Juris Eagle advises and litigates on Indian law: corporate and commercial advisory for businesses, disputes before the courts and tribunals, and criminal, family, property and succession matters for individuals, families and non-resident Indians.https://juriseagle.comen-inMon, 09 Nov 2026 12:40:44 GMThttps://juriseagle.com/disclaimerhttps://juriseagle.com/insights/a-carriers-liability-for-goods-lost-on-the-road-and-the-consignment-notehttps://juriseagle.com/insights/a-carriers-liability-for-goods-lost-on-the-road-and-the-consignment-noteA common carrier of goods by road in India is responsible under the Carriage by Road Act, 2007 for loss or damage in transit unless a cause listed in section 17 applies, but section 10(1) limits the liability to an amount fixed by rule, which rule 12(1) of the Carriage by Road Rules, 2011 makes, for total loss, ten times the freight, never above the value declared in the goods forwarding note. The limit falls away only if the consignor undertook to pay a higher risk rate under section 11. No suit lies without written notice within 180 days of booking (section 16), and suit lies within three years under Article 10 or 11 of the Schedule to the Limitation Act, 1963, from the loss or from when the goods ought to have been delivered. The Act repealed the Carriers Act, 1865, and an export under one multimodal transport contract, by two or more modes, can bring in the Multimodal Transportation of Goods Act, 1993.Sat, 07 Nov 2026 00:00:00 GMTAdv. Adithya Karthik KContracts and procurementcivil-disputescontracts-and-procurementhttps://juriseagle.com/insights/after-a-sebi-show-cause-notice-adjudication-settlement-and-the-appealhttps://juriseagle.com/insights/after-a-sebi-show-cause-notice-adjudication-settlement-and-the-appealA show-cause notice from the Securities and Exchange Board of India (SEBI) can end in an adjudication order under section 15-I of the Securities and Exchange Board of India Act, 1992 (SEBI Act) or in a settlement. The notice allows at least fourteen days for a reply under the 1995 inquiry rules, and the penalty is then fixed within sections 15A to 15HB, having regard to section 15J. An application to settle is considered only if made within sixty days of service of the notice (regulation 4 of the Settlement Proceedings Regulations, 2018), with the amount worked out under Schedule II. An order is appealed to the Securities Appellate Tribunal (SAT) within forty-five days under section 15T, and a SAT order to the Supreme Court within sixty days under section 15Z.Sat, 07 Nov 2026 00:00:00 GMTAdv. Adithya Karthik KCapital marketscapital-marketscivil-disputeshttps://juriseagle.com/insights/buying-an-antiquity-in-india-registration-export-and-titlehttps://juriseagle.com/insights/buying-an-antiquity-in-india-registration-export-and-titleOn our reading of section 2(1)(a) of the Antiquities and Art Treasures Act, 1972 (the Act), a work of art or craftsmanship becomes an antiquity once it has been in existence for not less than one hundred years, and a manuscript or record of scientific, historical, literary or aesthetic value becomes one at seventy-five years. Section 3 bars its export by anyone other than the Central Government or an authority it authorises. A business of selling it needs a licence under section 5, an object in a category the Central Government notifies under section 14 must be registered within fifteen days of coming into a person's ownership, control or possession, and section 19 lets the Central Government acquire it compulsorily for a public place. An export or attempted export in breach of section 3 carries imprisonment of six months to three years and a fine under section 25(1), and a breach of the licensing or registration sections carries up to six months, a fine or both, and makes the object liable to confiscation.Sat, 07 Nov 2026 00:00:00 GMTAdv. Adithya Karthik KTradecivil-disputestransaction-advisoryhttps://juriseagle.com/insights/change-in-law-claim-under-a-power-purchase-agreementhttps://juriseagle.com/insights/change-in-law-claim-under-a-power-purchase-agreementA generator that sells power under a power purchase agreement (PPA) and bears a higher cost after a change in law claims compensation under the agreement and, since 22 October 2021, under the Electricity (Timely Recovery of Costs due to Change in Law) Rules, 2021 (the Rules), which restore it to its earlier position. It gives three weeks' notice and files its documents with the Appropriate Commission, which has sixty days to verify and adjust the tariff. The Central Electricity Regulatory Commission (CERC) hears the claim of a generator owned by the Central Government, or with a composite scheme in more than one State, under section 79 of the Electricity Act, 2003, and a State Commission any other claim under section 86; appeal lies to the Appellate Tribunal for Electricity (APTEL) within forty-five days and then to the Supreme Court within sixty days.Sat, 07 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PProjectsprojects-and-landcontracts-and-procurementhttps://juriseagle.com/insights/drug-licences-and-trial-data-when-a-pharma-company-enters-insolvencyhttps://juriseagle.com/insights/drug-licences-and-trial-data-when-a-pharma-company-enters-insolvencyWhen a pharmaceutical or biotechnology company enters the corporate insolvency resolution process (CIRP) under the Insolvency and Bankruptcy Code, 2016 (the Code), its drug manufacturing licence and clinical trial permission are not suspended or terminated on the ground of insolvency while current dues are paid, under the Explanation to section 14(1) inserted in 2020. Neither the Drugs Rules, 1945 nor the New Drugs and Clinical Trials Rules, 2019 (NDCT Rules) transfers either grant, and their record retention periods keep running through the process. Section 31(5), in force since 26 May 2026, protects a licence tied to an approved resolution plan. Patents are intangible assets that belong in the information memorandum and the valuation under the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 (CIRP Regulations), while trial data has no named place in either.Sat, 07 Nov 2026 00:00:00 GMTAdv. Adithya Karthik KBanking, Insolvency & DRTinsolvencycivil-disputeshttps://juriseagle.com/insights/how-a-drug-ceiling-price-is-fixed-and-an-overcharging-demand-is-computedhttps://juriseagle.com/insights/how-a-drug-ceiling-price-is-fixed-and-an-overcharging-demand-is-computedA ceiling price for a scheduled formulation under the Drugs (Prices Control) Order, 2013 (DPCO), made under section 3 of the Essential Commodities Act, 1955, is the simple average of the prices to retailer of every brand and generic version with a market share of at least one per cent of total market turnover, plus a retailer margin of 16 per cent, revised each 1 April by the annual wholesale price index (WPI), which for the revision from 1 April 2026 was 0.64956 per cent, the index for 2025 over 2024. A manufacturer that sells above it is liable to deposit the overcharged amount with interest. A price order can go to the Central Government for review within thirty days, a demand has no appeal under the Order and may be brought before a High Court under Article 226 of the Constitution, and contravention is an offence under section 7 of the Act.Sat, 07 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PHealthcareboardroom-and-corporatecontracts-and-procurementhttps://juriseagle.com/insights/invoking-a-bank-guarantee-and-the-narrow-ground-for-stopping-paymenthttps://juriseagle.com/insights/invoking-a-bank-guarantee-and-the-narrow-ground-for-stopping-paymentAn unconditional bank guarantee is a contract between the issuing bank and the beneficiary, separate from the contract it secures, so a demand that follows its terms obliges the bank to pay without weighing the dispute behind it. A court restrains payment only for a clear case of fraud, irretrievable injustice or special equities, as the Supreme Court restated in Standard Chartered Bank v. Heavy Engineering Corporation Ltd. (Civil Appeal No. 9288 of 2019, 18 December 2019). The restraint is sought under Order XXXIX rules 1 and 2 of the Code of Civil Procedure, 1908 or section 9 of the Arbitration and Conciliation Act, 1996. A suit for compensation for breach falls on its words under Article 55 of the Limitation Act, 1963, which allows three years, and a paper guarantee executed in Karnataka bears stamp duty of INR 300.Sat, 07 Nov 2026 00:00:00 GMTAdv. Ravi KumarBanking, SARFAESI & DRTbanking-sarfaesi-drtcivil-disputeshttps://juriseagle.com/insights/school-and-college-fee-regulation-in-karnataka-what-a-committee-may-fixhttps://juriseagle.com/insights/school-and-college-fee-regulation-in-karnataka-what-a-committee-may-fixA recognised private unaided school in Karnataka may levy only the fees prescribed under section 48 of the Karnataka Education Act, 1983, and a school that charges more faces a penalty of up to INR 10 lakh and an order to refund the excess under section 124A, imposed by the District Education Regulatory Authority after giving it an opportunity of being heard. For a private unaided professional college, the Karnataka Professional Educational Institutions (Regulation of Admission and Determination of Fee) Act, 2006 gives the work to a Fee Regulatory Committee, headed by a retired Judge of the High Court of Karnataka, whose fee binds for three years. The Karnataka Educational Institutions (Prohibition of Capitation Fee) Act, 1984 treats any amount above the fee prescribed under its section 5 as capitation fee in medical and engineering institutions and any others the Government notifies, and section 12(2) of the Right of Children to Free and Compulsory Education Act, 2009 reimburses a school for its free seats only up to the lesser of the State's per-child expenditure and the fee actually charged.Sat, 07 Nov 2026 00:00:00 GMTAdv. Ravi KumarEducationeducation-matterscivil-disputeshttps://juriseagle.com/insights/the-licences-a-bengaluru-hotel-holds-and-which-one-stops-it-firsthttps://juriseagle.com/insights/the-licences-a-bengaluru-hotel-holds-and-which-one-stops-it-firstA Bengaluru hotel with a restaurant and a bar answers to six regimes: food safety, excise, the city corporation's trade licence, the police licence for a place of public entertainment, fire law and music copyright. Of the six, only the food safety regime says in terms what a lapse does: if no renewal application is made before the expiry date, the Licensing and Registration Regulations, 2011 under the Food Safety and Standards Act, 2006 (as notified in 2011) require, on their words, the operator to stop all business activity at the premises, without any order of suspension. The Karnataka Fire Force Act, 1964 carries no operating licence at all.Sat, 07 Nov 2026 00:00:00 GMTAdv. Adithya Karthik KRestaurants, bars and pubsrestaurant-and-pub-licensinghttps://juriseagle.com/insights/transferring-a-mining-lease-after-the-mmdr-amendments-what-passes-and-what-it-costshttps://juriseagle.com/insights/transferring-a-mining-lease-after-the-mmdr-amendments-what-passes-and-what-it-costsA mining lease in India goes to a person selected under section 10(4) of the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR Act): by auction under section 10B for a notified mineral such as iron ore, or by the routes in sections 10BA, 11, 11A, 11B and 11D, a reservation under section 17A or the Coal Mines (Special Provisions) Act, 2015. It runs for fifty years under section 8A and passes to a buyer under section 12A with the previous approval of the State Government, taken to have no objection if it conveys no decision in ninety days, and with no transfer charge since 28 March 2021. The payments continue: royalty or dead rent, whichever is greater, ten per cent of royalty to the District Mineral Foundation (DMF) for a lease granted on or after 12 January 2015, three per cent to the National Mineral Exploration and Development Trust (NMEDT) since 1 September 2025, and the auction premium. The lease lapses under section 4A(4) after two years without production and dispatch, and a refusal goes in revision to the Central Government under section 30 of the Act and rules 35 and 36 of the Minerals (Other than Atomic and Hydro Carbons Energy Minerals) Concession Rules, 2016.Sat, 07 