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Corporate Laws
The Reserve Bank of India (RBI) has released a new Master Direction for 2025 governing Non-Resident Investment in Debt Instruments. This updated direction consolidates and revises the rules, guidelines, and procedures under which non-resident investors may invest in various debt instruments in India. The aim is to streamline the regulatory framework, enhance clarity, and facilitate greater foreign investment in debt markets under well-defined conditions.
READ MORECorporate Laws
On October 1, 2025, the Ministry of Corporate Affairs (MCA) issuedNotification No. G.S.R. 733(E), amending the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016. These amendments, effective from October 6, 2025, introduce significant changes aimed at enhancing the efficiency and transparency of the Investor Education and Protection Fund (IEPF) processes.
READ MOREJudicial Insight
The Supreme Court’s decision in Cox & Kings Ltd. v. SAP India Pvt. Ltd. is a landmark ruling in the field of corporate and arbitration law, clarifying the legal validity and scope of the Group of Companies Doctrine in India. This doctrine allows an arbitration agreement signed by one group company to, in certain circumstances, bind other related companies within the same group — even if they are not signatories to the agreement.
READ MORETax Laws
On September 24, 2025, the Income Tax Department announced that Income Tax Return (ITR) Form ITR-6 for the Assessment Year (AY) 2025-26 is now available for online filing through the e-Filing portal. This enhancement allows taxpayers to file their returns with prefilled data, streamlining the filing process and reducing manual data entry errors.
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