Introduction The four labour codes, namely (i) Code on Wages, 2019 (“Wages Code”); (ii) Industrial Relations Code, 2020 (“IR Code”); (iii) Occupational Safety, Health and Working Conditions Code, 2020 (“Safety Code”); and (iv) Code on Social Security, 2020 (“Social Security Code” and collectively, “New Labour Codes”) which were approved by the Indian Parliament in 2020 have been notified in the Official Gazette on November 21, 2025. While the IR Code and the Safety Code have

Context The Securities and Exchange Board of India (“ SEBI ”) through a circular dated July 31, 2025 (“ July 31 SEBI Circular ”) mandated certain digital accessibility compliance requirements for SEBI-regulated entities under the Rights of Persons with Disabilities Act, 2016 (“ RPD Act ”) and the Rights of Persons with Disabilities Rules, 2017 (“ RPD Rules ”). The July 31 SEBI Circular lays down a comprehensive framework on digital accessibility [1]  to ensure that investor-f

On September 8, 2025, the Securities and Exchange Board of India (“ SEBI ”) issued the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) (Amendment) Regulations, 2025 (" SEBI SBEB Regulations ”), effective from the date of publication in the Official Gazette (“ Amendment ”). Pursuant to this Amendment, a new regulation, Regulation 9A, has been added to the SEBI SBEB Regulations. The effective change is that employees who are designated as

Context: The Ministry of Corporate Affairs (“ MCA ”) has reshaped the compliance framework for certain privately held companies by expanding the financial thresholds that determine which entities qualify as a “ small company ” under Section 2(85) of the Companies Act, 2013, as amended (the “ Companies Act ”). The construct of ‘small company’ under the Companies Act is aimed at ‘ease of doing business’ by subjecting companies of a certain size to a less stringent regulatory fr

Context In today’s evolving financial landscape, supply chain finance (“ SCF ”), popularly known as reverse factoring, has emerged as a...

In an order dated March 3, 2025 (“ March Order ”), the Supreme Court ruled as follows while considering requests for modification of its...

SEBI has on February 3, 2023 issued a circular on “Dos and Don’ts Relating to Green Debt Securities to avoid occurrences of greenwashing”...

The Reserve Bank of India (“RBI”) has recently released ‘Guidelines on Digital Lending’ vide notification bearing reference number...

SEBI, on 24 August 2022, imposed fines of INR 1,00,000 each on 8 individuals for violation of insider trading norms (pertaining to...

As per Regulation 12(ba) of the erstwhile Venture Capital Securities and Exchange Board of India (“SEBI”) (Venture Capital Funds)...

A company incorporated under the Companies Act, 2013 is required to mandatorily formulate policies, procedures and mechanisms...

Introduction Since the last decade, there have been efforts from the Government of India to increase focus on making businesses...

The key managerial personnel (“KMP”) are the executive management of a company. This playbook will discuss the conditions and...

Upon the introduction of the dividend distribution tax, companies in India have started utilizing the process of buyback of shares for...