Whatsapp
The Bullion Market in GIFT IFSC: Exchange, Depository Receipts and Who May Import Gold
India is one of the world’s largest gold markets, and for most of its modern history gold entered the country through a narrow channel: nominated agencies notified by the RBI
IFSCA Capital Market Intermediaries Regulations, 2025: Registration and Net Worth Rules
Every securities market needs intermediaries, and every regulator has to decide which of them to license. The IFSCA (Capital Market Intermediaries) Regulations, 2025, notified on 1
Company, LLP or Trust? Choosing the Right Fund Structure in GIFT IFSC
The IFSCA (Fund Management) Regulations, 2025 allow investment schemes in GIFT City IFSC to be structured as a company, LLP or trust, subject to the applicable requirements. Howeve
IFSCA Fund Management Regulations 2025: Venture Capital, Restricted and Special Situation Funds
The IFSCA (Fund Management) Regulations, 2025 do not use the familiar Category I, II and III taxonomy as their organising principle. They divide schemes by investor profile and pur
The IFSC Banking Unit in Gift City: How It Differs Legally from an Indian Bank Branch
An IFSC Banking Unit in GIFT City may look like a conventional bank branch, but its regulatory framework is different. Governed by the International Financial Services Centres Auth
Resident Individuals and GIFT IFSC: What the Liberalised Remittance Scheme (LRS) Now Permits
For a resident individual, GIFT IFSC presents a paradox. It is in Gujarat, but a financial institution there is treated as a person resident outside India for foreign exchange purp
GST and the GIFT IFSC Unit: Zero Rating, Exports and the “Authorised Operations” Trap
For indirect tax, a GIFT IFSC unit is not a special species. It is an SEZ unit, and the GST treatment of GIFT IFSC units follows from that classification, read with two questions:
GIFT IFSC Tax Implications: Minimum Tax, Dividends and TDS
A GIFT IFSC tax deduction under Section 147 of the Income-tax Act, 2025 does not eliminate every tax liability. Even if an eligible GIFT City IFSC unit claims a 100% deduction, it
Setting Up in GIFT IFSC: The Letter of Approval, IFSCA Registration and the SWIT Process
Setting up in GIFT IFSC requires two distinct approvals: a Letter of Approval to operate as a unit in a Special Economic Zone (SEZ) and the applicable licence, registration, recogn
Section 11: Appointment of an Arbitrator by the Court
An arbitration agreement is only effective when it leads to a properly constituted arbitral tribunal. Where the agreed procedure for appointment of an arbitrator fails because a pa
