LONDON — The tax authorities in India froze Nokia’s assets there last week in a dispute over tax payments, but Nokia, the Finnish cellphone company, said on Monday that it had regained access to its Indian bank accounts.

Nokia said the tax authorities froze all of its Indian assets, including its bank accounts and factories, last Wednesday to ensure that Nokia could pay its future tax bill, estimated to be hundreds of millions of dollars.

In early September, Microsoft agreed to buy Nokia’s struggling cellphone unit for about $7.2 billion. Nokia challenged the ruling, gaining access to its Indian bank accounts, but its local factories and other buildings remain frozen, preventing transfer to a new owner.

“We are now working closely with the tax authorities,” Nokia said in a statement Monday. “Nokia has sufficient assets in India to meet its tax obligations.”