transactions can raise questions concerning permanent establishment, business profits, royalties, fees for technical services, interest, dividends, capital gains, withholding tax, tax residency and treaty relief. India has entered into Double Taxation Avoidance Agreements (DTAAs) with several jurisdictions. The Income Tax Department provides official resources covering tax treaties, treaty comparison, transfer pricing, exchange of information and Mutual Agreement Procedure. A tax attorney in India advising an international business may therefore need to consider both domestic law and the relevant treaty. The applicable treaty should be reviewed alongside the nature of income, recipient’s tax residence and factual circumstances.

Non Resident Taxation

Non resident individuals and overseas companies may have Indian tax obligations depending on their residential status, Indian source income, business activities and other statutory factors. Issues can arise from employment in India, property transactions, investments, royalties, technical services, interest, dividends, capital gains and business operations. Cross border payments may also trigger withholding obligations. The applicable domestic provisions should be considered alongside any available treaty relief. The Income Tax Department’s current international taxation resources specifically address provisions relevant to non residents, tax treaties, transfer pricing and related matters.

Transfer Pricing

Transfer pricing rules apply to specified international transactions and certain specified domestic transactions involving associated enterprises. Transfer pricing analysis can affect the pricing of services, financing, intellectual property, distribution arrangements, manufacturing activities and other intra group transactions. Businesses may face transfer pricing assessments, adjustments, documentation requirements and disputes concerning the appropriate arm’s length price. India’s international taxation framework also includes Advance Pricing Agreements (APAs) and Mutual Agreement Procedure (MAP) mechanisms. The Income Tax Department maintains official resources concerning APAs, MAP and transfer pricing under the Indian tax framework.

Tax Planning and Transaction Structuring

Tax planning involves determining the legal and commercial consequences of a proposed arrangement before implementation. A tax planning advisor may be engaged when a company is considering an acquisition, restructuring, investment, financing arrangement or international expansion. The analysis should distinguish lawful tax planning from arrangements involving concealment, misrepresentation or impermissible tax avoidance.
Transaction documents should reflect the intended legal structure accurately. Where tax treatment depends on the substance of an arrangement, contractual wording alone may not determine the outcome.

Tax Advisory for Mergers and Acquisitions

Tax considerations can influence the structure, pricing and risk allocation of a transaction. An acquisition may be structured through a share purchase, asset purchase, business transfer, merger or other arrangement. Each structure can create different consequences concerning capital gains, withholding, GST, stamp duty, carried forward losses and other tax matters. Tax due diligence may identify outstanding demands, disputed assessments, withholding exposures, GST issues, transfer pricing risks and historical compliance concerns. Tax provisions should therefore be considered alongside corporate, securities, employment, intellectual property and regulatory issues during transaction planning.

Tax Due Diligence

Tax due diligence involves reviewing a business’s historical and potential tax exposure before an investment, acquisition or restructuring. The review may cover income tax returns, assessments, appeals, tax demands, withholding obligations, GST registrations, returns, input tax credit positions, transfer pricing documentation and ongoing departmental proceedings. The findings can affect transaction negotiations. Buyers may seek specific indemnities, warranties, escrow arrangements or price adjustments where material tax risks are identified.

Tax Assessments and Departmental Proceedings

Taxpayers may receive notices requiring information, explanations or supporting documents. Assessment proceedings can involve questions concerning income, deductions, expenses, transactions, withholding, residency or other matters. The response should be based on the statutory provision cited in the notice and the underlying facts. Supporting documentation can be critical. Where a tax authority proposes an adjustment, the taxpayer may need to challenge the proposed treatment through the available statutory process. Legal tax advice can be particularly relevant when the issue involves complex transactions, disputed interpretation or substantial financial exposure.

Tax Appeals and Litigation

Tax disputes can proceed through several statutory stages depending on the nature of the matter. An assessment order may be challenged through the applicable appellate mechanism. Depending on the legislation and issue involved, proceedings can reach the Commissioner (Appeals), Income Tax Appellate Tribunal, High Court or Supreme Court of India. The legal strategy can differ at each stage. A factual dispute may require a different approach from a question involving statutory interpretation or a substantial question of law. Tax litigation also requires close attention to limitation periods, procedural requirements, documentary evidence and the precise relief sought.

Tax Notices, Investigations and Enforcement

Tax authorities have statutory powers to seek information, conduct inquiries and undertake enforcement action in specified circumstances. Businesses and individuals may encounter notices concerning undisclosed income, high value transactions, withholding, GST compliance, international transactions or other matters. Where an investigation involves searches, surveys, summons or extensive document requests, the legal and procedural position should be assessed promptly. The response should protect the taxpayer’s rights while meeting applicable statutory requirements.

