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TaxCorp · Articles Wednesday, 29 July 2026

Expert writing across every domain, in one place

Analysis, opinions and practice notes on Income Tax, GST, Company Law, Customs, FEMA and the profession — published as they are approved by our editors.

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Across every practice area, most recent first.

RBI / FEMA External Commercial Borrowings in India: A Practical Legal Overview

1. Financing through overseas debtIndian businesses generally raise capital either by way of equity contribution from owners/investors or by borrowing...

RBI / FEMA Cross-Border Guarantees under FEMA: New RBI Framework Explained

1. Background and Purpose of the 2026 RegulationsThe Reserve Bank of India notified the Foreign Exchange Management (Guarantees) Regulations, 2026 on...

RBI / FEMA Transfer of Immovable Property in India by a Foreigner: Prior RBI Approval Is Compulsory

In Asha John Divianathan v. Vikram Malhotra [2021] 124 taxmann.com 585 (SC), the Supreme Court held that a foreign national cannot validly enforce a s...

Company Law Audit Considerations When Subscribers Do Not Bring in Share Capital Within 180 Days under Section 10A

1. Commencement of business is not automatic after incorporationA company having share capital may receive its certificate of incorporation, but that...

Company Law Companies (Amendment) Bill, 2026: The Governance Reform That Should Also Have Cleaned Up Drafting Defects

1. A decade of the Companies Act, 2013 and the need for a drafting reviewThe Companies Act, 2013 has now completed more than ten years of operation. T...

Company Law Acting in Concert and Acting Together: A Cross-Statutory Understanding under Indian Corporate, Securities and Insolvency Law

The expressions “acting in concert”, “acting jointly” and “acting together” are frequently used in Indian corporate and securities law to identify sit...


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