Articles

RBI Trade Regulations 2026: Key Reforms in Payment Timelines, Realisation & Reporting

Cross-border trade plays a vital role in boosting a country’s economic growth. With accelerated globalization, we have observed India emerging as one of the major players in the global supply chain. In the past decade, there has been a substantial rise in cross-border transactions; both in terms of volume and value and this rise has revealed various statutory hurdles in the extant applicable laws governing cross-border trade.

Asish Philip Abraham+223 Sept 2026

General Corporate All Industries

IFSCA mandates FMEs to maintain a website or webpage

The article discusses the recent circular which is issued by International Finance Services Centres Authority (‘IFSCA’) for imposing an obligation on Authorised FMEs, registered FMEs (Non-Retail) and Registered FMEs (Retail) to maintain a website or a webpage dedicated to their fund management activities in the IFSC.

Vinod Joseph21 Sept 2026

Direct Tax All Industries

From Linklaters to Paul Wurth: The changing contours of the force of attraction rule in tax treaties

The article discusses the conceptual foundations of the force of attraction rule, traces its judicial evolution in India, and evaluates the relevance of the doctrine in an era increasingly shaped by source-based taxation and digital nexus rules.

Giridhar Vasudevan+221 Sept 2026

Employment Law All Industries

EPF Scheme, 2026 and International Workers: New framework – Old questions

The notification of the Employees' Provident Funds Scheme, 2026 (‘2026 Scheme’) with effect from 1 July 2026, was anticipated to settle and provide clarity on the regulatory framework governing international workers under the Code on Social Security, 2020. However, it has done the opposite in one respect. The 2026 Scheme retains a dedicated framework for international workers and carries forward the substance of the erstwhile Paragraph 83 of the EPF Scheme, 1952 (‘1952 Scheme’) and Paragraph 43A of the EPS, 1995.

Asish Philip Abraham+218 Sept 2026

IP Litigation All Industries

The Situs: The ever-expanding territorial jurisdiction of internet infringements

L. Badri Narayanan17 Sept 2026

Search Articles

Intellectual Property All Industries+4
Are the time limits prescribed by the Patents Act
The issue in this article discusses on the prescribed timelines set under the Patents Act, 1970 (‘Act’) and the Patent Rules, 2003 (‘Rules’) and throws insights on the flexibility of timelines set forth under different orders.
Srinivasan T.16 Nov 2022
Regulatory IT & ITES+2
Amendment to the Intermediary Guidelines: Increased due diligence and grievance redressal
The Ministry of Electronics and Information Technology (‘MEITY’) notified the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2022 on 28 October 2022 (‘Amendment’) which introduces certain enhanced due diligence obligations for intermediaries, changes in timeline and grievance redressal procedures and constitution of grievance appellate committees.
Prashant Phillips+102 Nov 2022
International Trade and WTO All Industries
Beware of sharks in the water – Navigating trade in a world of sanctions
On 24 February 2022, Russian tanks and troops rolled into Ukraine, thus triggering the beginning of the ongoing conflict in Ukraine region and putting an end to the months of speculation regarding the possibility of war.
Jayant Raghu Ram31 Oct 2022
Customs All Industries
Essentiality Certificates under Customs and GST laws: Need for synchronization
Petroleum is an indispensable commodity for the fulfilment of daily human needs. Not only does the petroleum industry act as a nodal industry for other industries like textile, automobile etc., petroleum has deep-rooted impact on the inflation rate and economic growth of a country.
Anshul Mathur28 Oct 2022
Direct Tax All Industries
A quandary of claim of Foreign Tax Credit
The rapid infusion of digitisation into the business has made world one global market. In today’ era, the business transactions extend beyond national boundaries and the businesses are tailored to meet the needs of consumers over wider geographic areas.
Sanjhi Agarwal Snehal Shukla27 Oct 2022
Regulatory Online Gaming
Ban on online gaming: The saga continues
The State of Tamil Nadu has recently promulgated an Ordinance Tamil Nadu Prohibition of Online Gambling and Regulation of Online Games Ordinance, 2022 for the regulation of online gaming in the State. The Ordinance prohibits online gambling and playing of online games of chance with money or other stakes. The State government through a Schedule under the Ordinance has also identified ‘rummy’ and ‘poker’ as games of chance...
Ayush Sharma20 Oct 2022
Intellectual Property All Industries+4
Recycle with care
Section 29(1) of the Trade Marks Act, 1999 (‘Act’) provides the manner in which a registered trademark may be infringed by a person not being a registered proprietor or an authorized user of the registered trademark. It states that such a person may infringe a registered trademark if, in the course of trade, the person uses an identical or deceptively similar trademark...
17 Oct 2022
All Practices All Industries
Powers of Central Government in imposing trade remedial measures
Recently the Gujarat High Court in the case Real Strips v. Union of India had an occasion to decide the nature of powers exercised by the Ministry of Finance in deciding the imposition of countervailing duty. The article critically analysis the judgement of the High Court in the light of recent controversy surrounding the issue. The author analyses the issue on two metrics...
30 Sept 2022
Regulatory Telecom & Media
Draft Telecommunications Bill – An Explainer
The Department of Telecommunications has released the Draft Telecommunications Bill, which proposes a comprehensive framework governing licensing of telecommunication services, right of way, standards for public safety and national security, user safety apart from other provisions. The Bill aims to develop a future-ready legal framework that aligns telecommunication law with international standards and best practices, recognizing the importance of national, cyber security and public safety.
Prashant Phillips29 Sept 2022
GST Consultancy All Industries
Government/ PSU procurements – Possible consequences of Supreme Court decision in Bharat Forge
Procurement by Government or Public Sector Undertakings through tenders has been subject to frequent litigations. The article discusses the recent decision of Supreme Court in Bharat Forge Limited which will have widespread implications on the whole procurement process. The Court has held that the supplier is required to enquire and thereafter arrive at a conclusion regarding the relevant HSN Code and the relevant rate of tax applicable to the item. Further, the Apex Court has directed that...
Atul Gupta Narendra Singhvi27 Sept 2022
Regulatory All Industries
Payment recovery mechanism against erring foreign importers
Since 1991, the opening of Indian markets during the liberalization, privatization and globalization drive in India led to a boost in international/ foreign trade. However, as is said, every coin has a flip side. With increasing globalization and international trade, the risk of non-payment/ non-realization against the exports made to the foreign importers has increased accordingly.
Aman Gupta22 Sept 2022
Intellectual Property All Industries+4
Applicability of the Doctrine of Equivalents in the Indian context
With the passage of time, new technology is emerging day by day and this has resulted in a greater number of patent related disputes than ever. One of the key elements surrounding a patent dispute is the construction of the claim language, or claim construction, to determine their scope and extent of coverage.
21 Sept 2022

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