Interplay Between Tax Laws, PMLA & IBC (Video)

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.

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.

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.

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.

On 23 July 2026, the Department for Promotion of Industry and Internal Trade (DPIIT), Ministry of Commerce and Industry, issued Press Note No. 3 (2026 Series) a document whose brevity belies the significance of what it achieves. In a little over two pages, the Government of India has quietly dismantled one of the most longstanding restrictions in its FDI policy architecture: the blanket prohibition on foreign investment in inventory-based e-commerce. The caveat, however, is precise and deliberate: the permission is confined exclusively to exports of goods manufactured or produced in India.

The Reserve Bank of India (“RBI”) has released the draft Foreign Exchange Management (Foreign Investment) Rules, 2026 (“Draft Rules”) for public consultation. The Draft Rules propose to replace the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019 (“NDI Rules”), which presently form the principal framework governing foreign investment in India.

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 Prevention of Money Laundering Act, 2002 is a crucial legislation in India aimed at preventing money laundering and terrorist financing.

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