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General Legal


Occupational Safety Health Code 2020: Working Hours and Night Shift Protections
The Occupational Safety, Health and Working Conditions Code, 2020, now fully operational as part of India's four unified Labour Codes, reduces maximum daily working hours from 9 to 8 hours and establishes new protections for workers in night shifts, including mandatory transportation and enhanced workplace facilities. These provisions reshape employer obligations in every Indian workplace from January 2026. Reduction of Daily Working Hours to 8 Hours The Code reduces the max

Kaustav Chowdhury
3 min read


Telangana Advocates Protection Bill 2026: Legal Safeguards for Lawyers
The Telangana Legislative Assembly passed the Telangana Advocates Protection Bill, 2026, aimed at protecting lawyers from rising instances of violence, intimidation, and false cases. The Bill criminalizes assault on advocates, provides enhanced penalty provisions, and establishes a grievance mechanism for reporting threats and misconduct against legal professionals. Provisions Criminalizing Violence Against Lawyers The Bill creates specific criminal offences targeting violen

Kaustav Chowdhury
3 min read


Corporate Laws Amendment Bill 2026: Small Company Definition and Threshold Changes
The Corporate Laws Amendment Bill, 2026, referred to a Joint Parliamentary Committee in March 2026, significantly raises the thresholds defining small companies under the Companies Act, 2013. The paid-up share capital limit increases from Rs 50 lakh to Rs 20 crore, and turnover limit rises from Rs 2 crore to Rs 200 crore. These changes reduce regulatory burden on a broad category of companies and reshape corporate governance obligations. New Small Company Thresholds and Impa

Kaustav Chowdhury
3 min read


Transfer Pricing Safe Harbor 2026: Updated Thresholds and Relief
Transfer pricing is one of the most complex and contentious areas of Indian tax law, governing transactions between related parties in different tax jurisdictions. The Income Tax Act 1961 and the Income Tax Rules 1962 require that such transactions be conducted at arm's length prices, with elaborate documentation and reporting obligations. The Central Board of Direct Taxes periodically revises the safe harbour rules that allow eligible taxpayers to avoid the expense and uncer

Kaustav Chowdhury
2 min read


Prevention of Corruption Act 1988: Key Provisions and What the 2018 Amendment Changed
The Prevention of Corruption Act 1988 is India's primary statute addressing public sector corruption. The 2018 amendment brought a landmark change: it made the bribe-giver criminally liable, not just the public servant accepting the bribe. This shift fundamentally altered the anti-corruption landscape and has major implications for businesses and individuals dealing with government. The 2018 Amendment: Criminalizing the Bribe-Giver Before 2018, Section 7 of the Prevention of

Kaustav Chowdhury
3 min read


Transgender Persons Amendment Bill 2026: Key Changes in Indian Law
The Transgender Persons (Protection of Rights) Amendment Bill 2026 was introduced in the Lok Sabha in March 2026, proposing several changes to the Transgender Persons (Protection of Rights) Act 2019. The original Act was the subject of sustained criticism from transgender rights organisations and legal scholars, who argued that its definition, certificate-based recognition process, and some provisions fell short of the constitutional standards affirmed by the Supreme Court in

Kaustav Chowdhury
2 min read


Aligning the Disabilities Rights Act with the Bharatiya Nyaya Sanhita: Key Legal Changes
The enactment of the Bharatiya Nyaya Sanhita 2023 to replace the Indian Penal Code 1860 raised important questions about the continued applicability of special penal provisions in the Rights of Persons with Disabilities Act 2016, and whether the new criminal code adequately protects persons with disabilities from offences that specifically target them. The two statutes operate in overlapping spaces, and understanding how they interact is essential for prosecutors, defence law

Kaustav Chowdhury
2 min read


Transgender Persons Protection Amendment Bill 2026: What the Changes Mean
The Transgender Persons (Protection of Rights) Amendment Bill 2026 was tabled in Parliament in March 2026, proposing targeted revisions to the Transgender Persons (Protection of Rights) Act 2019. The original Act drew criticism for a gap between its stated intent and practical effect: the screening committee for gender recognition certificates, the definition of transgender persons, and the absence of reservation provisions were all identified as areas where the law fell shor

