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Conducting a pre-launch Intellectual Property (IP) risk audit is essential for a smooth entry into the Indian market, where “first-to-file” rules and local common law nuances...

On March 23, 2026, the Union Finance Minister introduced the Corporate Laws (Amendment) Bill (“Bill”), 2026 in the Lok Sabha, which proposes various amendments (“Proposed Amendments”) to the Companies Act, 2013 (“CA 2013”) and the Limited Liability Partnership Act, 2008. The Bill has been referred to a Joint Parliamentary Committee for further scrutiny.

The GIFT International Financial Services Centre ("GIFT IFSC"), established in Gandhinagar, Gujarat, is India's first international financial services centre with the intent of catering to global MNCs...

SEBI issued circular no. SEBI/HO/IMD/DF6/CIR/P/2020/24 dated February 5, 2020 that introduces standard templates for alternative investment funds' private placement memorandums, annual audits of compliance ...

India's regulatory landscape for financial record-keeping has undergone a quiet but consequential transformation over the past several years. The migration of books of accounts from physical ledgers to cloud-hosted platforms and SaaS-based enterprise resource planning systems has dramatically altered not just how financial data is stored, but where it resides and that question of where has become a matter of acute legal consequence.

Corporate frauds pose significant risks to the stability of businesses and economies, with India being no exception. In recent years, we have witnessed high-profile scandals such as the Satyam Computer Services scam.

There are other compliances, disclosure of methods of arriving at valuation for listed entities under SEBI (LODR) and Accounting Standards, which are we not touching upon.

The introduction of Significant Data Fiduciaries (SDFs) under India's Digital Personal Data Protection Act, 2023 (DPDP Act) and the operational specifics under the DPDP Rules, 2025 marks a structural shift in the way large-scale, high-impact data processors will be regulated in India.

Within most multinational groups, transfer pricing is still perceived primarily as a technical compliance function. It is frequently treated as a year-end margin exercise — a benchmarking study intended to ensure that operating profit falls within a statistical range. Boards often view it as a documentation issue, while finance teams approach it as a provisioning variable.

The Act applies to "digital personal data" (data in digital form) though non-digital data may fall within scope if later digitised.

This article aims to study intellectual property audit and its importance in the management of intellectual assets of organizations.

Although the nomenclature of "white-collar crime" was brought into the big picture in mid-20th-century criminological discourse, analytical engagement with economically privileged offending agents, which are now classified as "white-collar offenders", predates its terminological codification within the genealogy of criminology.