Recent Amendment in Corporate Tax rates made India attractive jurisdiction in Tax perspective

Gratuity is a lump-sum amount paid to employees as a form of social security provided by employer in monetary terms for the service provided..

The Insolvency and Bankruptcy Code (Amendment) Act, 2019, was implemented to accelerate the insolvency resolution process and ensure timely ..

In a step towards achieving the vision 2025 of becoming a US$ 5 trillion economy, the government of India has pronounced to relax local sour..

On 20 September 2019, the Government of India has introduced the Taxation Laws (Amendment) Ordinance, 2019 (‘the Ordinance’) whi..

Goods and Service Tax law in India has yet again seen slew of changes in the mid of financial year 2019-20...

In the absence of a liability to tax in India due to the availability of tax treaty benefits, the Non-Resident Company (NRC) is not required..

The Indian economy registered a growth rate of 5% in the year 2020, projecting growth of 6.5% in the year 2021 with a vision of becoming US$..

In the case of a non-resident, companies are required to withhold the tax at the rate of 20% plus surcharge and cess or lower beneficiary ra..

RERA requires Real Estate Projects by Promoters to be registered with the State Real Estate Regulatory Authority...

India launched the “Make in India” program to place India on the world map as a manufacturing hub and give global recognition to..

The Arbitration and Conciliation Act, 1996 (the Act) was brought into place to consolidate and amend the law relating to Arbitration on the ..

Electronic Vehicle (“EV”) is a new technology that may curb the pollution problem in India and act as a substitute for the fuel-..

India is reaching towards the fourth year of implementation of Goods and Service Tax (GST) and the glitches can been seen being faced by tax..

The Real Estate (Regulation and Development), Act, 2016 (RERA) is a great effort in the direction of organizing the real estate sector in In..

Over the course of time it has been seen that the two most commonly used forms of Alternative Dispute Resolution (ADR) mechanisms..

Budget 2020 has conveyed a momentous move to curb the fraudulent activities carried out by individuals indulged in making fake GST invoices ..

At presently Indian Judicial system is facing a major problem and that is the huge backlog of the pending cases at all levels of Courts in j..

During the late 1980s, The Negotiable Instruments Act, 1881 was amended by the Banking, Public Financial Institutions and Negotiable Instrum..

The real estate sector in India suffered from malaise for a prolonged period. Delay in possession of property has been one of the biggest ca..

London Interbank Offered Rate (LIBOR), born in 1969 and officially announced by British Bankers Association (BBA) in 1986, is the world&rsqu..

The year 2019 considered as one of the strongest years in terms of the number and value of transactions of the M&A deal globally...

The Protection of Children from Sexual Offences (Amendment) Bill, 2019 is a gender neutral legislation which seeks to protect children from ..

Arbitration is an alternative dispute resolution method based on the consent of the parties, which is often referred to as domestic judicial..

Litigation by its very nature is an exercise fraught with confrontation. When you indulge in litigation, whether you lose or win, the fact o..

COVID-19 Coronavirus Outbreak has presented challenges that nobody could have envisaged three months ago. The rapid and continuous spread of..

Humanity is witnessing an unfortunate and unprecedented crisis following the outbreak of novel coronavirus late last year. With an extremely..

Under the existing Income Tax Law, charitable trusts and specified institutions are exempted from income tax in respect of income derived fr..

50 frequently asked questions by non-resident companies (Foreign Company)...

COVID-19 has presented challenges that nobody could have envisaged three months ago. Each day existing as well as future challenges become l..

At the time of writing this article, severe economic clouds of uncertainty are looming over the entire world economy. The financial advice a..

With Novel Coronavirus declared as pandemic, the countries are taking stringent steps like lockdown, curfew to control the damage. Realizing..

Amidst the COVID-19 lockdown, work from home has become the new norm in the present scenario. Though some businesses and corporate are used ..

The Noval Coronavirus pandemic is one of the few chapters recorded in global history where entire world is facing a common existential threa..

COVID-19, the new virus which has taken the world by storm and upset the entire humankind has brought the business world to a complete halt...

In India, a software cannot be directly patented, but can be done only if it is attached with a novel hardware which happens to be a unique ..

The disruption caused due to worldwide pandemic made drastic changes not only in the lifestyle of people but also work style of companies gl..

