India: Corporate and Company Law

Rule 28 of the Central Goods and Services Tax Rules, 2017 ("CGST Rules") prescribes the manner for determination of the value of supplies made between related persons.

A SEBI or stock exchange query is often treated as a compliance event to be managed after it arrives. That reaction is understandable, but structurally weak. A query is rarely confined to the words used in the email it comes with. It is usually a verification exercise: the regulator is testing whether the listed entity’s explanation is supported by a contemporaneous governance trail.

ダウンラウンドとは、企業が新たに株式を発行して資金調達を行う際に、直前の資金調達ラウンドで投資家が支払った価格やバリュエーション（企業価値）よりも低い条件で株式を発行する資金調達のことです。つまり、企業のバリュエーションが既存投資家が出資時に想定していた水

In May 2026, developments surrounding the proposed GENIUS Act (Guiding and Establishing National Innovation for U.S. tablecoins Act) highlighted the growing policy focus on digital forms of money in the United States

The Securities and Exchange Board of India (SEBI) through the circular HO/19/34/11(2)2026-AFD-POD1/I/13764/2026 dated 16 June 2026 (Circular) has issued guidelines for AIFs seeking ‘Inoperative Fund’ status. The Circular follows SEBI’s consultation paper dated 5 February 2026 titled ‘Flexibility to Alternative Investment Funds (AIFs) in Winding up the Scheme / Surrendering the Registration’, which proposed granting AIFs / VCFs greater flexibility to retain liquidation proceeds beyond the expiry of their permissible tenure in specified circumstances.

Hot on the heels of adoption of the Sabka Bima Sabki Raksha (Insurance for All, Protection for All) (Amendment of Insurance Laws) Act, 2025 (Amendment Act), the Insurance Regulatory and Development Authority of India (IRDAI) has begun translating the “Insurance 2.0” reforms into its operating framework. Our coverage of the journey so far is set out in our Ergos dated 9 December 2024, 3 February 2025, 5 September 2025, 18 December 2025, 16 January 2026, 4 February 2026 and 15 June 2026.

Modern businesses run on software, but very few run on a system that actually feels connected. Interestingly, most companies don’t start out with a software problem. The issue builds up over time.

In a landmark policy reset spanning six years of careful deliberation, diplomatic repair, and economic pragmatism, India has opened the door to investment from China and its other land-border neighbours, not in a single sweeping act, but in a measured, security-conscious, and phased manner that reflects the sophistication of India’s evolving role in the global economic order.

In this article we will be analysing the legal hurdles that may arise from GWT in an unplanned and sudden manner leading to minors inheriting assets including immovable and movable property such as shares in a company.