Government Amends Rules Governing Foreign Direct Investment

The Constitution of India provides for an independent judiciary that acts as a guardian of the Constitution and protects the rights of the citizens.

The Indian Constitution, the world's lengthiest written constitution, is a testament to the country's diverse culture and rich heritage.

The Constitution of India is the supreme law of the land, which lays down the basic framework and principles for the governance of the country.

An analysis of the constitutional validity of the Election Commission’s Special Intensive Revision of electoral rolls, examining Article 324, Section 21(3) of the Representation of the People Act, procedural safeguards and the Supreme Court’s decision in Association for Democratic Reforms v. ECI.

The Hon’ble Punjab and Haryana High Court (HC) in Jyoti Sareen vs. UOI & Others (CWP No. 15791-2024 (O&M)) (Order) held the retrospective amendments carried out vide the Finance Act, 2026, with respect to the powers of the Jurisdictional Assessing Officer (JAO) to issue a reopening notice under section 148 (Reopening Notice) of the Income-tax Act, 1961 (IT Act), as unconstitutional, being violative of the ‘doctrine of separation of powers’ and thus violative of Article 14 of the Constitution of India.

On March 10, 2026 the Indian government approved amendments to India’s FDI regime relating to investments from countries sharing a land border with India. These are Afghanistan, Bangladesh, Bhutan, China, Myanmar, Nepal and Pakistan.

The Maharashtra Stamp (Fourth Amendment) Bill, 2026 (Bill) introduced in the Maharashtra Legislative Assembly on 7 July 2026 proposes a significant reform to the stamp duty treatment of guarantees under the Maharashtra Stamp Act, 1958 (Maharashtra Stamp Act).

The Government of Maharashtra has recently enacted the Maharashtra Stamp (Amendment) Ordinance 2024, which further amends the Maharashtra Stamp Act of 1958.

A FOCC refers to an Indian entity that has received foreign investment and is ultimately owned or controlled by persons resident outside India. Although incorporated in India under the Companies Act, such entities are treated differently from domestically owned and controlled Indian companies for the purposes of foreign investment regulation and downstream investment structuring. Consequently, an FOCC, despite being an Indian incorporated entity, is subject to regulatory conditions applicable to foreign investment while undertaking investments into other Indian entities.

In the landmark case of MA v Superintendent of Police1, the Madras High Court reaffirmed that familial relationships transcend traditional norms...