Articles

Aligning Exempt PF Trust Rules with the New Labour Codes and EPF Scheme, 2026: Need of the hour

The article discusses the changes relevant to exempt PF trusts and the steps that employers and trustees should consider adopting to align their PF trust deed and rules, governance arrangements and administrative processes with the EPF Scheme.

Asish Philip Abraham+211 Sept 2026

Employment Law All Industries

Provident Fund Scheme 2026: Effective Date, Employee Contribution Choices and Practical Implications for Employers

The article discusses the new Provident Fund Scheme, 2026, including its effective date, the transition period, statutory minimum versus voluntary higher contributions, voluntary contributions under the 2026 Scheme, and what are the practical implications for employers.

Asish Philip Abraham+211 Sept 2026

General Corporate All Industries

Navigating PE exits from India: Regulatory hurdles, structural optimisation and deal certainty

This article examines the evolving exit landscape for PE investors in India, the key regulatory and structural issues that should be addressed well before an exit process is launched, and the practical considerations that can affect deal certainty across the principal exit routes available to investors.

Gaurav Dayal+201 Sept 2026

Global Capability Centers All Industries

GCC operational playbook: Mitigating regulatory and compliance risks in India

The article discusses the regulatory and compliance risks faced by Global Capability Centers (GCCs) and emphasizes the importance of embedding governance, compliance, and risk management into their operating model from the outset.

Paritosh Chauhan+101 Sept 2026

Employment Law All Industries+1

Setting up a GCC in India: Managing employment and IPR risks

The article discusses the principal legal and practical considerations that foreign stakeholders should keep in mind when establishing or scaling a GCC in India.

Paritosh Chauhan+101 Sept 2026

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Employment Law All Industries
Aligning Exempt PF Trust Rules with the New Labour Codes and EPF Scheme, 2026: Need of the hour
The article discusses the changes relevant to exempt PF trusts and the steps that employers and trustees should consider adopting to align their PF trust deed and rules, governance arrangements and administrative processes with the EPF Scheme.
Asish Philip Abraham+211 Sept 2026
Employment Law All Industries
Provident Fund Scheme 2026: Effective Date, Employee Contribution Choices and Practical Implications for Employers
The article discusses the new Provident Fund Scheme, 2026, including its effective date, the transition period, statutory minimum versus voluntary higher contributions, voluntary contributions under the 2026 Scheme, and what are the practical implications for employers.
Asish Philip Abraham+211 Sept 2026
General Corporate All Industries+1
DPDP Act and AI: What it means for Global Tech Companies
India's Digital Personal Data Protection Act, 2023 (‘DPDP Act’) is now fully operational - the DPDP Rules, 2025 were notified on 13 November 2025 and the substantive obligations become fully enforceable on 13 May 2027.
Paritosh Chauhan+108 Sept 2026
Mergers & Acquisitions All Industries
Structuring for success: Regulatory and Tax considerations in Indian M&A
This article discusses the key regulatory developments, then the principal structuring, diligence and sequencing issues, before turning to tax considerations that should be addressed before a structure is locked in.
Gaurav Dayal+201 Sept 2026
General Corporate All Industries
Navigating PE exits from India: Regulatory hurdles, structural optimisation and deal certainty
This article examines the evolving exit landscape for PE investors in India, the key regulatory and structural issues that should be addressed well before an exit process is launched, and the practical considerations that can affect deal certainty across the principal exit routes available to investors.
Gaurav Dayal+201 Sept 2026
Global Capability Centers All Industries
GCC operational playbook: Mitigating regulatory and compliance risks in India
The article discusses the regulatory and compliance risks faced by Global Capability Centers (GCCs) and emphasizes the importance of embedding governance, compliance, and risk management into their operating model from the outset.
Paritosh Chauhan+101 Sept 2026
Global Capability Centers All Industries
Pre-Investment Business Plan: How GCCs are shaping the Indian startup ecosystem
The article discusses the role of GCCs as an indirect investment channel into the innovation ecosystem. Observing that GCCs have become strategic innovation hubs that identify, engage, validate, and scale emerging technologies developed by Indian startups before a formal investment relationship is established, the author discusses the Key legal and regulatory considerations. has context menu
Paritosh Chauhan01 Sept 2026
Employment Law All Industries+1
Setting up a GCC in India: Managing employment and IPR risks
The article discusses the principal legal and practical considerations that foreign stakeholders should keep in mind when establishing or scaling a GCC in India.
Paritosh Chauhan+101 Sept 2026
IP Litigation Healthcare & Pharma
Minor variations, major consequences: Bombay High Court on pharmaceutical trademark infringement and trade-dress copying
The article discusses the Bombay High Court’s decision in Blue Cross Laboratories Pvt. Ltd. v. Alto Healthcare Pvt. Ltd., where the Court held that the mark ‘MEFIAL-SPAS’ infringed Blue Cross’s registered pharmaceutical mark ‘MEFTAL-SPAS’. It emphasized that even minor spelling changes can cause deceptive similarity in pharmaceutical products, where confusion may affect public health. The Court also found infringement of copyright and trade dress due to imitation of packaging, colour scheme, and artwork. According to the authors, commercial courts are becoming increasingly ready to make a considerable effort to punish those infringers who act deliberately, fraudulently, and opportunistically.
Khushi Lokwani+131 Aug 2026
Mergers & Acquisitions All Industries
Liberalisation of FDI in the e-commerce sector
In a significant liberalisation for FDI in the e-commerce sector, it now appears that the Government intends to lift the prohibition on inventory-based model of e-commerce for the exclusive purpose of boosting exports by domestic manufacturers and MSMEs, in line with the objectives of the Foreign Trade Policy 2023.
Isana Laisram25 Aug 2026
Direct Tax All Industries
Cancellation risk for GPU-based NPOs diluted: A shift under the Income-tax Act, 2025
The article examines how the amendment by the Finance Act, 2026 in the Income-tax Act, 2025 changes the consequences for not-for-profit organisations (‘NPOs’) pursuing general public utility objects. The 2026 amendment removes many breaches from the ‘specified violations’, thus reducing the risk of cancellation. The authors however note that non-compliance may still lead to denial of exemption, taxation of commercial income, and scrutiny of charitable purpose. According to them, the change offers operational flexibility while preserving discipline governing NPOs.
Ravi Sawana+124 Aug 2026
International Trade and WTO All Industries
Trade remedies – Examining the growing trend of non-imposition by the Ministry of Finance
India’s trade-remedy regime is seeing a marked shift. Affirmative recommendations by the DGTR are increasingly not resulting in duty notifications by the Ministry of Finance. While DGTR findings historically led almost invariably to anti-dumping or countervailing duties, recent data, particularly for late 2025 to mid-2026, shows a sharp rise in non-imposition of duty despite findings of dumping, injury and causal link. The article examines the legal basis for Finance Ministry’s discretion, the lack of publicly articulated reasons in several cases, and the resulting uncertainty for the domestic industry. It argues for greater transparency, institutional clarity and a predictable framework to preserve confidence in India’s trade-remedy system.
Pareesha Gupta+119 Aug 2026

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