Withholding Tax and TDS

Withholding obligations can arise on payments such as salary, interest, dividends, professional fees, contractual payments, rent and certain cross border transactions. The applicable rate and obligation depend on the nature of payment, recipient, statutory provisions, applicable threshold and, in international cases, the relevant tax treaty.
Errors in withholding can result in interest, penalties, disallowances and other consequences. Businesses should therefore review significant payment structures before payments are made.

Taxation of Property and Real Estate Transactions

Property transactions can involve several tax considerations. Sale or transfer of immovable property can raise capital gains and withholding questions. Developers, investors and businesses may also need to consider GST, stamp duty and state specific rules depending on the transaction.
A property tax consultant may be involved in assessing the financial aspects of a property transaction, while legal tax advice considers the applicable legislation, transaction structure, contractual terms and potential disputes.
Tax treatment can differ between residential property, commercial property, development rights, land, buildings and complex real estate arrangements.

Taxation of Investments and Capital Gains

Investments in shares, securities, property and other assets can create tax consequences when an asset is transferred. The applicable treatment depends on the nature of the asset, holding period, transaction structure, taxpayer’s status and legislation applicable to the relevant tax year. Cross border investments can introduce additional issues involving treaty protection, withholding and reporting of overseas assets. Tax advice should therefore be considered before major disposals, restructurings or investment exits where the tax cost may materially affect the transaction.

Tax Advice for Startups and Small Businesses

Startups and smaller businesses often encounter tax questions during incorporation, fundraising, employee incentive arrangements, business expansion and investment exits. A small business tax advisor can assist with the tax implications of commercial decisions, while legal tax counsel can address statutory interpretation, transaction documents, disputes and regulatory exposure. Businesses may also need advice concerning GST registration, input tax credit, withholding obligations, related party transactions, founder arrangements and investment structures. A tax consultant for small business may work alongside accountants and finance teams where the matter requires both financial compliance and legal interpretation.

Tax Advice for Individuals and High Net Worth Clients

Individuals may require tax advice in relation to employment income, professional income, investments, property, capital gains, gifts, trusts, succession structures and international assets. High net worth individuals and family offices can face additional issues involving family businesses, holding structures, cross border investments, succession planning and tax residency. A legal adviser should consider the applicable statutory provisions and documentation rather than relying solely on accounting treatment.

Tax and Estate Planning

Tax considerations may arise in succession and estate planning, particularly where family businesses, trusts, investments and immovable property are involved. The structure should be reviewed alongside succession objectives, ownership rights and applicable tax provisions.
Where assets or beneficiaries are located across jurisdictions, the analysis may also involve residence, source, treaty and reporting considerations.

Tax Issues in Corporate Restructuring

Corporate restructuring can take many forms, including mergers, demergers, hive offs, business transfers, share reorganisations and changes in ownership. Each structure may have different direct and indirect tax consequences. The tax analysis should be completed before the legal documents are finalised because the chosen structure can affect the ultimate tax position. Tax considerations may also affect regulatory approvals, accounting treatment, financing arrangements and transaction costs.

Tax Advisory for International Businesses Entering India

Foreign companies entering India may need advice on the tax consequences of establishing a subsidiary, branch, liaison arrangement, project office or other operating structure. The analysis can involve corporate residence, permanent establishment, withholding, transfer pricing, GST, royalties, technical services and repatriation of profits. Foreign investors should also examine India’s tax treaty network where the relevant jurisdiction has a DTAA with India.

Taxation of Technology and Digital Businesses

Technology businesses often operate across jurisdictions and may receive or make payments for software, cloud services, technology licences, advertising, technical services and intellectual property. Tax characterisation can become important where payments involve foreign entities. The distinction between royalties, fees for technical services, business income and other categories can affect withholding and treaty analysis. Digital business models can also create GST and indirect tax considerations depending on the nature and location of supplies.

Taxation of Intellectual Property

Intellectual property transactions can generate tax consequences involving royalties, licensing fees, assignments, capital gains and withholding. The tax position should be considered alongside the underlying intellectual property rights and contractual arrangements. Businesses commercialising patents, trademarks, copyrights, technology or know how may therefore require tax and legal advice as part of the transaction structure.

Tax Disputes Involving Regulatory Authorities

Tax disputes can involve the Income Tax Department, CBDT, GST authorities, CBIC and other statutory authorities, depending on the nature of the issue. The dispute may concern an assessment, classification, exemption, input tax credit, transfer pricing adjustment, withholding obligation, tax residency or another statutory question. The appropriate response depends on the authority involved, stage of proceedings, applicable legislation and available statutory remedies.

