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The Insolvency and Bankruptcy Code stands to be one of the most direly needed legislation in the wake of the increasing corporate culture

The High Court of Delhi through its judgment dated 12.02.2026 in Avantha Holdings Limited v. ICICI Bank Limited & Ors. while applying the principle of parity held that where substantial delay on one side is overlooked, …

The NCLT, Special Bench, Kolkata through its judgment dated 18.06.2026, in Indian Bank vs. Santosh Jhawar, Personal Guarantor of M/s Burgundy Life Style Pvt. Ltd. , held that an acknowledgment of liability by Principal Borrower extends the limitation period for Personal Guarantor and maintainability of a Section 95 proceeding is not conditioned upon prior initiation of Corporate Insolvency Resolution Process (“CIRP”) against the Principal Borrower.

The Insurance Regulatory and Development Authority (“IRDA”) has vide its circular dated 8th January 2007 reviewed the guidelines on Indian Insurance Companies opening liaison offices overseas and has defined a Representative/ Liaison Office as “a place of business to act as a channel of communication between the principal place of business or Head Office by whatever name called and entities in India but which does not undertake any commercial / trading /industrial activity, directly or indirectl

The RBI has released several notifications in relation to payment systems for compliance purposes. These notifications included the following

The CESTAT New Delhi has set aside the order which had disallowed the assessee from being covered under the scope of Section 66D(j) of the Finance Act...

Vaish Associates organised a Budget Webinar on 4th February, 2022 which was chaired by Mr. Ajay Vohra, Senior Advocate, the leading legal luminary and one of the most respected jurists, who lead the discussions along with Partners of Vaish Associates.

The Union Budget 2021 was announced on February 1, 2021, with much of the policies revolving around expenditure to boost economic recovery post the COVID-19.

The Finance Act, 2022 amended the Income-tax Act, 1961 (IT Act) by introducing a new taxation regime in relation to Virtual Digital Assets (VDAs) wherein: (i) a 30% tax has been levied on income...

On the last day of October 2025, the Central KYC Records Registry (CKYCRR) released a circular that could make digital banking a little less intimidating for millions of differently-abled Indians.

The regulatory framework and instructions issued by the RBI are compiled in the Master Circulars. The Master Circulars are being updated from time to time as and when the fresh instructions are issued.

RBI releases direction that impose conditions to Banks and NBFCs lending through digital lending platforms

The FCA published a press release on 29th September 2021 in relation to further arrangements for the orderly wind-down of certain GBP and Japanese Yen LIBOR settings.

Reserve Bank of India allowed Startups with an overseas subsidiary to open foreign currency accounts to credit to the account foreign exchange earnings from exports and sales made by the startup or its subsidiary.

In the past two years considerable developments have taken place on the Foreign Portfolio Investors ("FPI") front.

International Financial Services Centres Authority (‘IFSCA’), by way of a Circular dated September 25, 2026, has prescribed the framework for differential distribution in venture capital (VC) schemes and restricted schemes (‘Eligible Schemes’) under the IFSCA (Fund Management) Regulations, 2025, to facilitate blended finance and other fund structures.

The key person clause is one of the most important instruments of governance and discipline for investment funds.

RBI, vide circular dated July 10, 2024, has further liberalised remittances under the liberalised remittance scheme via IFSCs by allowing remittances.