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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
Fund Management Entity in GIFT IFSC: Registration Under the 2025 Regulations
In most jurisdictions, a fund manager’s licence and its funds’ authorisations are separate exercises. GIFT IFSC follows that model, and the first exercise, registration
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
Borrowing from GIFT City IFSC: IFSC Lenders Under the 2026 External Commercial Borrowing (ECB) Framework
For an Indian company, a loan from an IFSC Banking Unit in GIFT City is treated as an external commercial borrowing (ECB) under the applicable FEMA framework. This position remains
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-
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
Twenty Years, Not Ten: GIFT City Tax Holiday Under Section 147 After the Finance Act, 2026
The phrase “GIFT City tax holiday” conceals three legal questions that decide whether anything is actually exempt: which entity qualifies, which income qualifies, and f
GIFT City vs Mainland India in 2026: Where Should Your Fund or Treasury Be Domiciled?
Executive Summary The gift city vs mainland india fund debate has emerged as one of the most consequential structural decisions facing fund managers, treasury departments, and fina
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
