Articles

SEBI’s Confidential IPO Route: A Controlled Path …

A close reading of SEBI’s confidential pre-filing framework under Chapter IIA of the SEBI (Issue of …

Before You Sign the First Cheque: What Founders Mu …

“Risk comes from not knowing what you’re doing.” - Warren Buffett For a founder still finding the…

Maternity Benefit Under the Labour Codes: A Welfare Promise Narrowed by the New Wage Definition?

Maternity Benefit Under the Labour Codes: A Welfar …

Introduction The transition from the Maternity Benefit Act, 1961 to the Code on Social Security, …

When a Signature Is Not Consent: Mis-selling, Suit …

An analysis of the Reserve Bank of India (Non-Banking Financial Companies – Responsible Business…

Corporate Laws (Amendment) Bill, 2026: Completing …

Every legislative reform carries a risk of consequences the legislature did not fully intend, an…

Individuals resident outside India permitted to pu …

To boost fund flows, the Ministry of Finance, Government of India has notified the Foreign Exchange …

When The Registrar Comes Knocking: Dissecting An R …

“The right understanding of any matter and a misunderstanding of the same matter do not wholly exclu…

Beneficial Construction in Corporate and Securitie …

“Law must be stable and yet it cannot stand still.” – Roscoe Pound I. Introduction When Parlia…

Why Identifying Promoter Group Members Early Can M …

The Promoter Group challenge that often goes unnoticed Every IPO begins with an exercise that…

Fixed-Term Employment Under the Labour Codes: Bala …

I. Introduction Fixed-Term Employment (“FTE”) is one of the most significant employment models re…

Draft RBI (NBFC-Responsible Business Conduct) Dire …

The Reserve Bank of India (“RBI”) has issued the Draft Responsible Business Conduct Directions, …

RBI Draft Compliance Functions Directions, 2026-NB …

The Reserve Bank of India (“RBI”), as part of its broader effort to strengthen governance standa…

Final OSH Rules: Key Changes Employers Should Note

The Occupational Safety, Health and Working Conditions (Central) Rules, 2026 mark an important s…

Demystifying the IPO Lock-in Framework under the S …

A closer look at how SEBI’s lock-in framework operates across Mainboard and SME IPO transactions…

Code on Wages (Central) Rules, 2026: Key Deviation …

The Code on Wages (Central) Rules, 2026, notified on 8 May 2026, represent the finalisation of t…

SEBI Draws the Line for AMC-Managed AIFs Under the …

Key Takeaways Broad-Based Requirement for AMC-Managed AIFs Where an AMC, or its subsidia…

Contractor & Principal Employer: Duties, Obli …

A definitive reference for corporate HR and legal teams on each party's statutory duties, mandat…

Payment Aggregators in India-The Invisible Engine …

Every time a customer taps "Pay Now" on an e-commerce site, transfers money via a fintech app, o…

RBI’s New Deregistration Framework for Type I NB …

In our earlier article1, we had analysed the draft directions issued by the Reserve Bank of Indi…

Navigating Employee Exit Under the New Labour Code …

INTRODUCTION The exit of an employee, whether voluntary or otherwise, is one of the most legally …

Voluntary Quarterly Business Updates by Listed Com …

A growing number of Indian listed companies have adopted the practice of filing voluntary quarte…

RBI’s Draft Governance Directions: Paradigm …

The Reserve Bank of India (RBI) issued the Draft Reserve Bank of India (Commercial Banks – Gover…

Haryana’s 2026 Minimum Wages Notification | Segr …

Author’s Note. This article reviews Haryana Government Notification No. 2/25/26-2 Lab dated 9 Ap…

Decoding NSE’s Revised FCFE Framework for SME Li …

KEY SUMMARY a) The National Stock Exchange of India Limited (NSE) has, vide Circular No. NSE/SME/…

Proposed Section 57A May Reopen the Trust vs LLP D …

Key Takeaways: What the Bill Proposes? Proposed section 57A introduces, for the first time…

Revisiting the ESOP Framework under Section 62(1)(b): A Critical Analysis of the Corporate Laws (Amendment) Bill, 2026

Revisiting the ESOP Framework under Section 62(1)( …

Introduction and Background The Corporate Laws (Amendment) Bill, 2026 (Bill No. 85 of 2026), intr…

Cabinet Clears India’s 2035 Climate Targets: Fro …

India’s climate journey under the global framework began in 2015 with the signing of the Paris A…

The New Wage Framework under the Labour Codes: Cla …

With the Labour Codes now in force, their implementation continues to face practical challenges …

The Promoter Paradox: Classification, Control, and …

“How promoter identification is tested, challenged, and enforced in India's IPO market.” Imag…

Time To Relook The Force Majeure Clause In Contrac …

What happens when the way long-term supply contracts were drafted, and the conditions under whic…

India Eases Press Note 3: The 2026 LBC Investment …

“The landscape imprisons their leaders, giving them fewer choices and less room to manoeuvre tha…

Decoding The Alternative Investment Funds Tax Puzz …

"In this world, nothing is certain except death and taxes."- Benjamin Franklin For Alternativ…

Before You Ring The Bell: Eight Tripwires That Del …

An IPO delayed is an opportunity lost. The cost of that delay, measured in lost market windows, …

RBI Proposes Major Relief for Small NBFCs with No …

The Reserve Bank of India (‘RBI’) has released draft amendments relating to the registration fra…

Ultimate Guide to Startup Valuation

A startup may not own large factories or have decades of profits, yet it can still be worth hund…

SOPs & their strategic importance in Complian …

In recent years, the compliance landscape for listed entities in India has undergone a fundament…

Ultimate Guide to ESOP Tax Perquisites

Introduction to ESOPs In today’s corporate and startup world, Employee Stock Option Plans (ESOPs…

From Smokestacks to Carbon Sinks: How Carbon Captu …

From Smokestacks to Carbon Sinks: How Carbon Capture Is Shaping India For over a century, progres…

The Hidden Cost of Not Knowing Your Valuation

A growing service company with stable revenues and a loyal client base often assumes that its bu…

India’s Gig Economy and the Social Security Code …

Under the Labour Codes, especially the Social Security Code, the definition of Gig and Platform …

First-Time Adoption of Ind AS: A Complete Guide

Introduction India introduced Ind AS (Indian Accounting Standards) to bring Indian financial report…

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