Proposed section 57A introduces, for the first time, a statutory mechanism to convert a “specified trust” into an LLP under the LLP Act, 2008. For the AIF industry, this is a material structural reform: it gives trust-based AIFs a legislative route to convert into an LLP framework without dismantling the existing vehicle from scratch.

Business trusts — Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) — and their unit holders are taxed under a pass-through framework built around Section 223 of the Income-tax Act, 2025 (corresponding to Section 115UA of the erstwhile 1961 Act), read with Schedule V (Table Serial Nos. 3, 4 and 5) of the ITA 2025, which mirror clauses (23FC), (23FCA) and (23FD) of Section 10 of the ITA 1961.

Employee Stock Option Plans (ESOPs) are a popular way to reward and incentivize employees in India, especially among startups. Valuing ESOPs from an accounting perspective is a critical task, as it involves determining the fair value of options granted to employees and accounting for them in the company's financials.

Dark patterns fall through the cracks of consumer protection law, where enforcement stays weak and penalties trivial. This article argues that when a dominant enterprise deploys such patterns, Section 4 of the Competition Act, 2002 applies concurrently, not as an alternative, giving CCI a stronger deterrent role alongside sectoral regulators.

This article examines the Competition Commission of India's intervention in WhatsApp's 2021 Privacy Policy under the Competition Act, 2002. It argues that data has become both a parameter of market power and a mechanism of exploitative and exclusionary abuse.

Corporate governance is not merely about regulatory thresholds or procedural compliance. It is also about how information is shared, how trust is built, and how discretion is exercised

The availability of quality credit information has been a longstanding concern in India.

What is less plain, and far more worth examining, is where these delays originate, why they persist across transactions, sectors, and company sizes with such regularity, and how they can be systematically addressed.

If you run a privately pooled fund in India today, you have probably run into the limits of the structures currently available. A trust, a company or a limited liability partnership can each house a fund, but none was built for one, and each leaves a gap. In a company, capital cannot move freely; returning it to investors needs a court-approved reduction or a limited buy-back. Further, none offers statutory ring-fencing for multiple strategies under one roof: protection between schemes rests on contract, not on the statute itself.

The Ministry of Environment, Forest, and Climate Change (MoEFCC) has issued the Environment (Construction and Demolition) Waste Management Rules, 2025, under the Environment (Protection) Act, 1986.

The Reserve Bank of India (“RBI”), the nodal authority for determining rules and regulations concerning foreign investment in India, has recently released the draft Foreign Exchange Management (Foreign Investment) Rules, 2026 (“Draft Rules”), to replace the existing Foreign Exchange Management (Non-debt Instruments) Rules, 2019 (“2019 NDI Rules”). The draft rules are currently open for public comments till 31st August, 2026. In this article, we discuss how the draft rules differ from the existing statutory framework.

This positive shift showcases the interest of the investor, the need of the market, comfort, and trust amongst the parties.

When SpaceX listed on NASDAQ in June 2026, its underwriters Goldman Sachs and Morgan Stanley did not just underwrite the base offering of 555.6 million shares. They sold an additional 83.3 million shares on top of it. Within two weeks, with the stock up 19 percent on day one and the underwriters exceeded that allocation in full. Taking total proceeds to USD 85.7 billion, the largest IPO in recorded capital market history. The extra USD 10.7 billion was there because someone decided to include a green shoe option before the IPO even opened.

The Securities and Exchange Board of India has initiated a decisive restructuring of investor-treatment norms within the Alternative Investment Fund framework, culminating most recently in the release of its November 2025 Draft Circular.

The MCA Data across the last 5 financial years consistently shows that approximately 28,000 criminal prosecutions under the Companies Act, 2013 remain pending at the end...

Past events always look less random than they were, it is called hindsight bias. Lending an attentive ear to someone's discussion of his own past can make one realise that much of what they were saying was just backfit explanations concocted ex post by their deluded mind.

For Alternative Investment Funds (AIFs) in India, the second certainty often proves more complex than the first.

The Private Equity (PE) and Venture Capital (VC) market in India has experienced significant growth in the recent past, with investments reaching USD 43 billion in 2024.

An analytical overview of how SEBI’s lock-in framework operates across Mainboard and SME IPO transactions.

SEBI (SAST) Regulations, 2011 is the most significant law which regulates M&As deals involving Indian Listed Companies.