This article maps those choices across three domains (Indian court intervention, seat selection, and procedural control) and provides specific drafting responses to each, culminating in a seven-element clause framework in Section 6.

This note sets out the decisions in the order they arise, for a foreign group entering GIFT IFSC and for an Indian group setting up a unit there, and states the position as it stands in September 2026. It is written from the perspective of an Ahmedabad law firm advising on GIFT IFSC matters.

This playbook offers a practical framework for mid-sized global groups entering India, covering capital structuring, treaty outcomes, PE defence, cross-border payments, GST treatment, and TP governance.

Within most multinational groups, transfer pricing is still perceived primarily as a technical compliance function. It is frequently treated as a year-end margin exercise — a benchmarking study intended to ensure that operating profit falls within a statistical range. Boards often view it as a documentation issue, while finance teams approach it as a provisioning variable.

This document explains how international arbitration operates in the Indian context, from drafting arbitration clauses to recognition and enforcement of foreign awards.

This document explains how international arbitration operates in the Indian context, from drafting arbitration clauses to recognition and enforcement of foreign awards.

Enforcement of foreign arbitral awards and foreign court judgments in India is often treated as a post-dispute procedural step. In commercial reality, it is a pricing and risk variable that should influence contract architecture from the outset.

This article examines India's Digital Personal Data Protection Act, 2023 (DPDP Act) not as an immediate checklist-based compliance regime, but as a conduct- and governance-driven regulatory framework whose enforcement is deliberately phased over time.

An Indian company pays a foreign supplier, parent or consultant, and deducts nothing. The invoice is settled, the money has left India, and a notice arrives two years later. From 1 April 2026 this sits in the Income-tax Act, 2025, where the withholding obligation on payments to non-residents is in Section 393(2) and the consequences of failure are in Section 398. The liability falls first on the Indian payer, but the recipient is rarely left untouched, because the payer usually looks to the contract to recover what it has paid. This note takes both sides in turn. The firm sets out the framework on its page on withholding tax on payments to non-residents.

This article explains how global corporate groups, institutional investors, and international fund platforms structure India inbound investments using Singapore, the Netherlands, and GIFT City.

Income tax is a tax levied and charged on individuals and entities based on their income or profits, in accordance with the provisions of the Income Tax Act, 1961.

Tax Disputes Comparative Guide for the jurisdiction of India, check out our comparative guides section to compare across multiple countries