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PProjectsprojects-and-landcontracts-and-procurementhttps://juriseagle.com/insights/what-an-allottee-can-do-when-a-developer-does-not-deliver-rera-ibc-and-consumer-routeshttps://juriseagle.com/insights/what-an-allottee-can-do-when-a-developer-does-not-deliver-rera-ibc-and-consumer-routesAn allottee whose developer has not delivered a flat can ask, under section 18 of the Real Estate (Regulation and Development) Act, 2016 (RERA Act), either for the money back with interest or, staying in the project, for interest for every month of delay, at the rate in rule 16 of the Karnataka Real Estate (Regulation and Development) Rules, 2017, which is the State Bank of India highest marginal cost of lending rate plus two per cent. Compensation goes to an adjudicating officer under section 71, and an appeal lies to the Real Estate Appellate Tribunal within sixty days, where a promoter must first deposit the amount payable to the allottee, or at least 30 per cent of any penalty, or both, under the proviso to section 43(5). Money raised from an allottee is financial debt under section 5(8)(f) of the Insolvency and Bankruptcy Code, 2016 (IBC), so the allottee is a financial creditor under section 5(7), but a joint insolvency application needs 100 allottees of the project or 10 per cent of them, whichever is less. An allottee who bought the flat other than for a commercial purpose is a consumer under the Consumer Protection Act, 2019, and until an insolvency moratorium intervenes that route stays open alongside, before the District Commission up to INR 50 lakh paid, the State Commission up to INR 2 crore and the National Commission above that.Sat, 07 Nov 2026 00:00:00 GMTAdv. Adithya Karthik KReal estate and RERArera-and-real-estateinsolvencyhttps://juriseagle.com/insights/what-an-assignment-of-copyright-carries-and-what-it-leaves-behindhttps://juriseagle.com/insights/what-an-assignment-of-copyright-carries-and-what-it-leaves-behindAn assignment of copyright under sections 18 and 19 of the Copyright Act, 1957 passes only what the written instrument identifies: the work, the rights, the term and the territory. Where it is silent, section 19 supplies five years and India, and a right the assignee does not exercise within one year lapses unless the instrument says otherwise. Two things stay with the author whatever the instrument says: an equal share of royalties for most uses of a literary or musical work in a cinematograph film, and for any use of one in a sound recording outside a film, which the 2012 provisos make non-waivable, and the moral rights in section 57. Disputes go to the Commercial Court under section 19A, a forum that the Tribunals Reforms Act, 2021 put in place of the Appellate Board.Sat, 07 Nov 2026 00:00:00 GMTDr. Vijay MishraTechnology and dataip-and-licensinghttps://juriseagle.com/insights/anticipatory-bail-matrimonial-cruelty-complaint-section-85https://juriseagle.com/insights/anticipatory-bail-matrimonial-cruelty-complaint-section-85A complaint of cruelty against a husband and his relatives under section 85 of the Bharatiya Nyaya Sanhita, 2023 (the offence that section 498A of the Indian Penal Code, 1860 used to define) is cognizable on the information of the woman or her relatives, is non-bailable, and carries up to three years' imprisonment. The accused can therefore apply for anticipatory bail under section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (section 438 of the Code of Criminal Procedure, 1973) to the Court of Session or the High Court, while arrest is separately limited by the notice of appearance under section 35 of the same Sanhita (section 41A of the Code). The bail conditions, mediation, quashing under section 528 after a settlement, and the position of relatives living abroad turn on the statutory text and on decisions of the Supreme Court of India.Tue, 03 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PCriminal & Sensitive Litigationcriminal-defencematrimonial-and-familyhttps://juriseagle.com/insights/custody-of-a-child-when-one-parent-lives-abroadhttps://juriseagle.com/insights/custody-of-a-child-when-one-parent-lives-abroadAn Indian court decides the custody of a child on the child's welfare, and a petition about the guardianship of the child's person goes to the court of the place where the child ordinarily resides under section 9 of the Guardians and Wards Act, 1890, which in Bengaluru means the Family Court. India is not a Contracting Party to the Hague Convention on the Civil Aspects of International Child Abduction, 1980, so the remedies for a parent abroad are the Indian statutes and, where a child has been brought to India, a writ of habeas corpus before the High Court. A foreign custody order is only one factor the Indian court weighs, as the Supreme Court said in Nithya Anand Raghavan v. State (National Capital Territory of Delhi) (2017).Tue, 03 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PMatrimonial & Child Custodyguardianship-and-custodymatrimonial-and-familyhttps://juriseagle.com/insights/divorce-by-mutual-consent-section-13b-and-the-six-month-waithttps://juriseagle.com/insights/divorce-by-mutual-consent-section-13b-and-the-six-month-waitA Hindu marriage can be dissolved on a joint petition under section 13B of the Hindu Marriage Act, 1955 when the spouses have lived separately for one year or more, cannot live together and have agreed that the marriage should end, and the decree follows a second motion made not earlier than six months and not later than eighteen months after the petition is presented. The six months is not a fixed bar: in Amardeep Singh v. Harveen Kaur ((2017) 8 SCC 746) the Supreme Court of India held that a court may waive it on stated conditions, and a Constitution Bench held on 1 May 2023 in Shilpa Sailesh v. Varun Sreenivasan that the Supreme Court may, under Article 142 of the Constitution of India, grant a decree by consent without a second motion. Section 28 of the Special Marriage Act, 1954 follows the same scheme.Tue, 03 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PMatrimonial & Child Custodymatrimonial-and-familyhttps://juriseagle.com/insights/epc-contract-delay-and-variation-claimshttps://juriseagle.com/insights/epc-contract-delay-and-variation-claimsAn engineering, procurement and construction (EPC) contract