MCA reforms aim to streamline M&A in India, targeting global standards and faster processes to help reach a USD 5 trillion ...

Supreme Court upholds distinct moratorium periods for corporate and individual insolvency under the IBC, ensuring fairness and efficiency.

The introduction of the Customs (On-Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025, represents a significant step forward in modernizing and streamlining ...

The Insolvency and Bankruptcy Code (IBC), 2016 was introduced with a bold vision - to streamline debt resolution and offer a fresh start to struggling entities. While its initial impact was felt ...

The Central Board of Direct Taxes (CBDT) has issued Circular No. 03/2025 on February 20, 2025, to provide detailed guidelines for income-tax deduction at source (TDS) from salaries under Section 192 ...

In insolvency proceedings, the classification of a party as related can have far reaching implications from the distribution of assets and voting rights to the overall dynamics of creditor ...

On 12 February 2025, the Ministry of Corporate Affairs (MCA) issued a circular introducing the Companies (Prospectus and Allotment of Securities) Rules, 2025 – the “Amendment Rules.” Under these rules ...

The introduction of the Single Unified Multi-Purpose Electronic Bond, as detailed in Circular No. 04/2025-Customs, marks a transformative shift in trade facilitation. Designed under the ambit of the ...

The automation of refund applications marks a significant step in modernizing Customs procedures, aiming to reduce time and costs while enhancing transparency. This initiative, as detailed in Circular ...

The introduction of the Income Tax Code 2025 marks a significant overhaul of India’s taxation framework, consolidating and amending the previous laws to enhance clarity, compliance, and efficiency.

SVB investigations are usually applicable for all the imports undertaken from the related supplier. However, in the following cases, the SVB investigation is exempted: Import of prototypes and samples ...