We are pleased to release our publication on the “Infrastructure Sector in India – Certain Tax and Regulatory Aspects”. The Publication provides an overview of the relevant regulatory and tax aspects for the infrastructure sector in India.

 

Infrastructure is the backbone of the Indian economy. The investment in infrastructure over the next 5 years – 2021 to 2026 is projected at US$ 1.4 trillion covering highways, energy, airports, smart cities, industrial corridors, metro projects, healthcare, logistics, etc. 

 

The attached publication covers the following:

  • Background – Providing a brief of the infrastructure sector in India, the common private public partnership models, various sub-sectors under infrastructure like transport, energy, water sanitation & urban wastage management, social and commercial infrastructure, logistics and EPC.
  • Governing regulations
  • Foreign investment regulations in the infrastructure sector covering the exchange regulations governing the various modes of financing in India as well as the forms of entities in which investment can be made.
  • Accounting implications under the Ind AS and comparison with the Indian GAAP
  • Income tax and indirect tax regulations including the newly introduced concessional tax regimes, ICDS impact, broad level TDS implications, GST implications for various sub-sectors including brief implications under the Pre-GST era, input tax credit, etc.
  • Infrastructure Investment Trusts (InvITs) – the regulatory framework and tax implications in the hands of different parties.
  • Compliance calendar.

 

Click here to download