in India carries its delay and variation claims through the Indian Contract Act, 1872: section 55 decides whether late completion lets the owner end the contract or only claim compensation, and section 74 caps liquidated damages at the sum named, which on the Supreme Court's reading in Kailash Nath Associates v. Delhi Development Authority (9 January 2015) is payable in full only as a genuine pre-estimate of loss. Section 34 of the Arbitration and Conciliation Act, 1996 gives three months, and at most thirty days more, to challenge an award, and section 20A of the Specific Relief Act, 1963 bars a court from granting an injunction that would delay a listed infrastructure project.Tue, 03 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PContracts and procurementcontracts-and-procurementprojects-and-landhttps://juriseagle.com/insights/maintenance-under-section-144-bnsshttps://juriseagle.com/insights/maintenance-under-section-144-bnssSection 144 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), in force from 1 July 2024 in place of section 125 of the Code of Criminal Procedure, 1973 (CrPC), lets a Magistrate of the first class order a monthly allowance for a wife, child or parent unable to maintain themselves, at a rate the text leaves to the Magistrate, with interim maintenance to be decided, as far as possible, within 60 days of service of notice. It runs beside maintenance under other laws, with adjustment between them, and since Rajnesh v. Neha (4 November 2020) both sides file an affidavit of assets and liabilities.Tue, 03 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PMatrimonial & Child Custodymatrimonial-and-familyhttps://juriseagle.com/insights/reselling-foreign-software-and-saas-in-indiahttps://juriseagle.com/insights/reselling-foreign-software-and-saas-in-indiaIn Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax, decided on 2 March 2021, the Supreme Court held that a payment by an Indian distributor or end user to a foreign supplier for the resale or use of software under a distribution agreement or an end-user licence agreement is not royalty and gives rise to no income taxable in India, so no duty to deduct tax arose under section 195 of the Income-tax Act, 1961. The successor withholding rule for payments to non-residents is section 393(2) of the Income-tax Act, 2025. The ruling does not decide goods and services tax (GST) on imported software or software as a service (SaaS), and it does not touch the limits that section 3(4) of the Competition Act, 2002 places on exclusive distribution.Tue, 03 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PTechnology and datacontracts-and-procurementip-and-licensingtaxation-and-fiscalhttps://juriseagle.com/insights/right-to-reside-in-the-shared-household-domestic-violence-acthttps://juriseagle.com/insights/right-to-reside-in-the-shared-household-domestic-violence-actSection 17 of the Protection of Women from Domestic Violence Act, 2005 gives every woman in a domestic relationship a right to reside in the shared household, whether or not she holds any title in it, and section 19 lets a Magistrate pass a residence order once satisfied that domestic violence has taken place. Section 2(s) can reach a house owned by the husband's relatives or his joint family in which she has lived in a domestic relationship, an application under section 12 is to be disposed of, as an endeavour, within sixty days of its first hearing, and an appeal lies to the Court of Session within thirty days.Tue, 03 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PMatrimonial & Child Custodymatrimonial-and-familyhttps://juriseagle.com/insights/telemedicine-product-india-four-regimeshttps://juriseagle.com/insights/telemedicine-product-india-four-regimesA telemedicine product in India answers to three regimes that do not share a regulator. The Telemedicine Practice Guidelines of 25 March 2020, Appendix 5 to the Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002, let only a registered medical practitioner counsel or prescribe, and bar a platform built on artificial intelligence from doing either. The National Medical Commission (NMC) put its own 2023 conduct regulations in abeyance and adopted those 2002 Regulations by a notification of 23 August 2023. Software that diagnoses, monitors or treats is a medical device under the Medical Devices Rules, 2017 (MDR) and falls into Class A, B, C or D by its intended use. Patient data comes under the Digital Personal Data Protection Act, 2023 (DPDP Act), whose main duties begin on 13 May 2027.Tue, 03 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PTechnology and datatechnology-data-and-producthttps://juriseagle.com/insights/vehicle-telematics-location-data-dpdp-dutieshttps://juriseagle.com/insights/vehicle-telematics-location-data-dpdp-dutiesFrom 13 May 2027, the location and driving records that a vehicle telematics device produces are personal data under the Digital Personal Data Protection Act, 2023 (DPDP Act) whenever the vehicle can be tied to the person driving it. The fleet operator that decides why the data is collected is the data fiduciary, and the telematics provider that holds it for the fleet is a data processor, until the provider uses it for its own ends. Consent and notice (sections 5 and 6), the employment ground in section 7(i), erasure (section 8(7)) and breach notice within 72 hours (rule 7 of the DPDP Rules, 2025) then apply to each trip record.Tue, 03 Nov 2026 00:00:00 GMTAdv. Harsha Swaroop PTechnology and datatechnology-data-and-producthttps://juriseagle.com/insights/dishonoured-cheque-company-section-138-timelinehttps://juriseagle.com/insights/dishonoured-cheque-company-section-138-timelineA company that is paid by cheque and finds it returned unpaid has a criminal complaint under section 138 of the Negotiable Instruments Act, 1881 only if four steps are taken in order: presentation of the cheque within its validity, a written demand within 30 days of the bank's return information, a 15 day wait for payment, and a complaint within one month after that wait ends. Where the cheque goes in through the payee's account, the complaint is tried where the payee's bank branch maintaining that account is, the drawer