India: Corporate and Company Law

Foreign bank accounts, overseas investments, RSUs, ESOPs and other foreign financial interests are coming under greater visibility as the CBDT authorises the integration of Automatic Exchange of Information (AEOI) data into the Annual Information Statement (AIS). What does this mean for taxpayers, and what should taxpayers with foreign assets do now?

India's Bureau of Indian Standards (BIS) compliance framework has expanded dramatically, with 125 products brought under mandatory certification in 2025 alone. The new Transition Facilitation (Quality Control) Order, 2026 introduces an alternative certification pathway that could significantly reduce compliance timelines for eligible manufacturers. However, this streamlined route comes with stringent conditions and requires demonstrable commitment to developing India's manufacturing ecosystem.

The judgment examines an important issue in commercial arbitration: whether an arbitral tribunal can restore a terminated dealership or franchise arrangement after holding the termination to be illegal.