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LIABILITY OF PERSONAL GUARANTORS UNDER THE INSOLVENCY AND BANKRUPTCY CODE, 2016
Introduction: The Insolvency and Bankruptcy Code, 2016 (“Code”) has brought about a significant transformation in India's insolvency...
mahimarai
Jan 29, 20249 min read


Understanding Bhartiya Nagarik Suraksha Sanhita
Introduction Rajya Sabha on 21 December 2023 passed 3 new bills in parliament which will replace the old Indian Penal code, 1860, Indian...
Nakshatra Dhakar
Jan 29, 20245 min read


Strengthening Trust in the Alternative Investment Funds (AIF) Ecosystem: SEBI's Proposal for Regulatory Enhancement
Objective: The Securities and Exchange Board of India (SEBI) aims to reinforce trust in the Alternative Investment Funds (AIF) ecosystem...

Prachi Naik
Jan 25, 20242 min read


Exploring Flexibility: A Consultation Paper on Extending Tenure for Unliquidated Investments in Alternative Investment Funds (AIFs) and Venture Capital Funds (VCFs)
Introduction: The Securities and Exchange Board of India (SEBI) recently released a consultation paper with proposals aimed at providing...

Prachi Naik
Jan 25, 20242 min read


Foreign Investments in Alternative Investment Funds (AIFs)
The Government of India, through notifications dated March 7, 2023, and September 4, 2023, amended the Prevention of Money Laundering...

Prachi Naik
Jan 16, 20241 min read


Are Your Investments Aligned? Unpacking India's Recent Changes in AIF Regulations
The Securities and Exchange Board of India (SEBI) has amended the Alternative Investment Funds (AIFs) Regulations, 2012, specifically...

Prachi Naik
Jan 16, 20242 min read


Understanding the Bhartiya Sakshya Adhiniyam, 2023
Introduction In the realm of legal reforms, India has witnessed the enactment of the Bhartiya Sakshya Adhiniyam, 2023 (BSA) that aims to...
Nakshatra Dhakar
Jan 9, 20245 min read


Extension of timelines for providing ‘choice of nomination’ in eligible demat accounts and mutual fund folios
Securities and Exchange Board of India (“SEBI”), through circulars SEBI/HO/MIRSD/POD-1/CIR/2023/158 and SEBI/HO/IMD/IMD-IPOD1/P/CIR/2023/...

Prachi Naik
Jan 1, 20241 min read


Stamp Duty Reduction Unveiled in the Latest Amnesty Scheme.
In a significant move aimed at boosting economic activities to facilitate property transactions and providing relief to property buyers,...
ashwinrane3
Dec 22, 20234 min read


Credit of units in AIFs in dematerialized form
The Securities and Exchange Board of India (SEBI) has outlined the process for dematerialising units issued by Alternative Investment...

Prachi Naik
Dec 14, 20233 min read


SIMPLIFICATION AND STREAMLINING OF OFFER DOCUMENTS OF MUTUAL FUND SCHEMES
The Securities and Exchange Board of India (SEBI) in collaboration with the Association of Mutual Funds in India (AMFI) conducted a...

Prachi Naik
Nov 10, 20232 min read


Alternative Investment Fund
Dear Reader, This memorandum is meticulously crafted with the primary goal of offering a comprehensive overview of the distinctive...
karanthakker3
Oct 19, 20233 min read


Nomination for Mutual Fund Unit Holders – Extension of timelines
Securities and Exchange Board of India (“SEBI”) in accordance with the Circular No. SEBI/HO/IMD/IMD-II DOF3/P/CIR/2022/82 dated June 15,...

Prachi Naik
Sep 30, 20231 min read


Regulatory reporting by AIFS
Securities and Exchange Board of India (“SEBI”) vide its circular no. SEBI/HO/AFD/SEC-1/P/CIR/2023/015 dated 14th September 2023 has...

Prachi Naik
Sep 18, 20232 min read


Digital Personal Data Protection Act, 2023
1. Introduction: The Digital Personal Data Protection Act (“DPDP” or “the Act”) passed by the Indian Parliament and published in the...
anuragavasthi
Aug 26, 20236 min read


Roles and responsibilities of Trustees and board of directors of AMCs
The Securities and Exchange Board of India (“SEBI”) has by way of circular dated July 7, 2023 introduced a regulatory framework outlining...

Prachi Naik
Jul 29, 20233 min read


Resources for Trustees of Mutual Funds
Securities and Exchange Board of India (“SEBI”) vide its circular no. SEBI/HO/IMD/IMD-I –PoD1/P/CIR/2023/126 dated July 26, 2023, has...

Prachi Naik
Jul 29, 20231 min read


Regulatory framework for EOP for facilitating transactions in direct plans of schemes of Mutual Fund
Securities and Exchange Board of India (“SEBI”) has come up with a Regulatory framework for Execution Only Platforms (“EOP”) for...

Prachi Naik
Jun 28, 20236 min read


Inverted Duty Structure
What is Inverted Duty Structure under GST? Inverted duty structure is an anomaly under Indian Indirect Tax i.e., Goods and Service Tax...
anuragavasthi
Jun 24, 202311 min read


Investment in units of Mutual Funds in the name of the minor through guardian
Securities and Exchange Board of India (“SEBI”) vide its Circular no. SEBI/HO/IMD/DF3/CIR/P/2019/166 dated December 24, 2019, has...

Prachi Naik
May 18, 20231 min read
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