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

Regulatory Telecom & Media
Strike one on social media platforms – The new guidelines and what they mean
The article discusses the recently issued IT (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 by the MEITY. Elaborately analysing the salient features of the Rules, including definitions, due diligence mechanism, grievance redressal by intermediaries, significant social media/ messaging intermediaries, code of ethics in relation to digital media, grievance redressal mechanism by publishers, etc., the article also points out certain shortcomings of the Rules.
Dinesh Babu Eedi15 Mar 2021
GST Consultancy FMCG
Parotta or Roti? Curd or Yogurt? Classifying culinary delights under the Indian GST regime
HSN Classification of a food product is important for determining the GST rate. GST rate impacts pricing decisions of the product and legal declarations on the package.
Asish Philip Abraham+104 Mar 2021
Intellectual Property FMCG +4
Traversing issues under intellectual property and allied laws vis-a-vis food and agri sector
Food and agri-based industries are witnessing unprecedented levels of innovation which gives further impetus for patent protection and accordingly the necessity to assess and overcome the hurdles in this regard.
04 Mar 2021
Regulatory FMCG
Food business: Regulatory regime in India
In recent years, food processing is seen as a sunrise sector in India. With a view to enhance private investment in the food processing sector, the Ministry of Food Processing Industries has been implementing several schemes for creation of infrastructure, expansion of processing capacity, and other supporting measures for healthy growth of the food processing industry.
04 Mar 2021
All Practices All Industries
Investors’ outlook on agritech in India: An interview with Omnivore’s Managing Partner
Agritech start-ups in India have been successful in attracting funding from numerous investors including but not limited to large multinational companies, consumer funds, and generalist venture capital firms.
04 Mar 2021
Regulatory FMCG
Climate change: A catalyst for agritech?
The climate change is an evolving threat that will have significant impact on the lives of the global population and global economy.
04 Mar 2021
Regulatory FMCG
Seed industry: An overall perspective
The need of the hour is a shift from production-centric agricultural practices to market-centric agricultural practices and giving market access to all the farmers, particularly smallholding farmers.
Noorul Hassan04 Mar 2021
Regulatory FMCG
Investments in agritech sector: An analysis of the last decade
The agritech sector has witnessed significant growth in investments over the last few years. In the last decade (2010-2019), the sector bagged a cumulative capital flow of US$ 1.9bn.
L. Badri Narayanan04 Mar 2021
Regulatory FMCG
Agritech: A much-needed digital revolution for the agri sector
The agricultural sector has seen significant developments in the past few years: government reforms, major solutions offered by the onset of technology, post-COVID changes in consumer preferences, legal changes warranted by the new Farm Acts.
Gaurav Dayal L. Badri Narayanan04 Mar 2021
Regulatory FMCG
Farm Acts and agritech: Is the time ripe for the agri sector to bloom?
The key challenges faced by the Indian agriculture industry are small farm holdings, low penetration of farmer producer organisations, lack of agri-data and low price realisation by the farmer.
Kunal Arora L. Badri Narayanan04 Mar 2021
Direct Tax FMCG
Income-tax incentives for agritech companies
The first permanent statute for imposing regular income-tax in India was enacted in 1886 and since then, agricultural income has been exempted from levy of income-tax in India. While the exemption granted to agricultural income from income-tax in 1886 continues even today, the rationale for extending such exemption in 1886 seems to be no longer relevant.
S. Vasudevan03 Mar 2021
International Trade and WTO All Industries
Anti-absorption provisions – A new chapter in trade remedial investigations in India
Union Budget 2021-22 proposes introduction of anti-absorption provisions in the legal framework governing anti-dumping and countervailing duty investigations. The article deals with questions like what is absorption, what is its purpose and the relevant changes as proposed in the Sections 9 and 9A of the Customs Tariff Act, 1975. The author also highlights the difference in the anti-absorption provisions for ADD and CVD and discusses certain aspects of the EU’s anti-dumping framework.
Sangam Grover26 Feb 2021

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