India’s regulatory approach to foreign direct investment (FDI) from countries sharing land borders has undergone a calibrated shift. In March 2026, the Union Cabinet approved amendments to the framework originally introduced under Press Note 3 of 2020 (PN3), which were subsequently notified through Press Note 2 (2026 Series) issued by DPIIT. These changes signal a move towards refining the existing regime by introducing greater clarity, calibrated relaxations, and procedural

Overview: This article examines the shift towards digital corporate governance in India, focusing on the role of technology in reshaping compliance, decision-making, and shareholder engagement. It also analyses emerging regulatory gaps and the need for a coherent legal framework to support this transition. Background: The landscape of corporate governance in India is undergoing a significant transformation driven by rapid digitalisation and technological integration. Traditio

Overview: Corporate Social Responsibility (“ CSR ”) initiatives by foreign-owned companies in India often involve funding nonprofit entities such as Section 8 companies established under the Companies Act, 2013. However, when such funding originates from foreign parents or foreign-owned or controlled companies (“ FOCCs ”), regulatory questions arise regarding whether the funds constitute foreign investment under the Foreign Exchange Management Act, 1999 (“ FEMA ”) or foreign

Overview : This article examines the Voluntary Liquidation process for solvent entities as governed by Section 59 of the Insolvency and Bankruptcy Code, 2016 (“IBC”). The article will break down the legal Declaration of Solvency, provide a step-by-step procedural roadmap under the IBBI Regulations 2017 (“Regulations”), and analyze the transition from Special Resolution to the final NCLT Dissolution Order. For the purpose of this article, the term ‘corporate person’ includes c

Renewal of registrations under the Foreign Contribution (Regulation) Act, 2010 (“FCRA”) has increasingly become an area of heightened regulatory focus. The intensified scrutiny by the Ministry of Home Affairs (“MHA”) reflects a clear policy objective of strengthening transparency and accountability in the receipt and utilization of foreign contributions. At the same time, recent enforcement trends reveal recurring practical concerns, including delays in processing, limited cl

Navigating the regulatory framework for Alternative Investment Funds (AIFs) in India requires a clear understanding of the Securities and Exchange Board of India (SEBI) guidelines. As AIFs continue to gain prominence as investment vehicles, compliance with SEBI regulations becomes critical for fund managers and investors alike. This article provides a detailed exploration of SEBI compliance essentials for AIFs, offering practical insights and actionable recommendations to hel