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The Union budget for 2020 was declared on 01 February 2020 by finance minister Nirmala Sitharaman. This was the second budget presented by the Narendra Modi government in its second term.

It is a well-known and well settled principle of common law that a contract cannot confer rights and liabilities upon an entity who is not a party to the same.

It is the end of the road for the ‘Mauritius route' followed by foreign enterprises for making investment in shares of Indian companies.

Any M&A transaction typically goes through several stages culminating in the payment of purchase consideration to the target/seller(s) and the transfer of the sale shares to the acquirer(s).

The question of whether contract manufacturing constitutes "manufacture" from a foreign investment perspective is an oft debated topic in the manufacturing fraternity

Department of Industrial Policy and Promotion ("DIPP") on March 29, 2016, has provided certain guidelines on foreign direct investment ("FDI") in e-commerce trading entities and e-commerce market place entities.

Foreign investment, comprising, amongst others, of foreign direct investment (FDI) and portfolio investment, in India is regulated by the (Indian) Foreign Exchange Management Act, 1999

The Indian insurance industry is undergoing pivotal regulatory reforms. These are aimed at unlocking its potential to contribute to India's growing economy, while ensuring that the population is adequately insured.

A contract is a legally binding arrangement entered into by two or more parties. The parties to the contract are expected to adhere to their respective responsibilities and terms and conditions...

The Finance Bill, 2023 (the "Bill") introduced a significant amendment to the provision which has popularly been known as ‘Angel Tax'. As per the Bill, the words ‘being a resident' are to be omitted from clause (vii-b) of sub-section (2) of Section 56 of the Income Tax, 1961.

Ministry of Finance (Department of Economic Affairs) on April 12, 2022 vide Notification S.O. 1802(E) notified the Foreign Exchange Management (Non-debt Instruments) Amendment Rules, 2022 amending the ...

In the context of the recent surge in IPOs in India, this note looks at certain key regulatory issues and matters that are relevant to pre-IPO investors of Indian investee companies.

As one of the fastest growing economies in the world, India attracted a total foreign direct investment ("FDI") inflow of USD 919 billion during April 2000 to March 2023 with an FDI inflow of USD 70.97 billion...

A new form of global outsourcing to India, known as "knowledge process outsourcing," or KPO, is following on the heels of the remarkably successful Indian market for information technology outsourcing (ITO) and business process outsourcing (BPO).

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.

On July 21, 2026, India’s central bank (i.e., Reserve Bank of India (“RBI”)) published draft Foreign Exchange Management (Foreign Investment) Rules, 2026 (“Draft Rules”). These Draft Rules will replace the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 (“NDI Rules”) once notified.

In an audio-conference specially dedicated to funds and fund managers titled "Investment Funds: 2016 in Perspective, Budget Expectations 2017", we shall discuss several regulatory changes in 2016 . . .