company and its directors in charge answer under section 141, the court may order interim compensation of up to 20 per cent of the cheque under section 143A, and in the drawer's appeal against conviction the appellate court may order a deposit of at least 20 per cent of the fine or compensation under section 148.Mon, 02 Nov 2026 00:00:00 GMTAdv. Adithya Karthik KCriminal & Sensitive Litigationmoney-recoverycivil-disputeshttps://juriseagle.com/insights/financial-creditor-section-7-application-nclthttps://juriseagle.com/insights/financial-creditor-section-7-application-ncltA financial creditor starts corporate insolvency against a company by an application under section 7 of the Insolvency and Bankruptcy Code, 2016 before the National Company Law Tribunal, resting on a default of at least INR 1 crore and, for allottees of a real estate project or creditors in a class under section 21(6A)(a) or (b), on a joint application by the lesser of 100 creditors or 10 per cent of the class. Since 26 May 2026 section 7(5) says the Tribunal shall pass its order within 14 days and must admit the application where a default, a complete application and a proposed resolution professional free of disciplinary proceedings are shown, with no other ground of rejection, and on admission the moratorium under section 14 and the interim resolution professional take effect.Mon, 02 Nov 2026 00:00:00 GMTAdv. Adithya Karthik KBanking, Insolvency & DRTinsolvencycivil-disputeshttps://juriseagle.com/insights/gst-appeals-pre-deposit-and-the-tribunalhttps://juriseagle.com/insights/gst-appeals-pre-deposit-and-the-tribunalA goods and services tax (GST) demand under the Central Goods and Services Tax Act, 2017 (CGST Act) is appealed first to the Appellate Authority under section 107 within three months, which one further month can extend, on payment of the admitted amount and 10 per cent of the remaining tax in dispute, capped at INR 20 crore of central tax. The second appeal lies to the Goods and Services Tax Appellate Tribunal (GSTAT) under section 112 within three months, which three further months can extend, on a further 10 per cent with a further cap of INR 20 crore of central tax. The State tax in an intra-State demand is appealed under the corresponding provisions of the State Goods and Services Tax Act, which carry their own deposit. Each payment stays recovery of the balance, and since 1 October 2025 an order that demands only a penalty carries the same 10 per cent deposit on the penalty.Mon, 02 Nov 2026 00:00:00 GMTAdv. Ravi KumarTaxtaxation-and-fiscalgst-disputeshttps://juriseagle.com/insights/internal-committee-inquiry-clocks-under-the-posh-acthttps://juriseagle.com/insights/internal-committee-inquiry-clocks-under-the-posh-actUnder the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, an employer must constitute an Internal Committee (named the Internal Complaints Committee in section 4(1)) by written order, and the inquiry that follows runs on fixed periods: a complaint within three months of the incident, extendable by up to three months, an inquiry completed within 90 days, a report within ten days of completion, action by the employer within 60 days of the recommendation, and an appeal within 90 days. The Act does not say from which day the 90 days begin, and a fine of up to INR 50,000 under section 26 attaches to a failure to constitute the Committee or to act under sections 13, 14 and 22.Mon, 02 Nov 2026 00:00:00 GMTAdv. Ravi KumarBoardroomemploymentposhhttps://juriseagle.com/insights/sarfaesi-section-17-application-and-section-18-deposithttps://juriseagle.com/insights/sarfaesi-section-17-application-and-section-18-depositA borrower, guarantor or mortgagor who wants to contest a measure taken under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) has 45 days from the measure to apply to the Debts Recovery Tribunal (DRT) under section 17, and any appeal to the Debts Recovery Appellate Tribunal (DRAT) under section 18 is not entertained until the borrower deposits 50 per cent of the debt, a sum that can be reduced to 25 per cent but never waived. The bank's own recovery application under the Recovery of Debts and Bankruptcy Act, 1993 runs the other way: the bank files, the debtor defends, and the same 50 per cent and 25 per cent figures reappear in section 21 of that Act, measured against a different base.Mon, 02 Nov 2026 00:00:00 GMTAdv. Ravi KumarBanking, SARFAESI & DRTbanking-sarfaesi-drthttps://juriseagle.com/insights/canadian-pension-funds-indian-infrastructure-tax-exemptionhttps://juriseagle.com/insights/canadian-pension-funds-indian-infrastructure-tax-exemptionSchedule V of the Income-tax Act, 2025 (Table, Sl. No. 7) leaves out of total income the dividend, interest and long-term capital gains that a notified foreign pension fund or sovereign wealth fund earns on investment in specified Indian infrastructure vehicles, if the investment is made on or after 1 April 2020 and on or before 31 March 2030 and held for at least three years. The fund must be named in a Central Government notification. No Canadian fund is named in the Act; a notification decides it. Where the exemption does not apply, Articles 10 and 11 of the India-Canada tax agreement leave India's tax on dividends at the domestic 20 per cent under section 207, because the treaty ceiling of 25 per cent is higher, cut to 15 per cent for a company holding at least 10 per cent of the votes, and cap tax on interest at 15 per cent. India and Canada have no investment treaty in force, on the Department of Economic Affairs list.Wed, 28 Oct 2026 00:00:00 GMTAdv. Adithya Karthik KTradetransaction-advisorycapital-marketshttps://juriseagle.com/insights/ecms-incentives-thresholds-and-clawbackhttps://juriseagle.com/insights/ecms-incentives-thresholds-and-clawbackThe Electronics Component Manufacturing Scheme (ECMS), notified by the Ministry of Electronics and Information Technology (MeitY) on 8 April 2025 with an outlay of INR 22,919 crore including administrative expenses, pays turnover-linked incentive at 1 to 10 per cent of incremental sales, capex incentive at 25 per cent of eligible capital expenditure, or both together for the two selected bare components in segment C. Every rate is