The Securities and Exchange Board of India (SEBI), vide circular dated 06 February 2026, has introduced a new reporting requirement, mandating Alternative Investment Funds (AIFs)…

The Reserve Bank of India (RBI) has issued the Foreign Exchange Management (Borrowing and Lending) (First Amendment) Regulations2026, dated February 09, 2026, revising the External…

Communication between auditors and those charged with governance (TCWG) is a critical element of audit quality, particularly in areas such as audit planning, risk assessment,…

The Reserve Bank of India (RBI) has recently issued the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, following a comprehensive…

Against the backdrop of the implementation of the New Labour Codes, the revised definition of 'wages' under the four Labour Codes, including the Code on…

At its meeting on 17 December 2025, the SEBI Board (the decision-making body within SEBI) approved the new SEBI (Mutual Funds) Regulations, 2026, replacing the…

The Ministry of Corporate Affairs (MCA) has continued its focus on ease of doing business by further expanding the eligibility criteria for classification as a…

On 21 November 2025, The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and The Occupational Safety, Health…

Fair value has a central measurement basis in financial reporting, yet it is inherently subjective, often involving multiple assumptions and significant judgment. It provides users…