Tax and Advisory Services for Different Industries

Tax law applies across virtually every commercial sector. Clarvis Legal’s tax practice can address issues arising in technology and software, information technology, artificial intelligence, fintech, banking, financial services, insurance, pharmaceuticals, biotechnology, healthcare, medical devices, manufacturing, automotive, engineering, chemicals, energy, renewable energy, oil and gas, telecommunications, media, entertainment, gaming, ecommerce, retail, consumer goods, food and beverage, agriculture, agritech, real estate, construction, infrastructure, logistics, aviation, shipping, education, edtech, hospitality, travel, professional services and consulting. The tax issues differ by industry. A technology company may face cross border licensing and transfer pricing questions. A manufacturing business may have GST, supply chain and customs considerations. A financial services business may encounter withholding and regulatory tax issues. Real estate businesses may deal with capital gains, GST and transaction structuring. Individuals, founders, entrepreneurs, professionals, investors, non residents, family offices, trusts and charitable organisations may also require tax advice based on their particular circumstances.

Tax Consultants, Tax Lawyers and Other Professional Advisers

The terms tax lawyers in India, tax law firms in India, tax consultants in India, tax consultancy in India and tax consulting firms can refer to different types of professional services. Legal tax advice focuses on the interpretation and application of tax legislation, contractual arrangements, disputes, representations and litigation. Accountants and financial professionals may provide accounting, return preparation and financial compliance services. Businesses may therefore work with professional tax consultants, accountants and lawyers as part of a broader tax function. A tax advocate in India may represent a taxpayer in proceedings where permitted by the applicable procedural framework. A tax attorney in India may advise on domestic and international tax issues, commercial transactions and disputes.

Tax Advisory Services for Businesses

Tax advisory services can be relevant before a transaction, during a tax assessment or when a business is reviewing its existing structure.
A business tax advisor may consider the tax implications of corporate transactions, investment structures, cross border arrangements, employee compensation and business operations.
Tax advice should be based on the applicable law for the relevant tax year. This is particularly important during periods of legislative transition.
The Income Tax Department currently maintains resources for the Income-tax Act, 2025, the Income-tax Rules, 2026 and the earlier Income-tax Act, 1961, along with guidance concerning assessments, appeals, non residents, TDS and other matters.

Tax Consultation Services

Tax consultation services may be required where a business or individual needs an independent legal assessment before taking a commercial decision. A consultation can involve a proposed transaction, tax notice, disputed demand, international payment, investment, restructuring or potential tax exposure. The scope of advice depends on the facts and documents available. Complex matters may require review of contracts, financial records, tax returns, previous assessments and correspondence with tax authorities.

Tax and Financial Advisory

Tax decisions often affect the wider financial position of a business. A tax and financial advisor may assess the financial implications of different structures, while legal tax counsel considers the statutory basis and legal risks. Coordination between legal, accounting and finance teams can be particularly important in transactions involving significant tax exposure. The same principle applies to an accounting and tax consultant engaged by a business. Accounting treatment and legal tax treatment can overlap, but they are not necessarily identical.

Tax and Advisory Services for Cross Border Transactions

Cross border transactions require consideration of both Indian domestic law and the law applicable in the other jurisdiction. Issues may involve withholding, tax residence, permanent establishment, transfer pricing, treaty benefits, foreign exchange considerations and reporting obligations. India’s international tax framework includes DTAAs, transfer pricing rules, MAP and APA mechanisms. The Income Tax Department publishes specific international taxation resources covering these areas.

Our Approach to Tax Legal Services

Understanding the Transaction and Tax Exposure

The first stage is to understand the transaction, business model, ownership structure and commercial objective. Tax advice is more useful when the legal analysis reflects how the business actually operates.

Identifying the Applicable Law

The relevant legislation, rules, notifications, circulars, treaty provisions and judicial decisions are then considered. For income tax matters, the applicable tax year is particularly important given the transition from the Income-tax Act, 1961 to the Income-tax Act, 2025.

Assessing Risk and Available Positions

The analysis considers the available legal positions and the risks associated with each approach. Where the tax authority has already raised an objection, the assessment focuses on the statutory basis of the objection and the evidence available to support the taxpayer’s position.

Coordinating Legal and Commercial Considerations

Tax advice should fit the transaction. A legally available structure may not be commercially suitable if it creates excessive administrative obligations, regulatory complications or uncertainty for the business.

Supporting Disputes and Proceedings

Where a matter develops into a dispute, the approach changes from transactional advice to evidence, procedure and litigation strategy. Notices, assessment orders, appellate records and supporting documents are reviewed carefully before the next procedural step is taken.

Why Choose Us

Clarvis Legal approaches tax matters as legal and commercial questions rather than treating taxation as a purely accounting exercise. The practice considers the applicable statutory framework, transaction documents, regulatory position, commercial objectives and potential dispute exposure, including issues arising under ED law where tax matters intersect with enforcement proceedings.. The firm advises across domestic and international tax matters, including direct taxation, GST, transfer pricing, tax structuring, transaction support, tax assessments, notices, appeals and litigation. Its tax practice can also work alongside corporate, commercial, real estate, banking, intellectual property, employment and dispute resolution teams where a transaction involves several areas of law. This approach allows tax considerations to be addressed within the wider legal structure of a transaction or dispute, with attention to the applicable law and the specific facts of the matter.