Company Secretary
Can Australian SMSFs and foreign family trusts invest in IFSC AIFs? This guide explains eligibility, FEMA positioning, banking routes, and IFSCA expectations for offshore retirement and trust investors in GIFT City.
A strategic 2026 comparison of the world’s leading financial hubs — GIFT City, Dubai, and Singapore. Explore tax advantages, regulatory certainty, infrastructure economics, talent dynamics, and sectoral specialization to identify the optimal jurisdiction for global capital and institutional growth.
Budget 2026–27 does not announce a direct GIFT City package, yet several financial, FEMA, and tax reforms quietly strengthen the IFSC ecosystem. An expert perspective on how structural policy signals may shape GIFT City’s next growth phase.
Section 80LA offers powerful tax deductions for IFSC units—but only when income, licensing, and forex conditions align. A practitioner’s breakdown of where it works and where it fails.
GIFT City is often assumed to be tax-free, but that assumption is costly. This guide explains how tax treatment differs across GIFT DTA, GIFT SEZ and GIFT IFSC structures, where exemptions genuinely apply, and why many promoters misjudge eligibility at the structuring stage.
Most confusion around GIFT City comes from treating it as one jurisdiction. This expert guide breaks down GIFT DTA, SEZ and IFSC, business eligibility, compliance burdens, and why tax benefits depend on legal entitlement—not location.
A practitioner-led explanation of how GIFT City enables foreign direct investment into India through IFSC structures, FEMA flexibility, downstream investments, pricing efficiency, and cleaner exit pathways for global investors.
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.
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.
GIFT City listings are governed by a unified, IFSCA-led regulatory architecture that departs sharply from India’s SEBI-driven capital markets. This article explains how statutory authority, IFSCA listing regulations, and IFSC exchange rules interact in practice—and why understanding this structure is critical for drafting compliant offer documents and navigating regulatory review in GIFT City.
