8,471 results found

Foreign Account Tax Compliance Act (FATCA) is a US legislation that requires Financial Institutions (FIs) to report information on financial accounts held by US persons.

On October 3, 2025, the International Financial Services Centres Authority (IFSCA) issued a notification formalising the Rules, Bye‑Laws, and Regulations for the Foreign Currency Settlement System (FCSS)...

A lot has been spoken about the potential detrimental effects of RBI's draft prudential framework applicable to financing of project loans released on May 3, 2024 ("Draft Guidelines") on various sections of the economy.

Adevelopment finance institution (DFI), also known as a development bank or a development finance company, is one that provides funding for social development projects.

An ECB refers to commercial loans [in the form of bank loans, buyers’ credit, suppliers’ credit, securitised instruments (e.g. floating rate notes and fixed rate bonds)] availed from non-resident lenders with minimum average maturity of 3 years.

Historically, one of the most important regulatory concerns for such investors is related to being categorised as ‘promoter' of a listed company...

This update, effective April 1, 2025, reflects all guidelines issued up to March 31, 2025, concerning eligible and ineligible government transactions for commission.

1. Applicability – Under the Payment and Settlement Systems Act, 2007 (“PSS Act”), no person can operate a payment system without an authorisation issued by RBI in accordance with the PSS Act. PS directions are applicable only on entities applying for authorisation or authorised to operate a payment system under the PSS Act. Such authorisation is based on an ‘on-tap basis’

The Reserve Bank of India has introduced a new classification system for Non-Banking Financial Companies, fundamentally changing registration requirements based on public funding access, customer interface, and asset size thresholds. These regulatory changes create distinct compliance pathways for different NBFC categories while introducing new rules for group entities and overseas investments.

The Reserve Bank of India ("RBI") has issued the draft Foreign Exchange Management (Guarantees) Regulations, 2025 ("Draft Regulations") on 14 August 2025 for public feedback.

On November 19, 2015, the Reserve Bank of India ("RBI") has issued the RBI (Prior approval for acquisition of shares or voting rights in private sector banks) Directions, 2015 ("Directions").

In a move to consider the concerns of the Investee Companies wherein the Alternative Investment Funds (AIFs) are also one of the equity holders, the Securities and Exchange Board of India (SEBI) permitted...

Regulation 14(18) of the Securities and Exchange Board of India (Real Estate Investment Trust) Regulations, 2014 ("REIT Regulations") provides that the units of Real Estate Investment Trusts ("REITs") shall be issued only in dematerialized form to all the applicants.

Securities and Exchange Board of India (‘SEBI’) has notified the SEBI (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2026 by way of Notification No. SEBI/LAD-NRO/GN/2026/299...

The Union Budget for 2025-26, presented by the Hon'ble Finance Minister Nirmala Sitharaman, outlines India's strategic economic roadmap as it navigates an increasingly complex global landscape.

Earlier, in June 2020, Ministry of Micro, Small and Medium Enterprises (Ministry) had issued a composite notification introducing revised criterion for classifying enterprises as micro...

On June 11, 2025, the Department of Economic Affairs, Ministry of Finance, Government of India issued Notification S.O. 2549(E) ("2025 Notification") amending Rule 7 of the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 (the "NDI Rules").

Limited Liability Partnership ("LLP") is a hybrid entity with advantage of a company and operational flexibility of a partnership.