India: Inward/ Foreign Investment

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Government regulation and public sector law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as fiscal and monetary policy, human rights, foreign investment, government contracts and procurement, and constitutional and administrative law.
Article
India Defence, Aerospace & National Security 2026
India's defence market is larger on paper than in practice. The FY2026-27 Ministry of Defence budget of ₹7.85 lakh crore contains only ₹1.85 lakh crore of capital acquisition, of which ₹1.39 lakh crore is reserved for Indian industry. Against that, the Defence Acquisition Council cleared about ₹7.6 lakh crore of proposals in four meetings between February and September 2026. The gap between approvals and annual spending is the central fact for any supplier, investor or foreign OEM.
India Government
KS
King, Stubb & Kasiva
Article
Impact Of Taxation And Other Laws (Amendment) Act, 2026 On The Electronics Manufacturing Services Sector
India's 2026 Tax Amendment introduces significant tax benefits for foreign companies engaged in electronics manufacturing through contract manufacturers, extending exemptions until 2041 and adding new provisions for component storage in customs-bonded warehouses. How will these changes reshape India's competitiveness in the global electronics manufacturing services sector and influence investment decisions by original equipment manufacturers?
India Tax
AP
AZB & Partners
Article
CCPS In India: Why Compulsorily Convertible Preference Shares Remain Central To Venture Capital And M&A Transactions
Compulsorily Convertible Preference Shares (CCPS) remain one of the most widely used instruments for venture capital and private equity investments in Indian companies. Their appeal lies in the ability to combine equity classification with negotiated economic and governance protections. But CCPS are not governed by a single, standalone statutory framework. Their legal treatment is instead shaped by the Companies Act, FEMA and foreign investment rules, tax law, and, where applicable, SEBI regulations.
India Commercial
KS
King, Stubb & Kasiva
Article
Shadow Capital: The Legal Risks Of Unregulated Offshore SPVs Funding Indian Start-Ups
The exponential growth of India’s start-up ecosystem has coincided with the proliferation of offshore special purpose vehicles (“Offshore SPVs”) incorporated in jurisdictions such as the Cayman Islands, Mauritius, Delaware, and Singapore. These entities, often characterised by minimal regulatory oversight, flexible corporate governance norms, and tax-neutral regimes, are increasingly being deployed to channel foreign capital into high-growth Indian ventures.
India Commercial
ML
MZM Legal
Article
Strategic Legal Risk Mapping For India’s Quick Commerce Industry: Antitrust, Zoning, And ESG Imperatives
India's quick commerce (“Q-commerce”) sector has surged with unprecedented speed, transforming the way consumers access goods and redefining the expectations of last-mile delivery. Platforms such as Blinkit, Swiggy Instamart, and Zepto now promise delivery in a matter of minutes, turning instant gratification from a convenience into a near-necessity. Yet, behind this whirlwind of rapid growth lies a labyrinth of regulatory and legal challenges that can threaten even the most successful players.
India Commercial
ML
MZM Legal
Article
Recent Developments In India's Corporate & Commercial Laws – August 2026
The August 2026 edition of Fox & Mandal's newsletter examines Draft Foreign Exchange Management (Foreign Investment) Rules, 2026; intraday borrowing by mutual funds; Draft SHANTI Rules, 2026; strengthened borrower protection framework; FDI relaxation in export-oriented inventory-based e-commerce; tax exemptions for foreign investors; interest rate for HAM projects; and other changes in India's corporate, capital markets, infrastructure, and banking sectors.
India Commercial
Fox & Mandal
Article
Press Note No. 3 (2026 Series)-Liberalization Of FDI In E-Commerce Sector
The Department for Promotion of Industry and Internal Trade (“DPIIT”) issued Press Note No. 3 (2026 Series) on 23 July 2026 introducing a calibrated liberalisation to the Consolidated FDI Policy applicable to the e-commerce sector. The amendment does not overhaul the existing framework rather it carves out a narrow export-focused categories with the objective of enabling Indian manufacturers to access global markets through foreign-funded e-commerce platforms and supporting the government's broader export-promotion goals.
India Government
CP
Corporate Professionals
Article
India's 2026 Tax Reforms For Foreign Investors In Government Securities: A Step Towards A More Competitive Sovereign Debt Market
In a significant move to deepen foreign participation in India’s sovereign debt market, the Government of India promulgated the Income-tax (Amendment) Ordinance, 2026 on 5 June 20261, introducing a comprehensive tax exemption for eligible foreign investors investing in Government securities. Effective retrospectively from 1 April 2026, the Ordinance exempts specified income arising from Government securities from withholding tax and long-term capital gains tax, thereby addressing one of the principal tax-related barriers to foreign investment in Indian debt markets.
India Tax
KS
King, Stubb & Kasiva
Article
Decoding India's Proposed Foreign Investment Regime
The Reserve Bank of India (“RBI”), the nodal authority for determining rules and regulations concerning foreign investment in India, has recently released the draft Foreign Exchange Management (Foreign Investment) Rules, 2026 (“Draft Rules”), to replace the existing Foreign Exchange Management (Non-debt Instruments) Rules, 2019 (“2019 NDI Rules”). The draft rules are currently open for public comments till 31st August, 2026. In this article, we discuss how the draft rules differ from the existing statutory framework.
India Government
CP
Corporate Professionals
Article
India's Data Protection Regime: A Guide For Foreign Investors
India has become one of the world's fastest growing investment destinations, attracting multinational corporations, private equity funds, technology companies, financial institutions, manufacturing enterprises, healthcare organisations, and digital service providers. Market size, demographic advantages, digital infrastructure, and policy reforms continue attracting businesses seeking long term commercial opportunities.
India Privacy
MH
Mansukhlal Hiralal & Co.
Article
Decoding FEMA Residency:Why The 182 Day Requirement Cannot Be Read In Isolation
The determination of whether a person qualifies as a “person resident in India” under the Foreign Exchange Management Act, 1999 (“FEMA”) is fundamental to it’s regulatory framework. Residential status determines whether a person is governed by the regulatory regime applicable to residents or by the restrictions applicable to persons resident outside India in relation to foreign investment, acquisition of immovable property, capital account transactions, and the establishment of a place of business in India.
India Finance
SA
Shardul Amarchand Mangaldas & Co
Article
Widening The Gate Of Indian Economy: Key Changes Under The Foreign Exchange Management (Non-Debt Instruments) (Third Amendment) Rules, 2026
India's Ministry of Finance has introduced sweeping amendments to foreign investment regulations, fundamentally reshaping who can invest in Indian listed securities and how capital flows into the country's markets. These changes expand investor eligibility beyond traditional categories while implementing new safeguards for cross-border investments, particularly from neighboring countries.
India Finance
LS
Lakshmikumaran & Sridharan
Article
India Opens Inventory-Based E-Commerce To FDI For Exports
On 23 July 2026, the Department for Promotion of Industry and Internal Trade (DPIIT) issued Press Note No. 3 (2026 Series) (PN3), introducing a significant but targeted relaxation to India’s foreign direct investment (FDI) framework for the e-commerce sector. Under the existing framework, FDI is permitted in business-to-business (B2B) e-commerce and the marketplace model of e-commerce. However, it is not permitted in the inventory-based business-to-consumer (B2C) model, where the e-commerce entity owns the inventory and sells directly to consumers.
India Government
KC
Khaitan & Co LLP
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