Whatsapp
IFSCA (Fund Management) (Second Amendment) Regulations 2026: Key Changes for GIFT IFSC
The IFSCA (Fund Management) Regulations, 2025 were barely a year old when they were amended twice in 2026. The first amendment took effect on 30 January 2026, the second on 10 Sept
Family Investment Fund in GIFT City IFSC: The Legal Framework for a Single-Family Vehicle
family office is usually a service arrangement. A Family Investment Fund (FIF) in GIFT City IFSC is something more specific: a regulated fund vehicle that may pool money only from
IFSCA (Finance Company) Regulations, 2021: Registration, Capital Requirements and Permitted Activities in GIFT IFSC
Most non-bank financial activity in GIFT IFSC runs through a single instrument: the IFSCA (Finance Company) Regulations, 2021. Lending, factoring, aircraft and ship leasing, treasu
Direct Listing on IFSC Exchanges: What an Indian Company Must Satisfy
For decades, Indian companies seeking to raise equity capital abroad relied on depository receipts rather than listing their equity shares directly on foreign exchanges. This chang
Indian Companies Investing in GIFT IFSC: The Overseas Investment Framework
When an Indian company sets up a subsidiary in GIFT City, the investment is treated as an overseas investment under India’s foreign exchange framework. The fact that GIFT City is
Transaction Taxes on IFSC Exchanges: STT, CTT and Stamp Duty
Transaction taxes on IFSC exchanges affect trading costs and liquidity because they apply to transactions rather than profits. In India, securities transaction tax (STT), commoditi
Schedule VI: Which GIFT IFSC Income Is Exempt for Non-Residents, and on What Conditions
Most published summaries of GIFT IFSC tax benefits describe exemptions that belong to investors rather than to the IFSC unit itself. Under the Income-tax Act, 2025, those investor-
IFSCA Enforcement Powers: Investigation, Penalties, Cancellation and Appeals
When an entity in GIFT IFSC receives a show-cause notice from the International Financial Services Centres Authority (IFSCA), one of the first questions is which statute governs th
One Regulator, Fourteen Statutes: How the IFSCA Act, 2019 Allocates Regulatory Power in GIFT IFSC
GIFT IFSC is often described as having a “unified regulator”. That is accurate but incomplete. The International Financial Services Centres Authority (IFSCA) did not re
Harmonizing Land Acquisition Compensation across Special Acts: The 2015 Order and Tarsem Singh
For a landowner, the identity of the statute under which the land is taken ought to be a matter of indifference. The Constitution does not grade citizens by the acquiring departmen
