Infrastructure Sector in India - Certain Tax and Regulatory Aspects

With the current sluggishness in the economy, a lot of thrust would be required especially in the infrastructure sector to revive the growth momentum. This is particularly true, considering the fact that recently IMF’s World Economic Outlook Update revised India’s 2020 growth forecast to 5.8% from the earlier projection of 6.7%.

This budget which is due in the next fortnight would have to deal with this issue and as well as balance it with the overall macroeconomic sentiments in India and global expectations as well.

For your ready reference in this publication, we have tried to provide an overview of the regulatory matrix governing the infrastructure sector here in India considering the following aspects:

  • Infrastructure Sector Overview
  • Governing Regulations
  • Infrastructure Financing
  • Foreign Investment Regulations
  • Accounting and Tax Implications (Direct / Indirect Taxes)
  • Infrastructure Investment Trusts
  • Compliance Calendar

We have tried to compile and provide an overview of significant aspects of the said sector and believe that it would act as a reference handbook for the businesses in Infrastructure space, existing or prospective.

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