Other Briefings
What the Binny Bansal Tax Residency Ruling Means for HNIs Moving Abroad
The ITAT’s ruling on the Binny Bansal tax residency case highlights that global mobility without meaningful economic disengagement does not eliminate tax exposure. For founders and investors, substance and timing outweigh physical location or day-count management when seeking treaty benefits.
India Amends Foreign Investment Rules for Insurance Companies: What Global Insurers Need to Know
India has amended its Insurance Foreign Investment Rules in 2025, aligning FDI with FEMA norms and updating ownership and governance requirements. Here’s what global insurers need to know
PAN vs TAN in India: Applicability, Forms, and Compliance for Foreign Companies
Understand PAN and TAN requirements in India for foreign companies and investors. Learn applicability, Forms 49A/49AA/49B, and common compliance mistakes.
How to Start a Company in India: A Practical, Compliance-First Guide
A practical, step-by-step guide to starting a company in India, covering legal structures, FDI rules, tax registrations, GST, labor laws, and key government approvals.
FSSAI Proposes Amendments to Food Business Licensing Regulations
The draft FSSAI amendments to the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011, signal a move toward stricter, outcome-based enforcement, with higher penalties and automatic suspension for delayed return filing. The changes have important compliance implications for food business operators.
India Withdraws Textile Machinery Safety QCO: Implications for Manufacturers and Importers
India has withdrawn the 2024 QCO on machinery and electrical equipment, removing compliance requirements for imported textile machinery. Know the key implications for textile manufacturers and investors.
Tiger Global-Flipkart Tax Dispute: A Landmark Test of India’s Anti-Avoidance Regime
On January 15, 2026, the Supreme Court of India reaffirmed the country’s substance-over-form doctrine in the Tiger Global-Flipkart case, confirming that tax authorities may deny treaty benefits under GAAR even where valid TRCs are in place. For foreign investors, the ruling underscores the importance of establishing genuine commercial substance.
Corporate Tax Compliance for Foreign Companies in India: A Practical Roadmap for 2026
We explain India’s 2026 corporate tax regime for foreign companies with insights on compliance timelines, DTAA documentation, and regulatory risks.
