India: Corporate and Company Law

The 2026 Budget has introduced significant changes that will impact various aspects of taxation. Our experts at Lakshmikumaran & Sridharan Attorneys have analysed these announcements and their implications.

We're well into 2026, and three thoughts keep coming back. Less as "predictions" and more as practical realities that will shape how decisions get made, how risk is carried, and how organisations stay resilient without the rigidity.

No changes have been proposed in the Finance Bill, 2026 (Bill) on the personal and corporate income tax rates.

The Securities and Exchange Board of India ("SEBI") by way of circular dated 02.01.2026 ("MB Circular"), has specified the consequential requirements...

The National Company Law Tribunal, Ahmedabad Bench I ("NCLT") through its judgement dated 05.01.2026 in Dhyaneshwar Shankar Unde v. Shukla Dairy Private Limited...

RBI has widened the permissible limits of investments for surplus Indian Rupee balances held by persons resident outside India that maintain a Special Rupee Vostro Account (‘SRVA') for international trade settlement...

SEBI vide notification dated 18.11.2025, has introduced the SEBI (Informal Guidance) Scheme, 2025 ("Scheme"). The Scheme, which comes into effect on 01.12.2025...

At long last, on November 13, 2025, India's Ministry of Electronics and Information Technology (MeitY) released the Digital Personal Data Protection Rules...

The Supreme Court of India, in the matter titled as Bharat Mittal v. State of Rajasthan and Others , through its judgment dated 18.12.2025, held that the appellate court may direct deposit under Section 148 of the Negotiable Instruments Act, 1881 ("NI Act") even against a director or authorized signatory convicted under Section 138 read with Section 141 of the NI Act.