With the strong Builder Lobby growing and looming over the property buyer, earlier viz prior to 2016 there were no standard procedure or nor..

The world is facing an unprecedented challenge with communities and economies everywhere affected by the growing COVID-19 pandemic. This glo..

Indian government issued a memorandum clarifying that the disruption of supply chains due to the spread of the Covid-19 should be considered..

The Central Government and also the respective State Governments are continuously taking necessary steps in order to control the spread of C..

One of the major fallouts of Covid - 19 pandemic, has reportedly been the increase in domestic violence within households which can also b..

The Coronavirus COVID-19 pandemic has hurt the economy pretty badly. Many businesses are in ruins and many are on their last legs. The gover..

Countries all over the world have been struck by the Novel Coronavirus “COVID 19”, and most of them have taken stringent measure..

Talaq in the formal sense of the term refers to divorce under the Muslim Law. Under Triple talaq or instant divorce, a Muslim man can dissol..

The Central Board of Indirect Taxes and Customs (CBIC) has indicated a strong prospect of an instantaneous surge in the imports and export o..

After the outbreak of the Corona Virus or COVID-19 Pandemic, the already heavily burdened Indian Courts are now faced with a further challen..

As per the definition in the Merriam-Webster dictionary, Force majeure translates literally from French, as “superior force”. In..

The National Company Law Tribunal came as a big relief to the home buyers who were not treating RERA as a serious forum. RERA lacked the tee..

How to opt for New Scheme and How it is beneficial compared to other structures?..

Tax Deducted at Source (“TDS”) is a tax collected in advance from the very source of Income. Any person who is liable to make pa..

Indian Labour laws have since long been considered archaic, bureaucratic & an impediment to rapid industrial investment in India...

Commercial Arbitration is a medium which provides an effective and expeditious dispute resolution framework unlike the Court proceedings whi..

Typically, foreign companies provide services such as technical services/ training services, etc. to its subsidiary companies in India for r..

The outbreak of the novel Coronavirus across the globe has resulted in a plethora of changes being implemented by nations trying to cope wit..

The Ministry of Corporate Affairs, with the intent to provide relief to companies and ease in doing business, has recently come up with a sc..

With the outburst of COVID-19 worldwide, the virus has become a part of all critical as well as non-critical discussions and decisions. Whi..

Foreign direct investment (FDI) in India, is one of the major sources of monetary income which helps boost the economy of India. Mostly, FDI..

The outbreak of coronavirus has opened up innovative ways of carrying out business activities and business interaction across the world. Pro..

The spread of novel coronavirus has spelled disaster for the world which has caught the entire world ill-prepared to deal with such a high m..

In the year 2016 the Parliament passed the Insolvency and Bankruptcy Code 2016 in order to focus on a recovery mechanism for creditors advan..

The Indian online gaming market currently stands at USD 290 million which is further poised to grow to USD one billion by next year despite ..

Real Estate is a major sector globally. In India it has seen its ups and is now seeing the downs. Since the last 3 years or so the Real Esta..

Insurance is a contract represented by a policy through which an individual or an entity receives financial protection or reimbursement agai..

During these trying times wherein the world is facing the aftermath of the spread of the Covid-19 virus, people have come to a standstill wi..

India has been a preferred choice for investment for several foreign organizations and their subsidiaries...

Due to the outbreak of the novel Coronavirus throughout the country, business activities have come to a standstill and several disruptions h..

Growth of Trade, Commerce and Industry in India has given an impetus to the need of protecting Trademarks over the years...

The Coronavirus pandemic has led to countries all over the world to bring in such measures that would help sustain the economy without plund..

The economic scenario all over the world is grim and adversely affected by the Covid-19 pandemic...

Recently, the topic of what public policy in India implies and the enforceability of a foreign arbitral award was answered in the landmark j..

A director plays several roles in a company - as an agent, as an employee, as an officer, as a trustee of the company...

Prior to COVID-19, we have been doing business with the help of normal supply chains running without disruptions, for various products and s..

The pandemic situation disrupting “the world”, “the economy” and “the business” on one hand, has also op..

A lot of non-Indian entities or foreign entities who establish any form of their business in India invariable look towards acquiring some re..

