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Archive: 01 January 2026

Posts in 01 January 2026

When Private Placement Crosses Into Public Issue: SEBI Settlement Order in TMFL

January 1, 2026 1716 Views 0 comment Print

SEBI held that post-allotment down-selling of privately placed debt securities to more than 200 investors changes their legal character. The key takeaway is that issuers must monitor transfers to avoid triggering public issue regulations.

Latest Key Changes in GST – A Comprehensive Overview (GST 2.0 and Recent Reforms)

January 1, 2026 10206 Views 0 comment Print

The government rolled out GST 2.0 to rationalise rate slabs and address long-standing structural issues. The key takeaway is a simpler, more predictable GST regime with fewer classification disputes.

Key Challenges in Indian Company Law: Governance, Global Practice & Reform

January 1, 2026 1536 Views 0 comment Print

The article explains how complexity, ESG demands, and enforcement gaps are testing Indian company law and why governance quality must improve beyond checklist compliance.

Rising Cyber Crime: An Upcoming Challenge for Indian Law Professional

January 1, 2026 1014 Views 0 comment Print

The rapid surge in cyber crime, from financial fraud to ransomware, is reshaping legal practice. Advocates must navigate complex technology, evidence, and multi-jurisdictional issues.

Technical & Operational Impediments in Implementation of Section 139(8A)

January 1, 2026 1491 Views 0 comment Print

Explore the legal and technical hurdles in filing Updated Returns under Section 139(8A), including Excel utility dependencies and procedural complexities.

Transfer Pricing: High-Turnover Companies Cannot Be Comparables for Captive Providers

January 1, 2026 813 Views 0 comment Print

The Tribunal ruled that high-turnover IT companies cannot be benchmarked against smaller captive service providers. Proper FAR analysis is essential to determine arm’s length price under TNMM.

Withdrawal of ₹2000 Denomination Banknotes – Status

January 1, 2026 1110 Views 0 comment Print

RBI has confirmed that more than 98% of ₹2000 notes have been returned to the banking system since the withdrawal announcement, reflecting widespread compliance by the public.

Dearness Allowance (DA) Calculation for PSU Employees – Q4 2025–26 (January 2026 to March 2026)

January 1, 2026 58542 Views 1 comment Print

The DA rate for the fourth quarter of FY 2025–26 has been fixed at 53.40% based on recent CPI-IW data. This represents a 1.60% increase over the previous quarter, directly enhancing employee salary payouts.

RBI Mandates CIMS-Based Reporting for PPI Issuers From December 2025

January 1, 2026 684 Views 0 comment Print

RBI has required PPI issuers to shift statistical and grievance reporting to the CIMS portal starting December 2025. The move centralises regulatory data collection and strengthens supervisory oversight.

KYC to Be Filed Once in 3 Years wef 31 March 2026

January 1, 2026 25008 Views 2 comments Print

The new framework mandates DIN KYC filing every third financial year instead of every year. Directors must still promptly report any change in personal information to avoid DIN deactivation.

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