Nokia agreed in September to sell its devices and services business and license its patents to Microsoft for 5.44 billion euros after failing to recover from a late start in smartphones.
Nokia said the freezing of the fixed assets would not have any impact on the day-to-day operations of the company.
The deal will help Huawei expand its smartphone business.
Authorities have put forward a tax demand of Rs 2,080 crore.
In the first qarter results, Lumia sales showed incremental gains.
India is crucial for Nokia's attempt to hold on to global market share.