Aircraft and Ship Leasing from GIFT IFSC: Complete Legal Framework, Regulatory Process, and Compliance Requirements Under IFSCA, FEMA, and the Income Tax Act, 2025

Setting up an aircraft or ship leasing entity in GIFT IFSC requires completing a mandatory sequential process under IFSCA regulations, the SEZ Act, FEMA, and the Income Tax Act 2025. This article covers the complete legal framework, step-by-step setup process, owned fund requirements, sector-specific clearances, and tax structuring under Section 147 — written by a Company Secretary with direct, on-ground experience in GIFT City.

India’s New Global Listing Route: How Companies Can List at GIFT IFSC Without an IPO | The GIFT IFSC Direct Listing Route Explained

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.

Why the 2025 IFSCA Fund Management Regulations Mark GIFT IFSC’s Institutional Coming of Age

The 2025 IFSCA Fund Management Regulations fundamentally reorient GIFT IFSC’s regulatory philosophy — from entry facilitation toward governance-led institution building. For fund managers, family offices, and global allocators, the implications go well beyond compliance. This is GIFT IFSC’s institutional coming-of-age moment.

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.