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Mandatory vs. Directory in Indian Income Tax Law: Procedural Compliance, Key Judgments, and the 2022–2026 Landscape
Abstract In income tax practice, the issue of mandatory vs directory in income tax often arises when taxpayers seek to justify non-compliance with a statutory condition by arguing
Income Tax Act Interpretation: How Courts Read Tax Laws in India – A Step-by-Step Guide
Abstract Every time the Income Tax Department raises a demand on a taxpayer — or a taxpayer claims a deduction — the words of the Income Tax Act must be interpreted by someone:
Anti-Dumping Duty in India: Complete Legal Framework, Investigation Process & Appellate Remedies
Introduction: What Is Anti-Dumping Duty? Anti-dumping duty (ADD) is a protectionist trade measure that permits a country to impose an additional import duty on goods that are being
Foreign Insurance Company Entry in India: IRDAI Process, GIFT City Strategy & Setup Guide (2026)
Part 6: Four-Lane India Entry for Insurance In Part V, we examined the regulatory architecture governing insurance operations across mainland India and GIFT City. Building on tha
GIFT City Insurance Regulations: How IRDAI, IFSCA & FEMA Work Together in India
Part 5: Four-Lane India Entry for Insurance Introduction In Part 4, we discussed how to set up an InsureTech VC Fund in GIFT City IFSC — now in Part 5, we need to look at how t
How to Set Up an InsureTech VC Fund in GIFT City IFSC (IFSCA Regulations 2025 Guide)
Part 4: Four-Lane India Entry for Insurance Introduction In the part 3, we explored how foreign insurance groups can establish a technology and innovation presence in GIFT City.
GIFT City GIC Setup for Foreign Insurance Groups: IFSCA Regulations, Transfer Pricing & Safe Harbour Guide (2025–26)
Part 3: Four-Lane India Entry for Insurance Introduction In Part II, we looked at how to set up a reinsurance presence in GIFT City through an IIO. In this Part III, we move to t
How to Set Up a Reinsurance Branch in GIFT City IFSC (IIO): Regulations, Capital & Tax Benefits Explained
Part 2: Four-Lane India Entry for Insurance Introduction In Part I, we looked at how foreign insurers can enter India through a wholly owned presence. In this Part, we move to th
100% FDI in Indian Insurance Sector: How to Set Up a Foreign-Owned Insurance Company (2026 IRDAI Guide)
India has formally liberalised the insurance sector by permitting 100% foreign direct investment (FDI) in Indian insurance companies, creating a historic market-entry opportunity f
How to Set Up a GIFT City PMS in 2026: IFSCA FME Registration, Compliance & Timeline
Discretionary Portfolio Management From Gift City Part :6 Introduction: From Regulatory Framework to Operational Implementation Setting up a GIFT City PMS in 2026 is not merely a m
