This article aims to analyze how the USDOC reached these outcomes, with focus on adverse-facts-available (‘AFA’), critical circumstances, and the emerging issue of transnational subsidies linked to Chinese-origin inputs.

The Digital Personal Data Protection Act, 2023 (‘DPDP Act’) has altered how mergers and acquisitions are evaluated in India. What was once a routine ‘IT diligence’ item has now become a central driver of deal risk, valuation, and even deal viability in some cases.

This article examines the domestic law history, India’s own treaty practice, and international jurisprudence on the subject.

Unlike traditional IPOs, SPACs offer a faster and more flexible route to public markets, enabling private companies to negotiate valuation and transaction terms directly with the sponsor rather than relying solely on market driven price discovery.

The Ministry of Corporate Affairs has proposed amendments to the Companies (Incorporation) Rules, 2014 through a public notice dated 8 April 2026, inviting public comments on the draft Companies (Incorporation) Amendment Rules, 2026.