[India Expansion and Practical Trends] Points of tax reform in the 2025 New Year’s budget plan and impact on Japanese companies
This article explains the principal corporate and indirect tax changes in India's 2025 Union Budget that affect foreign-invested and Japanese companies. It also examines expanded production-linked incentive schemes, customs duty revisions in selected sectors, supply-chain implications, compliance simplification, and the continuing documentation requirements under transfer pricing rules.
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