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SEBI vide its circular dated December 24, 2019 has issued clarifications to the Infrastructure Investment Trusts

Should the income of an offshore discretionary trust be subject to tax in India, if no distributions have been made to beneficiaries in India?

Succession planning is a crucial process for any individual or organization looking to ensure a smooth transition of assets, leadership, or ownership to the next generation.

Securities and Exchange Board of India vide circular dated June 12, 2025, has issued Investor Charter for Infrastructure Investment Trusts (InvITs).

Regulation 14(4)(r) of the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 ("InvIT Regulations") provides that the units of Infrastructure Investment...

Tata Sons has been compelled to go public, which is an empire valued around 15 lakh crore rupees. And in an attempt to avoid this, it has already repaid over 21,000 crores in debt. Tata Sons sits at the very top of the Tata group and what makes it even more special is who owns it. Two-thirds of it belongs to Tata Trusts which is the charitable trust. This means a significant portion of Tata’s profits supports schools, scholarships and hospitals.

In that case, the assessee trust, incorporated under Punjab Town Improvement Act, 1922, filed application seeking registration under Section 12AA of the Act, which was rejected by CIT.

Assessee is a private discretionary trust established under the provisions of Indian Trust Act, 1882.

The Ministry of Corporate Affairs vide its Notification G.S.R 454(E) has amended Companies (Acceptance of Deposits) Rules, 2014 vide the Companies (Acceptance of Deposits) Amendment Rules, 2017.

This amendment allows the trusts to be able to expand their business units to SEZs and shall be able to export their products.

Adam Smith's free-market economy pivots around minimal government intervention so that markets can self-regulate and operate optimally.

In this update we highlight the key features of the governance norms applicable to REITs and InvITs, as notified by SEBI on February 14, 2023.

In a judgment delivered in the matter of The Management of Worth Trust vs. The Secretary, Worth Trust Workers Union, the Supreme Court of India reiterated the rights of workers under the Payment of Bonus Act, 1965

SEBI has issued the 2023 Amendments to the REIT and InvIT Regulations on February 14, 2023, which outline governance norms for REITs and InvITs.

The Bombay High Court on 10 July 2017 revoked its earlier leave granted under Order I Rule 8 of the Code of Civil Procedure...

The Amendment brings about a welcome change to address the needs of the Trust, which considering their structure are inherently different from that of a company, ...

Trust structures have gained popularity over the years in India as vehicles for pooling of investments and for estate planning by high net-worth individuals.