Introduction to the MOOWR SchemeThe Manufacture and Other Operations in Warehouse Regulations, 2019, commonly referred to as the MOOWR Scheme, operates under Section 65 of the Customs Act, 1962. The scheme was conceived as a measure to strengthen India's position as a global manufacturing destination and to reduce comp...
Read the full article →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.
Today's paper
The desks that publish every week.
Also worth reading
All articles →Across every practice area, most recent first.
Upcoming Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026Dear Valued Client,We are writing to share upcoming re...
1. Transition to Ind AS: Why the Opening Balance Sheet Requires Fresh EvaluationWhen an entity adopts Indian Accounting Standards for the first time,...
1. Introduction and Case OverviewA recent enforcement action by the Registrar of Companies (ROC), Kanpur, highlights the serious ramifications of inco...
Adopting Ind AS for the first time is not merely a mechanical conversion of old financial statements into a new format. Ind AS 101, First-time Adoptio...
Indian exporters do not compete in global markets on price and quality alone. They also face a range of external obstacles, including tariff barriers,...
1. Why Section 152(6) MattersSection 152(6) of the Companies Act, 2013 governs the manner in which directors of a public company retire by rotation. F...
Browse by practice area
15,930 articles across 13 practice areas.
Article directory
Every practice area, with what is behind it.