International Commercial Arbitration or ICA as we know it, is a means of settling disputes under the diverse international commercial contra..

When a company integrates social and environmental trepidation into business operations and interactions it is called CSR or Corporate Socia..

Recently the Government of India has laid down new rule under Income Tax law for determining the residential status of Non Resident Indian (..

The Supreme Court has held a landmark judgment wherein it has decided to finally strike down Section 66A of the Information Technology Act, ..

According to the World Intellectual Property Organisation (WIPO) Intellectual property refers to creations of the mind, such as inventions; ..

Investors often face issues with regard to their investments in the form of shares etc with listed companies or the intermediaries...

Research and Development (R&D) commenced its roots in India pre-independence and since then India has emerged as the choice location for..

This order by NCLAT which supports the order given under NCLT, Kolkata can be supported on the basis of the following analysis and the summa..

Enactment of GST law in India carry forward the erstwhile VAT & Service Tax law concept of consumption based tax established on the prin..

India’s share of contribution in the world of hardware electronics production is 3.4% and in the domestic or national scenario the con..

For long we, in India have tried to deal with the distressed asset space, the so called Non-Performing Asset (NPA) malaise, ailing banks...

As per the Citizenship Amendment bill of 2015, all PIO card holders are deemed to be OCI card holders with effect from January 9, 2016...

One of the most controversial aspects of patent law has always been whether an idea can be patented or not...

Around 90% of world trade is carried by sea & seaborne trade is expected to remain the dominant mode for moving cargoes...

Invoice is an integral document for businesses and “Electronic invoicing” or “E-invoicing” under GST is a new-fangle..

An analysis of how the RBI has tried to mitigate the financial outcry caused due to the COVID-19 pandemic by forming a Resolution Plan for a..

In ancient India, we had the concept of Hindu Joint Family and this family arrangement has over the years gained immense legal importance in..

Four years back when the Government of India started a flagship initiative with the intention to build strong eco-system for nurturing innov..

A collection of data on how any due diligence process of M&A is conducted in India along with the tools and methods used for the same...

Are foreign companies, having any fixed establishment in India and providing online and data access retrieval services, subject to indirect ..

As per GST laws in India, importers are required to pay five percent of IGST on ocean freight services under reverse charge mechanism...

A new and emerging area in the field of lending or credit. Digital lending has gained momentum because of innovative technologies, new credi..

Marine Insurance Contract enables the ship owner, cargo owner, buyers & sellers, owners of goods to operate their businesses with adequa..

India has a lot of unused coal reserves, and if the same continues then the said coal will go undiscovered and untapped, which will eventual..

Over the last two decades, the Government of India has significantly liberalized the economic policies which transformed India into the most..

One of the most prominent incidents which reverberated in the Maritime industry was the case of the vessel MT SALEM...

The duty of an arbitrator is very clearly ear marked and defined under the law as per the terms of the arbitration agreement executed betwee..

A recent ruling of NCLAT held that a decree-holder cannot be treated as a financial creditor, and he is not allowed to initiate CIRP under t..

In our country, e-signatures are valid for around 20 years now and they have attained this status from the Information Technology Act 2000 t..

The Finance Act 2020 extended the scope of TCS on foreign remittance under the Liberalized Remittance Scheme, the sale of overseas tour pack..

An overview of how the three new labour reform bills passed by the Government will help mobilize the labour force while increasing the inves..

Ease of doing business in India and paving a way for Public Listed Companies to raise capital from foreign market..

The Supreme Court has extended the limitation period provided under the Arbitration Act as well as under Section 138 of the Negotiable Instr..

With an aim to transform agriculture and increasing farmers’ incomes, the three farm legislations recently passed by the Parliament ar..

Implication of the International Arbitration Tribunal's Ruling in the decade-long tax dispute between UK’s Vodafone group and India...

The filing of taxes for foreign companies in India can often be a complex endeavor, filled with confusing rules and regulations...

SWFs may be established for a multitude of objectives: from diversifying assets, to getting better returns on revenue, to promoting industri..

Overseas Citizenship of India is not a citizenship, but is a form of permanent residency available to people of Indian origin which allows t..

Indian Government recently amended the patent rules in order to align the patent prosecution & procedure in India with international pra..

