IFSC Unit Taxation — Practical Guide (post-Budget 2026): 20-year holiday, MAT, 80LA and which route to choose

This comprehensive IFSC tax guide explains how Section 80LA, MAT, and concessional corporate regimes interact after Budget 2026. Includes step-by-step tax calculations, strategic comparisons, and practical recommendations to help businesses choose the most efficient tax structure for long-term financial operations in GIFT City.

Does the Securities Contracts (Regulation) Act Automatically Apply to IFSC Listings of Indian Companies?

Many assume that the Securities Contracts (Regulation) Act automatically applies to IFSC listings of Indian companies. This article explains why that assumption is legally incorrect, how SCRA and SCRR concepts enter the IFSC framework in limited ways, and how careless drafting can create avoidable compliance and disclosure risks.

Structure of a GIFT City DRHP: Clause-by-Clause Breakdown

This article provides a clause-by-clause breakdown of a GIFT City Draft Red Herring Prospectus, explaining how IFSC DRHPs are actually drafted, reviewed, and commented upon by IFSCA. It focuses on disclosure logic, regulator expectations, and common drafting mistakes that distinguish offshore listings from Indian IPO documentation.