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

All Practices All Industries
Finance Ministry’s decision not to impose anti-dumping duty – Blurred lines
Recently, the CESTAT (‘Tribunal’) had allowed an appeal against the Finance Ministry’s decision rejecting the Designated Authority’s recommendation to impose anti-dumping duty (‘ADD’) on imports of Choline Chloride originating in or exported from China PR. This decision of the Tribunal is significant as it is for the first time an appeal has been allowed against such a decision of the Finance Ministry.
27 Dec 2021
Direct Tax All Industries
Taxability of interest on provident funds
Provident funds, for the purpose of the Income Tax Act, 1961 (‘IT Act’) can broadly be classified into three classes. First are Statutory Provident Funds, which are established under the Provident Fund Act, 1925 for employees working in Government or Semi-Government organizations, etc.
Samyak Navedia22 Dec 2021
Intellectual Property All Industries+4
Demystifying the scope of amendments in patent claims – Indian jurisdiction
Amendments to a patent application form an essential element in demarcating the scope of inventions. In India, claim amendments are governed by Sections 57 to 59 of the Patents Act, 1970 (hereinafter referred to as the ‘Act’).
Malathi Lakshmikumaran20 Dec 2021
GST Consultancy Textile
Taxing times ahead for textile sector?
The textile sector has recently been in news for various good reasons. The Government is leaving no stone unturned in providing conducive ecosystem to explore the textile industry’s competitive and comparative advantage.
Ravi Raghavan20 Dec 2021
All Practices All Industries
SEBI’s new norms for related party transactions – An overview
In this article, we will be reviewing the changes made by Securities and Exchange Board of India (‘SEBI’) in the related party transaction (‘RPT’) regime for listed entities. On 9 November 2021, SEBI issued the SEBI (Listing Obligations and Disclosure Requirements) (Sixth Amendment) Regulations, 2021 (‘Amendment Regulations’),
16 Dec 2021
Intellectual Property All Industries+4
What’s in domain?
Technological globalization, on account of its international, economical, and accessible character, has forced businesses to shift their business models from physical markets to electronic commerce (e-commerce) portals. In such a scenario, domain names, i.e., the user-friendly form of websites’ IP addresses, form an integral part of businesses as their identifiers in the realm of e-commerce.
26 Nov 2021
Competition & Antitrust All Industries
Leniency
The wave of dawn raids by Competition Commission of India (“CCI”) has yet again shown its result in the form of the recent decision of CCI, which found three beer companies to be operating an all-India cartel. In an order dated 24.09.2021 , CCI found United Breweries Limited (“UBL”), Carlsberg India Private Limited (“Carlsberg”),
Neelambera Sandeepan26 Nov 2021
GST Consultancy All Industries
Margin Scheme – Few unanswered issues
Generally, GST is payable on the transaction value which is the price paid or payable for the supply of goods and services when transaction takes place between un-related persons and price is the sole consideration for supply. However, a registered person may at his option, discharge tax on sale of used or second-hand goods on the margin amount which is the difference between selling price and purchase price of the goods.
25 Nov 2021
All Practices All Industries
TAX AMICUS- NOV 2021
Import of goods originating from Sierra Leone will avail duty free tariff preference - Notification 50/2021-Customs dated 22.10.2021 has amended Notification No. 96/2008-Customs dated 13.08.2008 issued for duty free tariff preference for Least Developed Countries to include Sierra Leone as one of the Least Developed Countries.
25 Nov 2021
General Corporate All Industries
Special Purpose Acquisition Companies (SPACs): Are we ready to launch the SPAC-ship?
Although the inception of modern Special Purpose Acquisition Companies (‘SPACs’) started in the United States in the early 1990s, the recent spike in this phenomenon has undoubtedly taken the markets by storm. A current favourite for companies intending to go public is by way of SPACs. They are commonly referred to as ‘blank cheque entities’ or ‘shell companies’ because they raise capital from an initial public offering (‘IPO’) to acquire an unspecified operating business.
Vidhi Madan23 Nov 2021
International Trade and WTO All Industries
Anti-absorption provisions: New tool for strengthening trade remedial measures
In Budget 2021-22, the Finance Minister announced the introduction of statutory provisions to check absorption of anti-dumping duty (‘ADD’) and countervailing duty (‘CVD’) measures imposed by the Central Government. These provisions were inserted into Section 9 and Section 9A of the Customs Tariff Act, 1975.
Aayush Rastogi22 Nov 2021
Direct Tax All Industries
Determination of year of taxability for transfers arising out of registered Joint Development Agreements
In recent times, the most preferred mechanism adopted by the land owners to transfer their immovable property has been under a Joint Development Agreement (‘JDA’). This mode is usually preferred by those land owners who want to develop their lands but do not have the requisite expertise to carry out the same. Therefore, they enter into a JDA with a developer for developing and marketing the land parcel to the buyers for a mutual benefit.
Abhinov Vaidyanathan22 Nov 2021

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