It is well-settled in law that a company is a distinct juristic entity, separate from its Directors. Therefore, a former Director of a Compa..

An Assessee is liable to pay tax on the amount waived/ remitted under Section 41(1) of the ITA if any remission or waiver is granted in resp..

A Trust, which loses its ‘charitable purpose’ on account of commercial receipt, then it would not get the benefit of tax exempti..

The role of the RP is not adjudicatory but administrative in nature. Thus, the RP cannot continue beyond an order under Section 31of the IBC..

A parent who does not have legal custody of a child can be convicted of parental kidnapping. Conflicting civil custody orders and the involv..

Acquisition of copyright is automatic and it does not require any formality. A certificate of registration of copyright acts as a prima faci..

The Consumer Protection Act gives the consumer the right to seek redress against false and misleading advertisements, including compensation..

Part I of the Act has no application to international commercial arbitration held outside India. The arbitral award in such a case would onl..

As per Article 5 read with Article 7 of the relevant DTAA, a Liaison office would be taxable in India, in case it constitutes a ‘perma..

A Licence granted under Section 13 of BIS Act 2016 is given to use a specified Standard Mark in relation to any goods or article which confo..

TDS is applicable on foreign payments or charges as per section 195 of the Income Tax Act. Commission paid to overseas agents that do not ha..

Landlord-tenant disputes governed by the Transfer of Property Act are arbitrable except when specific Courts or forum have been given exclus..

The Budget this year introduced new non-tariff barriers to protect domestic industry and incentives to attract investments, and relaxed some..

A non-banking institution which is a company and has principal business of receiving deposits under any scheme or arrangement in one lump su..

Following the Vodafone arbitration, Cairn UK case is the second tribunal to hold that the retrospective application of capital gains tax was..

An Employment Visa to work in India is granted to highly skilled and qualified foreign nationals who are appointed by an undertaking in Indi..

Dying Declaration means an oral or written statement of relevant facts made by a person, who is dead...

An entity in isolation can be booked for its unilateral act of manipulation of price of the scrip if analysis of trade log and order log ref..

Transfer of cases relating to Matrimonial Disputes from a court situated in a particular state to a court situated in another state, can onl..

Taxpayers have contended that the levying of IGST on the services leads to a situation of double taxation, while the tax authorities have cl..

In India, taxpayers paying foreign income tax in other countries can avail certain foreign tax credit through exemptions or deductions in In..

In relation to the custody or upbringing of a minor child, a mother has the same rights and authority as the law allows to a father. The Cou..

It is a well-established in law that parties to foreign-seated arbitrations can obtain interim relief from Indian courts, unless there is an..

In a bid to push for more contactless proceedings, India has introduced three faceless schemes for income tax assessment, appeals and penalt..

Taxation of ESOPs (both received in India and outside) has been a contested issue for many years. ESOPs in India are taxed in two ways: when..

As part of India’s commitment to ease doing business in India, several measures have been introduced by way of reforms in the 2021 bud..

A Business Visa is provided to those foreign nationals who are doing business in India on behalf of a company outside of India...

For foreign companies that are deputing employees to India, taxability rules will depend on the services offered, whether there is a fixed p..

RBI in 2018 had directed individuals and business entities dealing with virtual currencies to exit from this set-up. The said circular was c..

The increasing importance of international trade has led to practices that can no longer be adequately tackled with the traditional c..

GST is taxable on supply of goods and services within, into, and outside India. However, disputes have arisen on whether GST is applicable i..

The International Chamber of Commerce has released the revised rules for arbitration at the ICC Court, which have come into effect as of 1st..

While tax authorities allege that the franchise agreements are taxable under GST at 18%, taxpayers allege that such transactions are exempt ..

The new Public Sector Enterprise Policy identifies strategic sectors which will have bare minimum government shareholding, and plans for ama..

Capital gains tax is charged on the profits or gains received from the transfer of any property of a taxpayer. The Income Tax Act of India a..

A will can be executed anywhere without any restrictions subject to the due procedure of the law of the country. In India, Wills made in oth..

The CCI recently held that Google did not violate the provisions of Section 4(2) (e) of the Competition Act, 2002 for integrating the Meet A..

Products and services available in the market are distinguishable or recognisable by their general appearance, or "get-up", called..

