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Primer on Doing Business in India – 2026 Update

India is one of the world’s fastest-growing economies, with a steadily liberalised regulatory framework and strong policy support for foreign investment. Most sectors permit...
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India’s insurance sector reforms – key highlights

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Primer on Doing Business in India – 2026 Update

India is one of the world’s fastest-growing economies, with a steadily liberalised regulatory framework and strong policy support for foreign investment. Most sectors permit...

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Primer on Doing Business in India – 2026 Update

India is one of the world’s fastest-growing economies, with a steadily liberalised regulatory framework and strong policy support for foreign investment. Most sectors permit...

India’s insurance sector reforms – key highlights

On December 21, 2025, the Indian government published the Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Act, 2025 (the “Amendment Act”) in the...

India’s Budget 2026-27: Key highlights

India’s Union Budget (the “Budget”) for the financial year 2026-27 was announced on February 1, 2026, and the Finance Bill, 2026 (the “Finance Bill”)...

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Forfeiture of gratuity does not require criminal conviction as a prerequisite

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Introduction In the recent case of Western Coal Fields Ltd. v. Manohar Govinda Fulzele, 2025 INSC 233, the Supreme Court (“SC”) held that an employee’s gratuity can...

The Clean Slate Doctrine and the tax quandary

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Background The Clean Slate Doctrine is a key legal principle embedded in the Insolvency and Bankruptcy Code, 2016 (“IBC”), which plays a pivotal role in...

MCA proposes expansion of the fast-track merger framework

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The Ministry of Corporate Affairs (the “MCA”) has recently issued a public notice inviting comments on the draft Companies (Compromises, Arrangements and Amalgamations) Amendment...

India’s DPIIT clarifies on issue of bonus shares in prohibited sectors     

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Introduction As per Para 1 of Annexure 3 of India’s consolidated foreign direct investment policy, Indian companies are allowed to freely issue rights/ bonus shares...

Current state of play of the liberalization of India’s legal market

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Introduction In March 2023, the Bar Council of India (the “BCI”) notified the Bar Council of India Rules for Registration and Regulation of Foreign Lawyers...

The proposed structure of India’s new Income-tax Bill, 2025

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Background In July 2024, India’s Finance Minister announced that a comprehensive review of the existing Income-tax Act, 1961 (the “IT Act”) would be undertaken with...

Proposal to redefine the arbitration landscape in India: A review of the Arbitration and Conciliation (Amendment) Bill, 2024

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Late last year, the Indian government released a draft of the proposed Arbitration and Conciliation (Amendment) Bill, 2024 (the “Draft Amendment Bill”).  The Draft...

India’s Budget 2025-26: Direct Tax Proposals – Key Highlights

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India’s Union Budget (the “Budget”) was announced on February 1, 2025, and the Finance Bill, 2025 (the “Finance Bill”) was tabled in Parliament.  The...

Cross Border M&A 2025 | Majmudar & Partners

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Prior years – A quick preview 2023 was a year of significant global challenges, including interest rate hikes and ongoing geopolitical conflicts. While 2024 began...

Income arising from crypto sales prior to April 1, 2022 to be taxed as capital gains and not as income from other sources

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Background An individual salaried taxpayer (the “Individual”) purchased bitcoins during the financial year 2015-16 and sold them in the financial year 2020-21.  In the tax...

Banking Laws (Amendment) Bill, 2024: Key insights

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The Banking Laws (Amendment) Bill, 2024 (the “2024 Bill”), which was introduced in the Lok Sabha on August 9, 2024 and passed on December...

Cross-border share swaps made easier through amendments to India’s foreign exchange regulations

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The Indian government has recently notified the Foreign Exchange Management (Non-Debt Instruments) (Fourth Amendment) Rules, 2024 (the “Amendment Rules”) to amend the Foreign Exchange...
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