248 results found

Alternative investment funds (AIFs) are governed by Securities and Exchange Board of India (SEBI) under the SEBI (Alternative Investment Funds)

The Securities Exchange Board of India ("SEBI") has, in its meeting held on December 28, 2021, approved certain changes to the Securities and Exchange Board of India...

Environmental, Social and Governance (ESG) considerations are increasingly influencing investment decision-making across global capital markets, including venture capital and private equity transactions.

The Reserve Bank of India vide its circular No. RBI /2013-14/117 A.P. Circular No 01, dated 04th July 2013, has issued guidelines pertaining to Foreign Investment in Indian Companies.

Recently, on December 21, 2016, the "CBDT" released a circular containing responses to questions raised by various stakeholders in the context of the applicability of the indirect transfer provisions...

Adding one more kind of dispute to the list of non-arbitrable disputes, the Supreme Court of India has held that any dispute pertaining to affairs of a trust cannot be decided by an arbitrator under the Arbitration and Conciliation Act, 1996.

After the Union Cabinet approved changes to the rules governing investments from nations that share a land border with India on March 10, 2026, India’s foreign investment framework went through a significant recalibration.

The provisions relating to angel tax in the Income Tax Act, 1961 ("IT Act") were primarily introduced to regulate funding received by unlisted companies from angel investors...

On February 5, 2020, the Securities and Exchange Board of India issued a circular introducing significant changes to the existing legal regime concerning alternative investment funds.

On October 3, 2025, a circular was issued by the International Financial Services Centres Authority (IFSCA) to all financial institutions in GIFT IFSC...

The Department for Promotion of Industry and Internal Trade (“DPIIT”), through its revised Standard Operating Procedure (“SOP”) dated 4 May 2026 for processing Foreign Direct Investment (“FDI”) proposals, has introduced what appears at first glance to be a procedural reform.

Compulsorily Convertible Preference Shares (CCPS) remain one of the most widely used instruments for venture capital and private equity investments in Indian companies. Their appeal lies in the ability to combine equity classification with negotiated economic and governance protections. But CCPS are not governed by a single, standalone statutory framework. Their legal treatment is instead shaped by the Companies Act, FEMA and foreign investment rules, tax law, and, where applicable, SEBI regulations.

The equity investor landscape has changed significantly in India over the last few decades. Even with the Covid-19 pandemic, investors such as the Blackstone Group, APG Asset Management and CapitalLand

The FA, 2018 introduced Section 112A into the Tax Act with effect from April 01, 2018 wherein it stipulated that the capital gains of more than INR 1,00,000 received for alienation of equity shares of a company...

The landscape for equity investments in start-ups has evolved drastically over the past few years. While traditionally such investments have been dominated by venture capitalists...

An entity receiving investment directly from a registered FVCI will be required to report the investment, mutatis mutandis, in form FCGPR.

In the words of the former President of the United States of America ("USA"), J. F. Kennedy, "The exploration of space will go ahead, whether we join in it or not, and it is one of the great adventures of all time...