When considering whether foreign scholarships are deductible under section 37 of the ITA, the tribunal held that such scholarships are expen..

This article is a comprehensive guide which sums up the process of application for a Project Visa in India...

The ITAT ruling in the case of DZ Bank, considered the matter of whether interest income earned by a representative office could be taxed in..

There have been several disputes surrounding the taxability of payment made to foreign companies for use of their computer software by perso..

To facilitate and regulate financial services relating to the securities market in an International Financial Services Centre, SEBI has issu..

A person who is not a citizen of India holding immovable property situated in India is obliged to make disclosure and declaration about the ..

Generally, any individual living less than 182 days during taxable year is considered a non-resident Indian but the pandemic has created con..

Under the DTAAs, taxpayers can avail reliefs such as claiming tax credits for taxes paid abroad. The rules for claiming FTCs are generally c..

Electoral Bond Scheme was introduced to ensure that donations made to political parties were accounted for in the balance sheets without exp..

Citing reasons of national security, India had moved to ban over 50 Chinese mobile applications from the Indian market. The move has caused ..

Information pertaining the income tax returns of any person falls under the category of ‘personal information’ which stands ex..

Assessing officers have contended that when bonus shares are allotted to existing shareholders, they derive a benefit which should be taxed...

If countries feel that certain foreign exporters are receiving any unfair advantages due to their domestic subsidies, or that their pricing ..

Independent directors are meant to be third party individuals that do not have any relations with the company or its holding, subsidiary, an..

The Central Board of Indirect Taxes and Customs has issued a notification dated 12th March 2021 to clarify issues surrounding the applicatio..

The power to arrest an assessee is prescribed under Section 69 of the CGST Act. However, without assessing the actual liability of an assess..

The Kerala High court in its recent judgment shed light on the legal status of a child born to a couple in a live-in relationship. The judgm..

Bombay High Court steering towards ensuring protection of rights of victims to participate in the Judicial process, issued guidelines which ..

The Jammu and Kashmir Industrial Policy of 2021 is aimed at creating a conducive ecosystem for industry, which attracts investments in focus..

Cross border mergers are growing significantly with the shrinking of the globe. Moreover, India is steadily mountain climbing the ease of en..

As the number of high net-worth and ultra-high net-worth individuals (especially non-resident ones) continue to steadily rise, there are inc..

In light of the ongoing second wave of the covid crisis in India, the central government has released two notifications in April and May of ..

India has been on a bid to reduce compliance burdens and ease doing business for companies working in India. In this vein, several measures ..

IFSCA introduced the International Financial Services Centres Authority (Finance Company) Regulations, 2021 (Regulations) for setting up a F..

As e-commerce and digital companies continued to grow in terms of size and customer acquisition, the problem of taxing such corporations has..

The Indian Government took several measures to mitigate the distress caused by the pandemic, which included increasing the minimum amount of..

Consumer disputes as non-arbitrable in nature. Despite there being an arbitration agreement available with the parties under the Arbitration..

“Speech is powerful. It can stir people to action, move them to tears of both joy and sorrow, and … inflict great pain. Hence, ..

Registration of ‘immoral or obscene marks’ under the Trademark Law is prohibited in India as per Section 9(2)(c) of the Indian T..

Unlike the maritime hubs of Singapore & Hong Kong, India’s first Arbitration and conciliation center with an emphasis on shipping ..

Sections 24 and 25 of the Hindu Marriage Act provides for the payment of maintenance to a party who does not have the adequate independent i..

The inclusion of AMP expenditure by an associated company in transfer pricing analysis has been a point of contention in India for quite a f..

The global pandemic crisis caused by the Covid-19 disease has created disruptions for almost all individuals across the world. It has caused..

A Power Purchase Agreement (PPA) is a type of contract that has aided in the creation and development of independent power projects all over..

Pornography may or may not be obscene or sexually explicit. However, every obscene or sexually explicit work or material will always be a su..

A ‘legal marriage’ is one which has the sanction of the law in India, while such laws in turn are generally based on the religio..

As per the Companies Act 2013, the preference shareholders do not get voting rights, except in some situations as mentioned in Section 47 of..

In May 2021, the 43rd GST Council (‘Council’) met along with the Union Finance Minister, the Union Minister of State for Finance..