conditional: 1 percentage point of the turnover rate, or 5 points of the capex rate, is released only if an employment threshold is met, and the guidelines cap total incentive at 50 per cent of eligible investment. The portal states that the window for segments A, B, C and E closed on 30 September 2025 and that the segment D window remains open until 30 April 2027.Wed, 28 Oct 2026 00:00:00 GMTDr. Vijay MishraManufacturing and incentivestransaction-advisorycontracts-and-procurementip-and-licensinghttps://juriseagle.com/insights/india-uk-ceta-in-force-secondment-and-no-investment-treatyhttps://juriseagle.com/insights/india-uk-ceta-in-force-secondment-and-no-investment-treatyThe India and United Kingdom Comprehensive Economic and Trade Agreement (CETA), signed on 24 July 2025, entered into force on 15 July 2026, together with the Double Contributions Convention (DCC) on social security. For a United Kingdom engineering or services business it lowers Indian import duty in stages, opens a defined list of Indian central government tenders, and sets the permitted length of stay for staff sent to India. The DCC keeps a seconded United Kingdom employee under National Insurance for up to 60 months. No investment treaty came with it: the 1994 bilateral investment treaty (BIT) ended on 23 March 2017, and the Department of Economic Affairs list shows no replacement.Wed, 28 Oct 2026 00:00:00 GMTAdv. Harsha Swaroop PTradecontracts-and-procurementtransaction-advisoryemploymenthttps://juriseagle.com/insights/qatari-investor-in-india-1999-treaty-tail-and-tax-ruleshttps://juriseagle.com/insights/qatari-investor-in-india-1999-treaty-tail-and-tax-rulesNo India-Qatar investment treaty is in force on the register of the Department of Economic Affairs (DEA), which records the 1999 treaty as terminated on 23 March 2017 and lists no later Qatar entry. On its words, the 1999 text stays effective for ten years after termination for investments made before that date, that is until 23 March 2027, with fair and equitable treatment, expropriation and arbitration clauses. A new bilateral investment treaty was still under negotiation on 18 February 2025, when the leaders agreed to expedite it. Tax rules sit apart: a revised double taxation agreement was signed on that visit, and Schedule V of the Income-tax Act, 2025 can exempt the income of a notified sovereign wealth fund.Wed, 28 Oct 2026 00:00:00 GMTDr. Vijay MishraTradetransaction-advisorycontracts-and-procurementhttps://juriseagle.com/insights/shanti-act-private-nuclear-licences-and-liabilityhttps://juriseagle.com/insights/shanti-act-private-nuclear-licences-and-liabilityThe Sustainable Harnessing and Advancement of Nuclear Energy for Transforming India Act, 2025 (Act No. 39 of 2025), which received assent on 20 December 2025 and was published in the Gazette of India on 21 December 2025, repeals the Atomic Energy Act, 1962 and the Civil Liability for Nuclear Damage Act, 2010, and, once in force, makes any company incorporated in India, alone or in a joint venture, eligible for a licence to build, own, operate and decommission a nuclear power plant, with no equity ceiling in the text. The operator's liability for nuclear damage is capped by reactor size at INR 100 crore to INR 3,000 crore, the Act gives the operator a right of recourse only where a written contract provides it or the incident was intentionally caused by an individual, and it comes into force only on a date the Central Government notifies, a notification we have not found.Wed, 28 Oct 2026 00:00:00 GMTDr. Vijay MishraProjectsprojects-and-landcontracts-and-procurementtransaction-advisoryhttps://juriseagle.com/insights/us-company-investing-in-india-fema-routes-and-dividend-taxhttps://juriseagle.com/insights/us-company-investing-in-india-fema-routes-and-dividend-taxA United States company may subscribe to shares of an Indian company under the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 without prior approval where the sector is on the automatic route and the sectoral cap is not crossed, at a price not below the fair value of the shares, and the Indian company must report the issue to the Reserve Bank of India in Form FC-GPR (Foreign Currency-Gross Provisional Return) not later than thirty days from the date of issue. No bilateral investment treaty with the United States appears on the Department of Economic Affairs register, so protection rests on Indian law and on contract. Dividends paid back are taxed at up to 15 per cent under Article 10 of the India-United States tax convention if the company holds at least 10 per cent of the voting stock, and otherwise at 20 per cent, the domestic rate, because the treaty ceiling of 25 per cent is higher.Wed, 28 Oct 2026 00:00:00 GMTAdv. Harsha Swaroop PTradeboardroom-and-corporatehttps://juriseagle.com/insights/what-protects-a-japanese-investor-in-indiahttps://juriseagle.com/insights/what-protects-a-japanese-investor-in-indiaThe India-Japan Comprehensive Economic Partnership Agreement (CEPA), signed at Tokyo on 16 February 2011, has its own investment chapter, Chapter 8, and the Department of Economic Affairs register of bilateral investment treaties (BITs) lists no India-Japan BIT, so India's 2016 and 2017 BIT terminations appear not to have touched it. Chapter 8 gives national and most-favoured-nation treatment, the customary minimum standard, protection against uncompensated expropriation and free transfers, with arbitration after six months of consultation and within three years of knowing of the loss. Taxation sits outside the CEPA: the India-Japan Double Taxation Avoidance Agreement (DTAA), as amended in 2006 and 2015, caps source-state tax on dividends, interest and royalties at 10 per cent of the gross amount for a beneficial owner.Wed, 28 Oct 2026 00:00:00 GMTAdv. Adithya Karthik KTradetransaction-advisorycontracts-and-procurementhttps://juriseagle.com/insights/related-party-materiality-schedule-xiihttps://juriseagle.com/insights/related-party-materiality-schedule-xiiFrom 19 December 2025 a related party transaction of a listed entity is material, and needs the prior approval of shareholders, only above a threshold that rises with the entity's annual consolidated turnover. Schedule