Quick summary: Section 536 Sub-Clause 5 of the Income-tax Act 2025 expressly preserves every loss carry-forward, depreciation, MAT credit, and AMT credit determined under the 1961 Act. The carry-forward window does NOT restart on April…
Key Takeaways Series A due diligence typically reviews 80 to 100 documents across 8 categories: corporate, financial, tax, regulatory, IP, HR, commercial, and compliance. Most Indian startups have 30 to 40 of these ready when…
Key Takeaways SEBI notified the AIF Second Amendment Regulations 2026 on April 15, 2026, creating an "Inoperative Fund" classification for AIFs that cannot deploy capital in time. Regulation 29 now requires every AIF to file…
The Income-tax Act 2025 came into force on April 1, 2026. Your AY 2026-27 income tax return will still be filed under the Income-tax Act 1961. That single fact will resolve about 80 percent of…
Key Takeaways A Delaware Flip moves the parent company to the US. A Reverse Flip moves it back to India. The Delaware Flip triggers Indian capital gains tax at an effective rate of about 14.95…
If your firm has open Section 148 reassessment notices on its desk on April 1, 2026, the Income-tax Act 2025 changes nothing about how those files are handled. That is the load-bearing message of the…
Fifty-three days. That is the runway your company has before MCA21 V2 stops accepting fresh filings on June 30, 2026 and slides into read-only mode on July 1. If you are a founder or CFO…
The Companies (Significant Beneficial Owners) Rules, 2018 amendment that takes effect April 1, 2026 looks, at first glance, like a routine portal upgrade. It is not. It rewires how every Indian company maintains, files, and…
Note: All section references in this article are to the Income-tax Act 2025 (effective April 1, 2026), which has re-enacted the corresponding provisions of the Income-tax Act 1961 without substantive change to the transfer pricing…
If you are a founder or a finance leader running multi-state operations across India, your registered office may now sit under a different ROC than the one printed on your incorporation certificate. The MCA quietly…
