Insights & Resources

Introduction On 27.10.2023, the Ministry of Corporate Affairs ( ‘MCA’ ) rolled out a notification [i] introducing significant amendments...

Introduction The Competition Commission of India ( ‘CCI’ ) has recently issued the Competition Commission of India (Combinations)...

In response to growing concerns about the misuse of dark patterns in the domain of consumer protection, advertising, and e-commerce, the...

Digital Personal Data Protection Act, 2023 is the new data protection law of India, providing for regulated data processing and protection.

RBI issues Draft Master Directions on Cyber Resilience and Digital Payment Security Controls for Payment System Operators Introduction...

The Department of Expenditure, Ministry of Finance, has launched the scheme, “Vivad se Vishwas II” vide an Office Memorandum dated...

Introduction: The Indian Goods and Services Tax ( ‘GST’ ) system, established in 2017, has witnessed continuous refinement and...

The Central Board of Indirect Taxes and Customs ( ‘CBIC’ ) has recently issued a significant circular numbered 193/05/2023-GST on July...

The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (‘CBIC’) has issued Circular No. 194/06/2023...

Introduction The taxability of shares held in a subsidiary company by a holding company has been a matter of concern, previously falling...

The Central Board of Indirect Taxes and Customs (‘CBIC’) has recently issued circular No. 197/09/2023 – GST (’circular’) to provide...

To address the ambiguity regarding the taxability of services provided by one office of an organization in one state to another office in...

The Central Board of Indirect Taxes and Customs ( ‘CBIC’ ) has recently released a circular (Circular No. 198/10/2023-GST dated...

The Goods and Services Tax Council ('GST Council'), in its 50th meeting held on 11th July 2023, has recommended the levy of 28% GST on...

The National Financial Reporting Authority ( “NFRA” ) issued a circular dated 26th June 2023, to the auditors of the entities regulated...

Introduction to Fast Track Mergers: The Ministry of Corporate Affairs (“MCA”) introduced the new concept of Fast Track Merger (“FTM”) ...

In recent regulatory developments, there has been a significant change regarding the practices of stockbrokers and their interaction with...

Amendments to bring International Credit Card Transactions within the ambit of the Liberalised Remittance Scheme of the RBI On...

The Covid-19 pandemic had a devastating impact on every sector in India. While the large industries/enterprises were able to cope up with...

The Central Board of Direct Taxes (‘CBDT’), the authority on direct taxes in the country, released the Income Tax (Fifth Amendment)...