India: Income Tax

ダウンラウンドとは、企業が新たに株式を発行して資金調達を行う際に、直前の資金調達ラウンドで投資家が支払った価格やバリュエーション（企業価値）よりも低い条件で株式を発行する資金調達のことです。つまり、企業のバリュエーションが既存投資家が出資時に想定していた水

最終的に署名済みの株主間契約（SHA）へと移行するすべてのタームシート（条件規定書）には、投資家保護条項が数多く盛り込まれており、書面上は非常に強力な内容に見えます。これらの条項は、双方の弁護士の間で激しく交渉されます。しかしインドでは、創業者との紛争が深刻化し&

プライベート・エクイティ・ファンドは、通常10年から12年の存続期間を有する集合投資ビークルとして運営されます。リミテッド・パートナー（Limited Partner “LP”）は、ゼネラル・

India's regulatory landscape for financial record-keeping has undergone a quiet but consequential transformation over the past several years. The migration of books of accounts from physical ledgers to cloud-hosted platforms and SaaS-based enterprise resource planning systems has dramatically altered not just how financial data is stored, but where it resides and that question of where has become a matter of acute legal consequence.

Running an SME in South Africa often feels challenging. Organizations find themselves chasing deadlines most of the time. VAT dates arrive quickly, and paperwork piles up in different systems.

India's new Income Tax Act will fundamentally transform how income is assessed starting from Financial Year 2026-27, replacing the decades-old Income Tax Act of 1961. Understanding the transitional provisions and how proceedings will be handled across the old and new regimes is crucial for taxpayers and professionals navigating this historic legislative change.

India’s startup ecosystem has witnessed exponential growth over the last decade, supported by progressive policy measures and targeted fiscal incentives.

Financial Year 2025–26 marked a watershed moment in the evolution of Indian tax laws. Alongside the enactment of a new principal legislation—the Income-tax Act, 2025...

The National Company Law Tribunal, Bengaluru Bench, has reaffirmed that the Committee of Creditors holds autonomous authority over funding mechanisms for Corporate Insolvency Resolution Process expenses, even when the approved model remains unimplemented.