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Overview of Indirect Tax Initiatives in Budget 2026-27On February 1, 2026, the Hon’ble Finance Minister, Ms. Nirmala Sitharaman, introduced India’s Union Budget for the financial year 2026-27. While t...

1. Overview: The Changing Landscape of Startup PolicyIndia’s approach to nurturing startups has undergone significant transformation since the inception of the Startup India initiative. Initially esta...

1. Introduction: The Role of Specific Performance in Indian Arbitrationi) Overview of Specific PerformanceSpecific performance is a unique equitable remedy in Indian law, which mandates that a party f...

Introduction: Critical Choices When Going PublicWhen a company prepares for an Initial Public Offering (IPO) in India, the spotlight usually falls on factors such as valuation, market timing, and prev...

Overview of Budget 2026-27: Vision and Strategic PrioritiesThe Union Budget for 2026-27 reiterates the government's commitment to propelling India towards the goal of becoming a developed nation (Viks...

Introduction: Complexity of Fraud in Modern Corporate StructuresThe ever-increasing intricacies of present-day society have also given rise to greater opportunities for fraudulent activities. Individu...

Overview and ContextIndia’s recent environmental controversies, such as the Supreme Court’s clarification on the status of the Aravalli range, have triggered widespread public concern. These apprehens...

Overview: The Pivotal Role of Regulation 8 in Insider Trading PreventionInsider trading regulation is frequently understood as a set of trading restrictions under Regulations 3 and 4 of the SEBI (Proh...

Five-Year Exemption on Global Income for Foreign Specialists in India(i) Policy Objective and Legislative FrameworkIn an ambitious step to transform India into a leading destination for advanced techn...

The 2026 Union Budget presented by Finance Minister Mrs. Nirmala Sitaraman has left many assessees dissatisfied, as expectations for higher exemption thresholds and relaxed tax slabs were not fully ad...

OverviewIndia’s Updated Approach to Crypto-Asset ReportingThe Union Budget 2026–27 has initiated a significant transformation in the Income-tax Act, 2025, by replacing the original penalty provisions...

1. OverviewThe Income-tax Act, 2025 (ITA 2025) was designed to simplify and clarify tax laws. However, its initial effect on Non-Profit Organisations (NPOs) was to introduce interpretational ambiguiti...

OverviewThe Union Budget 2026 has introduced several provisions that are particularly relevant to non-resident individuals (NRIs) and foreign investors. These amendments are aimed at enhancing the inv...

Introduction: Data as the Core Asset for NBFCsIn today’s financial sector, data is no longer merely a resource—it forms the backbone of a Non-Banking Financial Company’s (NBFC’s) business model. NBFCs...

IntroductionThe regulatory landscape for trusts and non-profit organizations (NPOs) is experiencing significant transformation with the implementation of the Income-tax Act, 2025 (ITA 2025). With a de...

Background and Contexti) Evolution of Taxation on Buy-Back of SharesTo fully appreciate the amendment proposed in the Finance Bill, 2026, regarding section 69 of the Income-tax Act, 2025, it is import...

1. IntroductionThe issue of whether an assessee can claim deduction for employees’ contributions to Provident Fund (PF), Employees’ State Insurance (ESI), and similar welfare schemes has long been a c...

1. Overview: India’s Growth Prospects and Budgetary ExpectationsIndia, currently the fourth-largest global economy and set to soon surpass others, remains focused on deepening its developmental engine...

Introduction: Navigating a Shifting Global LandscapeIndia is preparing for the Union Budget scheduled on 1st February 2026, amid significant global turbulence. Current international challenges include...

India is currently navigating a period of robust economic momentum and increasing global engagement. However, beneath these positive trends, challenges of procedural complexity, regulatory ambiguity,...