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<!– wp:html — The Companies (Incorporation) Amendment Rules, 2026 are a draft notification the Ministry of Corporate Affairs issued on 8 April 2026, proposing to merge several company-incorporation e-forms into two consolidated forms, E-CHNG and E-CON. E-CHNG would combine the forms for changing a registered office or company name (INC-4, INC-22, INC-23 and INC-24), while […]

The global minimum tax in India is the OECD Pillar Two regime that puts a floor of 15% on the effective tax rate that large multinational groups pay in each country they operate in. It applies to groups with consolidated revenue of at least 750 million euros, roughly 6,750 crore rupees, in at least two

Setting aside an arbitral award under Section 34 of the Arbitration and Conciliation Act, 1996 lets a court cancel a domestic award on a short list of grounds, and since 2025 it also lets the court modify one in limited situations. The Supreme Court in Gayatri Balasamy (April 2025) held, by 4:1, that a court

Enforcement of arbitral awards in India is governed by Section 36 of the Arbitration and Conciliation Act, 1996, under which a domestic award is executed like a decree of a civil court once the time to challenge it under Section 34 has passed. Since the 2015 amendment, filing a Section 34 challenge no longer works

The SEBI (ICDR) Amendment Regulations, 2026, notified in March 2026, make two practical changes to how a company runs a public issue in India. Depositories can now record encumbered pre-issue shares as non-transferable for the lock-in period on the issuer’s instruction, where a lock-in cannot otherwise be created, and a draft abridged prospectus must be

The SEBI (Mutual Funds) Regulations, 2026 were notified on 14 January 2026 and came into force on 1 April 2026, replacing the SEBI (Mutual Funds) Regulations, 1996. The recast pulls two frameworks that had arrived separately, the MF Lite regime for passive funds and Specialized Investment Funds, into one instrument, and it fixes the meaning

The SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2026, notified on 20 January 2026, raised the threshold for a High Value Debt Listed Entity (HVDLE) from Rs 1,000 crore to Rs 5,000 crore of outstanding listed non-convertible debt securities. The change takes roughly two-thirds of current HVDLEs out of the corporate governance regime that

In arbitration in India, evidence and cross-examination are governed not by the Indian Evidence Act, 1872 but by Section 19 of the Arbitration and Conciliation Act, 1996, which frees the tribunal from the Evidence Act and the Code of Civil Procedure while leaving the principles of natural justice intact. Parties still lead documentary evidence, file

An arbitral award is the decision an arbitral tribunal makes to finally determine a dispute referred to arbitration, and it binds the parties much as a court judgment would. In India it is governed by the Arbitration and Conciliation Act, 1996, which sets out its form and contents in Section 31: the award must be

Interim relief in arbitration is available from two sources: a court under Section 9 of the Arbitration and Conciliation Act, 1996, and the arbitral tribunal under Section 17 of the same Act. Section 9 runs across the whole life of a dispute, before the arbitration begins, while it is on foot, and after the award