Kaustav Chowdhury
2 min read


New Drugs and Clinical Trials Amendment Rules 2026: Faster Approvals for Pharma
The Ministry of Health and Family Welfare has notified the New Drugs and Clinical Trials (Amendment) Rules, 2026, introducing significant changes to the regulatory framework governing drug approvals, clinical trials, and non-commercial manufacture in India. The amendment, which became effective on March 7, 2026, refines the New Drugs and Clinical Trials Rules, 2019 by introducing prior-intimation pathways for lower-risk activities and halving the regulatory review timeline fr

Kaustav Chowdhury
3 min read


CDSCO Cracks Down on Unlicensed IVF and ART Medical Devices in India
The Central Drugs Standard Control Organization has issued a directive to all State Drug Controllers requiring strict enforcement of licensing requirements for medical devices used in In Vitro Fertilisation and Assisted Reproductive Technology procedures. The directive targets the widespread sale and distribution of IVF-related devices, including intrauterine insemination kits and centrifuges for sperm washing, by firms that have not obtained the requisite licence under the M

Kaustav Chowdhury
3 min read


STT Hike on Futures and Options: New Rates Effective April 1, 2026
The Union Budget 2026 introduced a significant increase in Securities Transaction Tax rates on futures and options contracts, effective from April 1, 2026. STT on the sale of futures contracts has been raised from 0.02 percent to 0.05 percent, a 150 percent increase. On the sale of options, the rate on premium has been raised from 0.10 percent to 0.15 percent, while the rate on exercise of options has moved from 0.125 percent to 0.15 percent. These increases apply to all deri

Kaustav Chowdhury
3 min read


DGFT Removes Rs 10 Lakh Cap on Courier Exports: What It Means for MSMEs
The Directorate General of Foreign Trade has removed the Rs 10 lakh per-consignment value cap on exports made through courier services and foreign post offices. Notification No. 67/2025-26, dated March 27, 2026, amends Paragraph 9.05 of the Foreign Trade Policy (FTP) 2023 and takes effect from April 1, 2026. The change eliminates a structural bottleneck that forced exporters shipping higher-value goods through courier to switch to traditional cargo channels, a process that in

Kaustav Chowdhury
3 min read


Bharatiya Sakshya Adhiniyam 2023: How Electronic Evidence Rules Have Changed in India
The Bharatiya Sakshya Adhiniyam 2023 (BSA), which replaced the Indian Evidence Act 1872 with effect from 1 July 2024, represents the most significant overhaul of India's evidence law in over 150 years. Among its most consequential changes are the provisions governing electronic evidence. In an era where digital records form the backbone of commercial transactions, communications, and dispute resolution, the BSA's revised framework for electronic evidence has far-reaching impl

Kaustav Chowdhury
4 min read


NFRA Enforcement Powers Under Corporate Laws Amendment Bill 2026: India's Audit Regulator Transforms
The Corporate Laws (Amendment) Bill, 2026, introduced in the Lok Sabha on 23 March 2026, proposes sweeping changes to the National Financial Reporting Authority (NFRA), transforming it from a relatively low-profile oversight body into a full-fledged enforcement regulator modelled on the Securities and Exchange Board of India (SEBI). If enacted, the amendments will give NFRA independent corporate personality, its own fund, rule-making powers, tiered enforcement mechanisms, and

Kaustav Chowdhury
4 min read


India Semiconductor Mission: Legal Framework for PLI and Electronics Manufacturing
India's semiconductor ambition has matured from policy aspiration to concrete legal framework. The India Semiconductor Mission (ISM), established as an independent statutory body, drives a comprehensive strategy to build indigenous semiconductor design, manufacturing, and packaging capabilities. The Production Linked Incentive (PLI) Scheme, Design Linked Incentive (DLI) Scheme, and Semiconductor Fab Support Scheme form the legal and fiscal backbone of this initiative. In Marc

Kaustav Chowdhury
4 min read
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