The Pegasus Software is a spyware that has been alleged to infiltrate the phones and computers of many politically relevant people. The arti..

The judgment by the court in the case of Lalit Kumar Jain v Union of India and Ors. has created buzz in the business community...

After the introduction of the Black Money Act, several questions as to dealing with undisclosed foreign accounts inherited by the assesses..

A non-resident Indian is not generally liable to pay tax in India, except for the income earned by him within the territory of Indian. Any i..

Under fair business practices, it is expected that all service providers must cover themselves for their own faults rather than pile it onto..

The upcoming budget for the financial year 2022-23 is going to be awaited. Individuals, corporates, small businesses and even other members ..

The Government of India has introduced the Taxation Laws Amendment Bill, 2021, following the long battle of litigation that started in 2012 ..

GST invoice is an essential part of the law and the trade as it is the focal point due to which tax is imposed and paid, resulting in a lega..

Winding up of a mutual fund is always bad news for the investors, as it involves the sale of all the fund’s assets and the distributio..

The role of an independent director includes the task of improving the corporate credibility and governance standards of a company by acting..

While cryptocurrency is an investment option and is becoming popular in India with each passing day, the digital currency needs to be discus..

In a commendable decision by the Securities Exchange Board of India (SEBI), relaxations have been extended to new-age technology firms in te..

Simply explained, a capital gain is any profit or gain derived from the sale of a "capital asset." Because this gain or profit fal..

In the age of globalization, cross-border transactions are very common and since they fall within the purview of GST, we analyse the interre..

In this article, we will be discussing the revised rules and regulations issued by MHA for OCI holders...

In this article, we will be discussing the various structural options available to employers while considering deputation of employees...

The Code of social security, 2020 provide benefits to the Gig or Platform workers. It also defines the new terms in the code including &lsqu..

The Reserve Bank of India issues advisories to banks and their customers regarding new benchmarks in the market and the closure of LIBOR...

SEBI’s relaxation of delisting rules for acquirers of a company streamlines the M&A process in India. This new structure has prior..

The purpose of the Constitution is, no one should be deprived of justice in any situation, thus our judiciary always supports changes as per..

“The scorn of rejection can become extremely offensive to a girl which can even destroy her career, dignity, and social esteem. Perpe..

The Personal Data Protection Bill, 2019 is currently in front of the parliament’s winter session of 2021, and we are expecting a compr..

Latest amendment in Adoption & Regulations under JJ Act, 2021 ease the process of inter-country adoption in India...

Online banking, MTOs, Swift Transfer and many other authenticated ways used to transfer money to your parents in India without any tax while..

Despite Will being a legal document, no prescribed format in the law decides how to make it. Here is a detailed guide on preparation of Will..

Know about the rights of Joint Properties between spouses and joint registration of property benefits and disadvantages of joint property ow..

The article discusses liquidation and how it can be done voluntarily. It also talks about the possible reasons for the voluntary liquidation..

The much-awaited Union Budget 2022 was announced earlier this week. Here are the top highlights from the economy, policy, and tax announceme..

The article talks about all aspects of overseas investment including eligibility criteria, process of investment, declarations, paperwork an..

This article addresses the residence-based taxation system in India. It entails the rules set forth by the Income Tax department for individ..

This article addresses the March 2022 amendment made to the Foreigners Order, 1948 and articulates the major systemic change it has brought ..

LLP (Amendment) Rules, 2022 introduce key changes to number of DINs, signing of Statement of Accounts, introduction of TAN and PAN, etc...

E-Invoices will be mandatory in India from 1 April 2022 for business with a turnover of 20 crores and above. Read this article to learn abou..

With 20% FDI approval before LIC’s IPO launch - India’s biggest ever IPO offering, this article addresses the implications for t..

In recent years, India has witnessed frauds, bankruptcies, insolvencies, etc., damaging investor confidence. The new Accountancy Bill hopes ..

As India and UK engage in Free Trade Agreement negotiations, this article talks about the opportunities in various sectors that can boost bu..

Of India’s total population, 40% depend on wastelands for livelihood. This population is primarily rural, non / semi-literate, and are..

Trade agreement between India & Australia facilitates zero-duty on 96% of India’s exports to Australia & approx. 85% of Austra..

