The DPDP Bill seeks to regulate personal data alone and leaves out non-personal data from its ambit.

Reserve Bank of India vide its Notification no. RBI/2015-16/349 A.P. (DIR Series) Circular No.56 dated 30 March 2016, has revised the External Commercial Borrowing...

The Government of India has recently issued a Press note to do away with the distinction between different types of foreign investments, especially between foreign portfolio investments and foreign direct investments, and replace them with composite caps.

An infrastructure project involves, besides the actual project documents, finance documents, security documents etc. Dealing with land plays a critical role in most projects.

Section 56(2)(viib) of the Income Tax Act, 1961 ('IT Act') or 'Angel Tax', as it is popularly known, was amended vide the Finance Act, 2023 to include non-residents within its ambit...

When discussions about India emerge, much is spoken about cricket, Bollywood and the amazing growth India is experiencing. One rarely speaks with any urgency about the skill deficit that the country is facing at the moment.

The tax authorities in India are now attempting to tax gains on sale of offshore holding companies of Indian entities.

The latest amendment to the Payment of Bonus Act, 1965 ("Principal Act") has come into effect through the Payment of Bonus (Amendment) Act, 2015 ("Amendment").

The Ministry of Labour and Employment, Government of India has pursuant to its notification bearing ref. no. G.S.R.1190 (E) dated 30 December 2016 notified the Employees' Provident Funds (Seventh Amendment)...

The Ministry of Labour & Employment has issued four notifications in August 2014 amending the provisions of the following the schemes framed under Employees' Provident Funds and Miscellaneous Provisions Act...

The Companies Act, 2013 ("Act") sets out the definition of a 'small company', which provides certain thresholds for paid-up capital and turnover. The purpose of this definition was dispensation...

The Companies, Act, 1956 provided that a foreign company could merge with an Indian company.

For Income to be taxed in India, services should be “rendered” and “utilized” in India!

The Indian Government has issued a notification on 13 June 2012 ("Notification"), pursuant to which tax will no longer be deducted on multi-level software payments made to a resident, subject to certain conditions discussed below.

The Employees' Provident Fund Organisation ("EPFO") has issued a circular on 23 March 2017 bearing file No. IWU/7/)(25)/(2017)/Payment of PF and Withdrawal Benefits...

In the recent ruling of November 20151, the Authority of Advance Ruling ("AAR") has considered an issue of payment of service tax for service provided by an expatriate in India as employee of an Indian company.

When a recession strikes often litigation booms! It is not uncommon for parties to be in breach of contractual terms during times of an economic slowdown.

The Bombay High Court recently passed judgements in favour of Indian Performing Rights Society (IPRS) marking a significant milestone in copyright law, specifically...

The Maharashtra government has implemented the Maharashtra Labour Laws (Amendment) Act, 2022 ("Maharashtra Labour Act") vide notification dated 11 April 2023.

The Department for Promotion of Industry and Internal Trade, Ministry of Commerce and Industry, Government of India has revised the terms governing FDI policy of 2020 for the space sector in India, vide Press Note no. 1 dated 4 March 2024.