1. Introduction The Foreign Liabilities and Assets (FLA) Return is an annual disclosure mandated by the Reserve Bank of India (RBI) in accordance with the Foreign Exchange Management Act (FEMA), 1999. It is applicable to Indian entities that have either received foreign direct investment (FDI) or made overseas direct investment (ODI). Although no fee is […]
Article provides a detailed understanding of Differential Voting Rights (DVR) shares, their legal framework, benefits, conditions and procedure for their issuance in India.
Effective July 14, 2025, the MCA introduces new disclosure norms for Director’s Reports and mandates digital filing with updated e-Forms (AOC-4, ADT-4, CRA, GNL-1, MGT-7). These changes aim to enhance transparency and streamline compliance.
In India, valuation of shares plays a crucial role in corporate transactions such as fundraising, mergers, employee stock options, and foreign investments. Two major legal frameworks govern share valuation: the FEMA and Companies Act, 2013.
NBFC business is really taking off these days, and a lot of new players have jumped in. Many have gotten their approval from RBI and Certificate of Registration (CoR) to start operating as NBFCs.
RBI’s ₹2 lakh penalty cap for residual FEMA violations reflects a progressive shift—recognizing the difference between serious non-compliance and innocent procedural errors. If you’ve had small FEMA oversights in the past, now is the time to proactively fix them under this simplified regime.
This case examines an ITC claim dispute under U.P. GST, 2017, where the supplier allegedly failed to deposit tax. The court reviews Section 16(2)(c) and relevant precedents.
Anthropic CEO warns AI could displace half of entry-level white-collar jobs. Learn about the potential economic impact and proposed solutions for workforce adaptation.
Explore SEBI’s 2024-2025 amendments to insider trading regulations. Understand expanded UPSI definitions, broadened “connected persons,” and revised trading plan rules for market participants.
Understand the regulations for foreign nationals, NRIs, and OCIs buying property in India. Learn about eligible properties, legal frameworks, taxation, and repatriation of funds.
