Governance Before Listing: Closing the Gap in Rela …
Every company on the road to a public listing is expected to be operate as though it were already a …
When Settlement Does Not Close the File: The Blind …
Predictability and finality sit at the heart of any workable settlement regime. SEBI’s Consultation …
From Fair Practice to Codified Discipline: RBIR …
On August 12, 2026, the RBI put out the draft Reserve Bank of India (Interest Rates on Loans and Adv…
The Ultimate Guide to Brand Valuation
1. What Is Brand Valuation, Really? A brand rarely appears as a single line item on a balance sheet…
Non-Cash Working Capital in Valuation – The …
1. What Is Non-Cash Working Capital? Working capital, in its accounting sense, is current assets mi…
SEBI’s Proposed Framework For Issuance Of De …
1. Introduction The Securities and Exchange Board of India (“SEBI”) has, on August 4, 2026, issued …
Recent Tax Amendments: Restoring The Dividend Exem …
1. The Pre-Amendment Position Business trusts — Real Estate Investment Trusts (REITs) and Infrastru…
The AI Boom Is Challenging Net-Zero Goals: Can Tec …
The AI boom has an inconvenient physical reality. Every model trained, every chatbot query processed…
Decoding India’s Proposed Foreign Investment …
The Reserve Bank of India (“RBI”), the nodal authority for determining rules and regulations concern…
Equity Share Transfer
1. Introduction A transfer of equity shares takes on a very different compliance character dependin…
The Ultimate Guide to Fairness Opinion Valuation
Introduction to Fairness Opinion In corporate finance transactions such as mergers, acquisitions, r…
When the Recovery Call Comes: RBI Rewrites the Rul …
A practical reading of the RBI (Non-Banking Financial Companies — Responsible Business Conduct) Thir…
Ratification Of Related Party Transactions By The …
Few areas of Indian corporate governance have witnessed such sustained regulatory tightening as rela…
Green Shoe Option under Regulation 57 of the SEBI …
When a retail investor receives an IPO allotment and the share price falls on listing day, one quest…
FAQs on ‘Unregistered Type I NBFCs’ | …
Registration, Exemption & Deregistration Framework under the RBI (NBFC – Registration, Exemptions an…
The Voting Methodologies SEBI Has Proposed for AIF …
On a resolution under consideration, sixty investors remain silent. Thirty votes in favour. Ten vote…
Variable Capital Company (VCC) in India: Structure …
Privately pooled investment funds in India have traditionally operated through structures such as tr…
Trust, Settlement and a Clean Slate: Decoding EPFO …
A compliance briefing for employers navigating India's new provident fund regime The backdrop: why …
A Compliance Reminder for NBFCs: Has Your NBFC Imp …
The Reserve Bank of India (RBI), through the Reserve Bank of India (Non-Banking Financial Companies …
Code Breaches and Internal Controls: Beyond the Ab …
“Are your internal checks ready to withstand real-world regulatory probes?” In the regulatory lands…
SEBI and Stock Exchange Query Preparedness: Govern …
“The regulatory email may arrive later; your preparedness must not.” A SEBI or stock exchange quer…
The Payment Service Provider Licence at GIFT IFSC: …
India's cross-border payments story has, until recently, been told almost entirely in the language o…
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 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 …
RBI’s Draft Governance Directions: Paradigm …
The Reserve Bank of India (RBI) issued the Draft Reserve Bank of India (Commercial Banks – Gover…
Voluntary Quarterly Business Updates by Listed Com …
A growing number of Indian listed companies have adopted the practice of filing voluntary quarte…
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)( …
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…
First-Time Adoption of Ind AS: A Complete Guide
Introduction India introduced Ind AS (Indian Accounting Standards) to bring Indian financial report…
India’s Gig Economy and the Social Security Code …
Under the Labour Codes, especially the Social Security Code, the definition of Gig and Platform …