XII to the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the Listing Regulations) sets it at 10 per cent of turnover up to INR 20,000 crore, then on a sliding scale to a ceiling of INR 5,000 crore. The fixed ceiling it replaced was INR 1,000 crore, so the higher materiality threshold reaches only entities with turnover above INR 10,000 crore.Fri, 16 Oct 2026 00:00:00 GMTAdv. Adithya Karthik KCapital marketscapital-marketsboardroom-and-corporatehttps://juriseagle.com/insights/two-factor-authentication-directions-2026https://juriseagle.com/insights/two-factor-authentication-directions-2026The Reserve Bank of India (Authentication mechanisms for digital payment transactions) Directions, 2025, issued on 25 September 2025, required every payment system provider and participant, bank or non-bank, to comply by 1 April 2026. A domestic digital payment needs at least two distinct factors of authentication unless it is exempted, and at least one of them must be dynamic unless the card is physically used at the point of transaction. Card issuers had until 1 October 2026 to put in place a mechanism to validate non-recurring overseas card not present payments where the overseas merchant or acquirer asks for authentication, and a risk-based mechanism for all of them. Where a loss arises from a transaction effected without complying, the issuer compensates the customer in full.Mon, 12 Oct 2026 00:00:00 GMTAdv. Harsha Swaroop PFinancial technology and paymentstechnology-data-and-producthttps://juriseagle.com/insights/sarfaesi-clock-2026https://juriseagle.com/insights/sarfaesi-clock-2026On an illustrative INR 25 crore non-performing exposure, a month of drift anywhere in the SARFAESI sequence costs about INR 38 lakh, roughly 1.5 per cent of the outstanding, and most of it is destroyed rather than transferred. Neither side collects it.Fri, 09 Oct 2026 00:00:00 GMTAdv. Ravi Kumar, Adv. Harsha Swaroop PBanking, SARFAESI & DRTbanking-sarfaesi-drthttps://juriseagle.com/insights/a-deepfake-of-your-chief-executivehttps://juriseagle.com/insights/a-deepfake-of-your-chief-executiveThe February 2026 amendment to the Information Technology Rules is reported as a three hour takedown rule. For a company whose chief executive has been deepfaked into endorsing a fake investment scheme, that is the wrong number. The three hour clock in rule 3(1)(d) starts only on actual knowledge, and since November 2025 actual knowledge arises in two ways alone: a court order, or a reasoned written intimation from an officer not below the rank of Joint Secretary. The two hour clock belongs to an individual complaining about his own impersonation or intimate imagery, not to a company complaining about its brand. What a company gets by right is the ordinary grievance route: acknowledgement in twenty four hours and resolution in seven days, with no remedy against the mirror copies. Which is why every order in this space in 2025 and 2026 is an injunction.Thu, 08 Oct 2026 00:00:00 GMTAdv. Harsha Swaroop PTechnology and datatechnology-data-and-productwhite-collar-and-cyber-defencecivil-disputeshttps://juriseagle.com/insights/corporate-and-commercial-lawhttps://juriseagle.com/insights/corporate-and-commercial-lawIndian corporate law under the Insolvency and Bankruptcy Code (2016), the SARFAESI Act (2002) and the Prevention of Money-laundering Act (2002).Mon, 28 Sep 2026 00:00:00 GMTAdv. Harsha Swaroop PCorporate & Commercial Lawbanking-sarfaesi-drtboardroom-and-corporatecapital-marketscivil-disputescontracts-and-procurementinsolvencypmlaprojects-and-landrera-and-real-estatetaxation-and-fiscaltransaction-advisorywhite-collar-and-cyber-defencehttps://juriseagle.com/insights/epf-wage-ceiling-and-the-2026-schemehttps://juriseagle.com/insights/epf-wage-ceiling-and-the-2026-schemeSince 17 September 2026 the monthly wage ceiling for mandatory Employees' Provident Fund (EPF) coverage is INR 25,000, not INR 15,000, and since 29 June 2026 the Employees' Provident Funds Scheme, 2026 has replaced the 1952 Scheme under the Code on Social Security, 2020. For an employer the first change widens who must be enrolled and raises the contribution on every wage between INR 15,000 and INR 25,000; for a member the second keeps 25 per cent of the account locked until exit and lengthens the wait for a final settlement from two months to twelve.Thu, 24 Sep 2026 00:00:00 GMTAdv. Ravi KumarBoardroomemploymenthttps://juriseagle.com/insights/ibc-amendment-half-in-forcehttps://juriseagle.com/insights/ibc-amendment-half-in-forceThe Insolvency and Bankruptcy Code (Amendment) Act, 2026 received assent on 6 April 2026, and most of it commenced on 26 May 2026. The two chapters that drew the loudest commentary, the creditor-initiated insolvency resolution process and group insolvency, were left out of the commencement notification and are not law today.Wed, 16 Sep 2026 00:00:00 GMTAdv. Harsha Swaroop PBanking, Insolvency & DRTinsolvencybanking-sarfaesi-drthttps://juriseagle.com/insights/aif-co-investment-scheme-three-times-caphttps://juriseagle.com/insights/aif-co-investment-scheme-three-times-capSince 9 September 2025 a Category I or Category II alternative investment fund (AIF) may offer its accredited investors a co-investment in a portfolio company through a separate co-investment scheme of the fund itself, and no longer only through a co-investment portfolio manager. Each such scheme holds one investee company, cannot borrow, exits when the main scheme exits, and caps an investor's co-investment at three times what that investor put into the same company through the main scheme. Multilateral and bilateral development financial institutions, State Industrial Development Corporations and entities established, owned or controlled by the Central Government, a State Government or a foreign government, including central banks and sovereign wealth funds, are outside the cap.Mon, 14 Sep 2026 00:00:00 GMTAdv. Adithya Karthik KPrivate Equity & Fundscapital-marketstransaction-advisoryhttps://juriseagle.com/insights/pm-e-drive-and-the-battery-ruleshttps://juriseagle.com/insights/pm-e-drive-and-the-battery-rulesPM E-DRIVE, the scheme that followed FAME-II and subsumed EMPS-2024, now runs to 31 March 2028 on an outlay