The Income-tax Act, 2025 replaces the Income-tax Act, 1961 with effect from 1 April 2026. The new law is best understood as a structural recodification.
In a significant development in the AIF space, SEBI has introduced a new category of AIF schemes for only Accredited Investors (AI-only schemes) with a lighter regulatory regime, and has also specified the modalities for migrating existing schemes to this category.
Our latest blog post explores SEBI’s recent amendments to FPI and FVCI regulations, which introduce the SWAGAT-FI framework for a new group of trusted foreign investors.
Our latest blog post unpacks SEBI’s proposed amendments to ICDR Regulations on lock-in of pledged pre-issue shares and IPO disclosures.
Our latest blog post examines SEBI’s powers through the lens of the recent First Overseas Capital Ltd. (FOCL) order, exploring the decision’s implications as well as the possible avenues of recourse available to FOCL.
GST rates on several essential items have been reduced. The changes are summarised and nuances explained in this post.
The Finance Bill, 2024, proposes an amendment to the first proviso to Section 230(1A) of the I-T Act to bridge the lacuna by including liabilities arising under the black money law within its ambit, for the purposes of obtaining a Tax Clearance Certificate.
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