SEBI’s March 2025 circular requires listed companies to disclose total shares on a fully diluted basis, including ESOPs and convertible instruments, enhancing investor transparency.
ESOPs are taxed twice—first as salary perquisite at exercise and later as capital gains on sale. Understanding valuation rules and holding periods is crucial for compliance.
The new RBI framework requires Internal Ombudsman concurrence for complaint rejections, strengthening governance and customer protection in NBFCs.
TRAI requires all NBFC service and transactional calls to shift to the 1600 Trust Series by February–March 2026 to prevent fraud and improve customer trust.
Introduction: The Death of the Month-End Rush For nearly half a decade, the 14th of every month has been a day of reckoning for Indian tax departments. It is the day the GST portal generates the GSTR-2B, a static, auto-drafted statement that dictates exactly how much Input Tax Credit (ITC) a business can claim. However, […]
The Union Budget 2026 extends tax deductions for IFSC units to 20 years and provides a concessional 15% tax rate post-holiday, strengthening GIFT City’s global competitiveness.
This explains how the Non-Retail FME framework in GIFT City allows fund managers to access global capital with tax efficiency. The key takeaway is that IFSC provides a regulated, investor-friendly hub for institutional fund management.
Indian law allows LLPs to conduct lawful business, but RBI regulations restrict NBFC status to companies. The key takeaway is that LLPs are ineligible for NBFC registration despite commercial intent.
This explains the legal and strategic differences between ESOPs and Sweat Equity. The key takeaway is that ESOPs suit long-term retention, while Sweat Equity fits exceptional, one-time contributions.
This addresses ambiguity around Section 186(11) exemptions. The key takeaway is that core financing activities are now clearly outside approval requirements.
