Company Secretary
India’s GIFT IFSC framework now enables eligible Indian public companies to list their shares on recognised international exchanges without undertaking a traditional IPO or raising fresh capital. This article explains the legal structure behind direct listings under Section 23(3) of the Companies Act, the LEAP Rules 2024, and the IFSCA Listing Regulations.
A senior advisor’s guide to fund-raising through GIFT IFSC — AIFs, direct listing, ECBs, bonds, and FIFs under the IFSCA 2025 framework. Strategic, not theoretical.
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.
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.
GIFT IFSC is no longer just a tax alternative to Singapore or Dubai. This article explains when Indian promoters should choose IFSC over overseas subsidiaries, analysing regulatory philosophy, FEMA treatment, capital mobility, governance control, and investor perception—so founders make jurisdiction decisions aligned with long-term regulatory and business strategy.
An in-depth opinion piece explaining why IFSC entities are treated as non-residents under FEMA, why foreign investment is not FDI, and why Indian investment is classified as ODI—grounded in statutory analysis and regulatory intent.
A narrative comparison of IFSC Units and domestic Indian companies, explaining the regulatory, FEMA, tax and operational differences that matter for globalising businesses.
Repatriating profits from India involves more than tax planning — it requires precise compliance under FEMA, RBI, and the Income Tax Act. This guide explains how foreign investors can legally transfer profits through dividends, buybacks, or royalties while avoiding regulatory and tax scrutiny.
Foreign investment in India involves more than just capital inflow. It brings complex tax and regulatory implications under FEMA, the Income Tax Act, and DTAAs. This guide explains how FDI is structured, taxed, and repatriated — and how investors can stay fully compliant and tax-efficient.
