Nokia will pay $487m (£296m) to India's tax authorities, allowing it to shift frozen assets based in the country to Microsoft, according to the latest reports.
The Finnish firm is keen to pay at least €270m as well as an already declared amount of €85m (£71.3) if India's government allows it to transfer the units to Microsoft, according to Bloomberg.
Nokia's assets in India were frozen in September over a tax dispute, the same month the phone manufacturer agreed to sell its mobile business to Microsoft for €5.44bn.
Nokia also reported that its factory in India may not get transferred to Microsoft when the deal completes in Q1 if the freeze continues later than December 12.
Last month, Nokia shareholders approved the sale of all of the Finnish firm's Devices & Services business to Microsoft, with 99% of them supporting the move at the company's Extraordinary General Meeting (EGM).