The regime for RPTs has undergone an overhaul from 1 April 2022. The new regime is widening its ambit to enhance transparency, accountabilit..

The drone industry in India is valued at $880 million and has immense potential for revolutionizing the way commerce works. Here are the key..

The free trade agreement between India & UAE is to boost bilateral trade to USD 100 billion in the next five years. Duty elimination on ..

Who can commit a criminal Breach of Trust? If company directors commit breach of fiduciary duty on their part towards the company’s sh..

As India and EU gear up for negotiations on free trade, recent developments marked by the Indian Prime Minister’s visit to EU promise ..

Anyone can establish a business in Germany, irrespective of the nationality. There are no barriers for foreign investors, but the local repr..

Estate planning in India can be done through Wills, Trusts & LLCs to avoid uncertainty & secure the future of legal heirs. Each meth..

This article analyses the recent development of imposing TDS on EPF accounts. The tax is only applicable on contributions post 31 March 2021..

As negotiations are on to get the US back in the Nuclear Deal with a fully compliant Iran, revival of trade between India & Iran seems l..

FSSAI has recently recognized Hemp seed and its products as food or food ingredients. Read this article to learn about the processes to acqu..

How can Indian companies become beneficiaries in Indonesia? Which is the visa for market entry? When can one avail tax subsidies? Read this ..

India & Canada wish to relaunch CEPA negotiations. Read this article for current trade scenario & opportunities between the two coun..

Article 12B of UN Tax Treaty seeks to avoiding double-taxation and/or non-taxation; to simplify OECD Pillar One tax rules. Read the article ..

People are increasingly seeking to secure their wealth & futures of their legal heirs before any unforeseen circumstances strike. Wills ..

The recent FSSAI notification to sell and use Hemp products as food ingredients expands scope of business for the hemp industry. Lets discus..

Read this article to learn how to apply for a Foreign Contribution (Regulation) Act or FCRA registration and how to renew the FCRA license &..

Supreme Court of India recently held that the recommendations of GST Council are non-binding on the Centre & States, has only ‘per..

Bilateral trade between India & South Korea grew 40% to USD 23.7 billion in 2021 & there are talks to achieve a trade target of USD ..

What happens if you miss the ITR deadline? Fortunately, there are mechanisms that can come to your aid in case of a delayed return, subject ..

Indian Government has recently mandated that foreign nationals from a few countries, before they are confirmed as directors on boards of Ind..

An analysis of the recent relaxation by RBI on ECB norms to stem the concerns of the falling Indian Rupee and rising inflation, and the pote..

The Competition Bill has proposed amendments to bring larger M&As under the purview of the CCI, with the Bill up for consideration in th..

Earlier GST was applicable on the rent of commercial properties but now it shall be charged if any residence is rented or leased by a GST-re..

India and UK have signed an education pact, part of a larger treaty agreement, that seeks to recognize educational qualifications gained in ..

New RBI guidelines keep 3rd parties outside the scope of digital lending processes and provide greater discretion to borrowers on terms &..

This article analyses the challenges of registering olfactory trademarks in India and gives a comparative account vis-à-vis a more li..

Workplace discrimination occurs when someone is treated unfairly or unequally at work, leading to disparity in pay, promotion, etc. Organiza..

There is no ‘black’ and ‘white’ in corruption cases and they must be adjudicated separately. However, it would be he..

Office timings & hours in India are governed by an ILO convention, the Factories Act 1948 & respective Shop & Establishments Act..

Transgenders are people whose gender identity or expression does not correspond with their sex assigned by birth. Read this article to under..

India seeks to increase exploration of gold mines & develop gold-bearing regions to increase production of gold in the country, which is..

India becomes one of the first few countries to launch a Central Bank Digital Currency – Digital Rupee. Learn all you need to know abo..

Employment contracts are vital documents that define the terms & conditions & several other details of employment that an employer &..

If a person dies without a Will or any testamentary document, a Succession Certificate becomes important as it provides possession of inheri..

A sale deed is a legal documentation of a transaction through which an owner transfers all their rights to the buyer, while adhering to the ..

DIN is a unique 8-digit number allotted to all directors, irrespective of whether they are working in an existing or starting at a new compa..

