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

Customs All Industries
RoDTEP Scheme – Should it work within the budgetary limit?
The Central Government recently notified the much-awaited Remission of Duties and Taxes on Exported Products Scheme (‘RoDTEP Scheme’) with retrospective effect i.e., for exports from 1 January 2021, with certain exclusions. The article explores the answer to the question as to whether imposition of budgetary limit imposed by the government would allow the scheme to achieve its objective of refunding the duties and taxes which are not refunded/remitted/credited under any other schemes.
D. Kalirajan27 Aug 2021
Direct Tax All Industries
‘Liable to Tax’: History and impact on Treaties
The DTAAs , as per ‘Article 1 – Personal Scope’, applies to those persons who are residents of either of the two country. Article 4 of the DTAA defines the term ‘resident of a contracting state’. Article 4(1) of the OECD Model Convention of 2017 inter-alia provides that the term ‘resident of a contracting state’ means any person under the laws of that state, is liable to tax therein by reason of his domicile, residence, place of management or any other criteria of similar nature.
23 Aug 2021
Regulatory All Industries
Plastic Waste Management (Amendment) Rules
Plastic has numerous uses and its physical and chemical properties lead to economic success. However, our relationship with plastic is complicated, as the use of plastic impedes such commercial success in the long run, in terms of impacting the environment. The social advantages of plastic are irrefutable, it has come to occupy a central position in our day-to-day lives. However, the unsystematic removal of plastic has become a significant danger to the environment.
Vidhi Madan19 Aug 2021
Arbitration All Industries
Status of registration for arbitration under MSME Act
Micro, Small and Medium Enterprises (‘MSMEs’) are considered as the engine of economic growth. With the object of facilitating promotion, development and enhancing the competitiveness of MSMEs, the Indian Parliament enacted The Micro Small and Medium Enterprises Development Act (‘Act’) in 2006. One of the key provisions of the Act is that it provides a forum and mechanism for speedy recovery of delayed payments to micro and small enterprises.
Rashi Srivastava+119 Aug 2021
International Trade and WTO All Industries
To exclude or not to exclude: Practice on product exclusions
The defining feature of any trade remedial investigation is the product under consideration (‘PUC’). The PUC is not just the starting point of a trade remedial investigation but also the heart of it. In fact, when an application for initiation of an original investigation or even a review investigation is to be filed, the first aspect that needs to be clarified to the investigating authority is the scope of PUC. Therefore, the definition of PUC is of extreme importance.
Devinder Bagia04 Aug 2021
Competition & Antitrust Retail and E-commerce
Draft E-commerce Rules: Blurring the lines between Consumer Protection and Competition Law
The Ministry of Consumer Affairs published the draft amendments to the Consumer Protection (E-commerce) Rules, 2020 on 21 June 2021 (‘Draft Rules’). The Draft Rules seek to introduce several new concepts, restrict certain business practices of e-commerce entities and impose numerous obligations on e-commerce entities operating in India.
Neelambera Sandeepan27 Jul 2021
GST Consultancy All Industries
Shifting the burden of indirect taxes: A contract conundrum
Taxes are commonly categorized as ‘direct taxes’ and ‘indirect taxes’ due to the economic theory that indirect taxes are ultimately borne by the consumer despite being charged on the supplier. Simply put, the burden of an indirect tax can be shifted onto another and from this facet, the nomenclature ‘indirect tax’ is derived.
R. Sahana27 Jul 2021
Intellectual Property All Industries+4
Rule of anti-dissection v. Rule of dominant feature – A legal conundrum
The likelihood of confusion or deception amongst the consuming public is a sine qua non element in an action for infringement or passing off. There are various parameters that are taken into consideration while assessing the degree of likelihood of confusion between two trademarks, such as the goods and services under the disputing marks, the class of consumer, and the trade channels involved, inter alia.
24 Jul 2021
Direct Tax Real Estate & Infrastructure
Capital Gains arising out of Joint Development Agreements – Analysis of Section 45(5A) of Income-tax Act
The transfer of immovable property by land owners under mechanism of Joint development, Agreement (‘JDA’) has evolved as a preferred mode of transacting, especially in urban areas where the land owners do not have the time or expertise to develop the land and market the property on their own. They, therefore, enter into an arrangement for mutual benefit with a developer for developing and marketing the land parcels to various buyers.
22 Jul 2021
Arbitration All Industries+2
Contractual claims
The Insolvency & Bankruptcy Code, 2017 (‘Code’) was, inter alia, enacted for the resolution or liquidation of companies defaulting on their debts. These debts may include claims subject to an arbitration or sums determined in the form of an award. In the present article, we identify some potential scenarios where parties to an arbitration agreement must be conscious of the interplay between arbitration and the Code.
Puneeth Ganapathy +121 Jul 2021
Regulatory Retail and E-commerce
Proposed E-commerce Amendment Rules – Whether reasonable to comply with?
The Government of India through its Ministry of Consumer Affairs, Food and Public Distribution, in exercise of its powers conferred under the Consumer Protection Act, 2019 had notified the Consumer Protection (E-Commerce) Rules, 2020 (‘E-commerce Rules’). The Government has now, on 21 June 2021, proposed certain amendments in the E-commerce Rules and is receiving comments or suggestions from the stakeholders.
Apeksha Bansal14 Jul 2021
International Trade and WTO All Industries
Revision in requirements for applications by the domestic industry - A balancing act by DGTR
The provisions relating to conduct of anti-dumping and anti-subsidy investigations in India are contained in the Customs Tariff Act, 1975, and the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (‘AD Rules’) and the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 (‘CVD Rules’) made therein under.
Neeraj Chhabra01 Jul 2021

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