India’s regulatory approach to foreign direct investment (FDI) from countries sharing land borders has undergone a calibrated shift. In March 2026, the Union Cabinet approved amendments to the framework originally introduced under Press Note 3 of 2020 (PN3), which were subsequently notified through Press Note 2 (2026 Series) issued by DPIIT. These changes signal a move towards refining the existing regime by introducing greater clarity, calibrated relaxations, and procedural

Overview: This article examines the shift towards digital corporate governance in India, focusing on the role of technology in reshaping compliance, decision-making, and shareholder engagement. It also analyses emerging regulatory gaps and the need for a coherent legal framework to support this transition. Background: The landscape of corporate governance in India is undergoing a significant transformation driven by rapid digitalisation and technological integration. Traditio

Overview of CSR Initiatives Corporate Social Responsibility (“ CSR ”) initiatives by foreign-owned companies in India often involve funding nonprofit entities, such as Section 8 companies established under the Companies Act, 2013. However, when such funding originates from foreign parents or foreign-owned or controlled companies (“ FOCCs ”), regulatory questions arise. Specifically, we need to determine whether the funds constitute foreign investment under the Foreign Exchang