Indemnity bonds are instruments used to create an agreement between two parties, especially in cases of borrowing money; financial advisors ..

PAN is a unique 10-digit alphanumeric code that foreign companies must apply for using Form 49AA if they want to establish a subsidiary in I..

Patents are intellectual properties that provide exclusive rights to the owner for a specific invention, but which can be transferred to som..

TDS ensures that transactions are subjected to tax deductions at source as & when they occur rather than the old method of collecting ta..

Trademarks can only be transferred through the processes of assignment and transmission, both of which have several intricate aspects that y..

The POSH policy aims to make the workplace a safer environment for women by preventing, prohibiting & redressing acts of sexual harassme..

The war to excel in the corporate world has increased manifold in the recent past. To survive in the global markets, business houses are inc..

Investment climate in India has significantly improved over the years. This has been attributed to ease in FDI norms across sectors of the e..

The U.K.’s new Graduate Immigration Route will benefit Indian students who have completed their graduation, post-graduation or PhD fro..

In this article, we will look at the rights of nominee as against the rights of the legal heirs in a housing property in light of the releva..

An overview of tax exemptions and tax relief provided by the Government to taxpayers who have incurred COVID related expenses...

Unilateral withdrawal of consent by a party, especially after the other party has performed their part of the terms in the memorandum of agr..

An overview of the rules related to Public Provident Fund Scheme for NRIs and how their change in status from resident Indian to NRI impacts..

Section 13B(2) of the Hindu Marriage Act, 1955 (the Act) contains a bar to divorce being granted before six months of time elapsing after fi..

A “Golden Visa” is an immigration program that allows individuals to get a residence permit or citizenship in another country by..

Domain name is an identification string that defines a realm of administrative autonomy, authority or control within the internet. Domain na..

A person residing outside India, i.e., Nonresident Indian (NRI) or foreign national of Indian origin (PIO) or foreign national of Non-India..

Provisions of section 197 of the Income Tax Act, 1961 provides taxpayers the facility of lower tax rate or NIL deduction of TDS (TDS exempti..

Startup India Scheme was first mentioned by our Prime Minister Narendra Modi on August 15, 2015 while addressing the nation on Independence ..

Gambling is the wagering of money or something of value on an event with an uncertain outcome with the primary intent of winning money or ma..

Individuals, as citizens and consumers need to have the means to exercise their right to privacy and protect themselves and their informatio..

In today’s world Data is a very valuable asset for any organization. Data which an organization possesses could be anything like perso..

The ministry of port, shipping & waterways have approbated the scheme of arrangement for the demerger of its ‘Non-Core Assets&rsqu..

Reliance on foreign precedents is necessary in certain categories of appellate litigation and adjudication...

Electronic contracts are the contracts which take place through e-commerce, without meeting of the parties to the contract. These contracts ..

Imagine having to buy your phone from a particular shop because that’s the only one in your locality. Imagine there’s only one d..

The maintenance measures acquiesced by laws is not to punish a person for his past neglect or refusal, but to prevent vagrancy of those who ..

A birth certificate is one of the most important documents that a person needs to process to prove or give a proof of his age, citizenship a..

To boost economic activity, increase foreign exchange earnings through exports, generate employment and attract foreign direct investment th..

The matrimonial laws differ from country to country. The issue of divorce decree not being valid crops up when the domicile of the partied i..

Section 295A displays its constitutional untenability with respect to the unreasonable restrictions it imposes on freedom of speech and expr..

Partnerships has been one of the oldest forms of business relationships which can be evidenced in terms of complex business, partnerships ha..

Indemnification is an undertaking by one party to compensate the other party for certain costs and expenses. Parties to a contract use a con..

Surrogacy, as we know is an arrangement of carrying a pregnancy for intended parents. Over a period of time this technique has gained pace..

The Maternity Benefit Act entitles benefits like fully paid wages for a period of 26 weeks during the absence from work and to take care of ..

Winding-up of a company is the process by which a company’s assets are collected and sold to pay off its debts following which it is f..

The Supreme Court of India struck down Section 497 of the IPC thereby decriminalizing Adultery as an offence, but clarifying that it is stil..

Environmental problem in Delhi is a debatable issue lately. It is a threat to the well-being of the inhabitants of the city as well as the f..