India: Corporate and Company Law

While recent judicial precedents have significantly expanded the scope of shareholder inspection and access rights (particularly in the context of activist shareholders, and oppression and mismanagement actions), the legislative framework for shareholder inspection rights under Indian Company Law remains largely ineffective and inadequate.

The Securities and Exchange Board of India ("SEBI") has issued two circulars dated 16.01.2026, namely, circular on the Single Window Automatic and Generalised Access for Trusted Foreign Investors ("SWAGAT-FI")...

The Insolvency and Bankruptcy Code, 2016 ("Code") has always aimed to balance the interests of creditors and debtors while ensuring time-bound resolution of distressed assets.

Well-functioning audit committees approach whistleblower complaints not as compliance artifacts but governance signals. They deliberately expect complaints to surface uncomfortable truths, not be statistically managed.

The Insolvency and Bankruptcy Code, 2016 ("IBC") which came into force on December 1, 2016, marked a decisive shift in India's approach to insolvency and its resolution.

Welcome to the January edition of the Corporate Legal Developments Newsletter. This issue provides a consolidated overview of key regulatory updates notified by the Ministry of Corporate Affairs...

Allegations of corporate fraud often carry a rhetorical force that far exceeds the evidence on which they rest. In recent years, Indian company law has witnessed...

India's Union Budget 2026-27, presented by Finance Minister Smt. Nirmala Sitharaman on February 1, 2026, represents a transformative fiscal commitment to Environmental, Social, and Governance (ESG) frameworks, with substantial investments directed toward climate resilience, sustainable infrastructure, and inclusive growth.

Traditionally, the buy‑back of shares has been perceived as a mechanism for distributing surplus cash to shareholders, often viewed as an alternative to dividend distribution.