Section 80LA Benefits Explained for IFSC Companies
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.
Tag: GIFT City
Complete Guide to Tax Exemptions for GIFT City Entities
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.
GIFT City Explained Properly: Understanding GIFT DTA, GIFT SEZ and GIFT IFSC Through the Lens of Regulation, Compliance and Real Tax Outcomes
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.
How GIFT City Enables Foreign Direct Investment (FDI) in India
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.
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.
Regulatory Architecture Governing Listings in GIFT City: How the IFSCA Framework Is Structured
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.
Eligibility Criteria for Listing Securities in GIFT City (IFSC): A Practitioner’s Perspective
A detailed practitioner’s guide to eligibility criteria for listing securities in GIFT City (IFSC), explaining issuer eligibility, governance expectations, FEMA alignment, and how IFSCA actually evaluates listings during document review.
What Is a DRHP for GIFT City Listings and How Is It Different from an Indian IPO DRHP?
Most first-time GIFT City DRHPs fail for the same reason—they are drafted like Indian IPO documents. This article explains, from live IFSC drafting experience, what a DRHP for GIFT City actually is, how regulators read it, how investors interpret risk and structure, and why disclosure judgment matters more than volume in IFSC listings.
FEMA Treatment of Investments in IFSC Entities
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.