raised to INR 11,900 crore, and the last date for a claim under any component is 31 December 2027. The same electric two-wheeler that earns a demand incentive also creates an extended producer responsibility liability under the Battery Waste Management Rules, 2022, counted against sales made two financial years earlier. For an electric two-wheeler maker the two clocks cross in 2026-27, the first year its battery collection target bites, and again in 2027-28, when recycled content in new batteries becomes mandatory.Thu, 10 Sep 2026 00:00:00 GMTDr. Vijay MishraManufacturing and incentivescontracts-and-procurementboardroom-and-corporateprojects-and-landhttps://juriseagle.com/insights/semicon-2-0-eligibility-2026https://juriseagle.com/insights/semicon-2-0-eligibility-2026Semicon 2.0, notified on 31 August 2026, cut fiscal support for a silicon wafer fab to 40 per cent of eligible capital expenditure from the up to 50 per cent the first programme carried. The percentage is the least of it. An applicant for that pillar must already show minimum capital investment of INR 20,000 crore, revenue of INR 7,500 crore in any of the three financial years before it applies, and production grade technology it owns or licenses. The design pillar adds a condition on who owns and controls the applicant.Wed, 09 Sep 2026 00:00:00 GMTDr. Vijay MishraManufacturing and incentivestransaction-advisoryip-and-licensingprojects-and-landhttps://juriseagle.com/insights/fifteen-per-cent-shareholder-company-petitionhttps://juriseagle.com/insights/fifteen-per-cent-shareholder-company-petitionA minority shareholder who petitions the NCLT under section 241 and wins a buyout order still has to survive the arithmetic. On the assumptions below, an illustrative 15 per cent holder in a company with INR 180 crore of turnover ends up about INR 4.99 crore worse off than the same holder who negotiated an exit on day one, roughly 31 per cent of the pro rata value of the stake.Tue, 08 Sep 2026 00:00:00 GMTAdv. Adithya Karthik KCorporate Disputes & Restructuringboardroom-and-corporatecivil-disputeshttps://juriseagle.com/insights/ai-in-contracts-diligence-and-disclosurehttps://juriseagle.com/insights/ai-in-contracts-diligence-and-disclosureContracts for AI tools are usually drafted as if a warranty and an indemnity settle who answers for the tool. In India they settle who pays, and only up to the cap. Responsibility sits elsewhere. The Securities and Exchange Board of India has already notified a regulation, regulation 16C of the Intermediaries Regulations, 2008, under which a regulated person using AI or machine learning tools is solely responsible for investor data, for the output of the tools and for compliance, whether it built the tool or bought it. The Digital Personal Data Protection Act, 2023 will say the same about personal data from 13 May 2027, irrespective of any agreement to the contrary. The Reserve Bank's FREE-AI report is a committee report, and the SEBI guidelines on AI use are still a June 2025 consultation as far as we could trace. So the drafting task is to price and cap a loss the buyer cannot hand over, and the diligence task is to find out what a target actually owns.Mon, 07 Sep 2026 00:00:00 GMTAdv. Adithya Karthik KTechnology and dataai-and-emerging-technologycontracts-and-procurementboardroom-and-corporatetechnology-data-and-producthttps://juriseagle.com/insights/nri-or-oci-selling-property-in-india-and-remitting-abroadhttps://juriseagle.com/insights/nri-or-oci-selling-property-in-india-and-remitting-abroadA non-resident Indian (NRI) or an overseas citizen of India (OCI) cardholder may sell immovable property in India to a person resident in India, and the Reserve Bank of India's directions under the Foreign Exchange Management Act, 1999 (FEMA) let an authorised dealer bank send the money abroad, but each exit route has its own cap and conditions. For a sale in the tax year that began on 1 April 2026, the buyer's duty to withhold tax sits in section 393(2) of the Income-tax Act, 2025, long-term gains are taxed at 12.5 per cent under section 197, and remitting a Non-Resident (Ordinary) Rupee (NRO) account balance is limited to USD 1 million per financial year without the Reserve Bank's prior approval.Tue, 25 Aug 2026 00:00:00 GMTAdv. Harsha Swaroop PTaxrera-and-real-estatetaxation-and-fiscaltransaction-advisoryhttps://juriseagle.com/insights/indian-citizen-abroad-tax-residence-income-tax-act-2025https://juriseagle.com/insights/indian-citizen-abroad-tax-residence-income-tax-act-2025Under section 6 of the Income-tax Act, 2025, in force from 1 April 2026, an Indian citizen living abroad is resident in India for a tax year on 182 days or more in India, or on 60 days plus 365 days in the four years before, but a citizen on a visit from abroad is outside the 60-day test unless total income other than income from foreign sources exceeds INR 15 lakh, when the test runs at 120 days. A citizen with such income above INR 15 lakh who is liable to tax in no other country is deemed resident, but only as a person not ordinarily resident (NOR), and a person in that class is taxed on income from outside India only if it comes from a business controlled in India or a profession set up in India.Mon, 24 Aug 2026 00:00:00 GMTAdv. Harsha Swaroop PTaxtaxation-and-fiscalhttps://juriseagle.com/insights/semiconductor-equipment-scomet-licensing-2026https://juriseagle.com/insights/semiconductor-equipment-scomet-licensing-2026India's export control list for dual use items, the Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) list, was revised by the Directorate General of Foreign Trade (DGFT) on 23 September 2025, to take effect 30 days after issue. The revision filled Category 7, until then reserved, with emerging technology items, among them advanced chip manufacturing tools for lithography, low temperature epitaxy, deposition and dry etching, while Category 8 keeps the general semiconductor equipment entry. A fab or tool supplier that exports, sends for repair, re-exports or transfers technology for these items needs a DGFT authorisation first, files an end user certificate, and keeps records for at least five years.Fri, 07 Aug 2026 00:00:00 GMTDr. Vijay MishraTrade controlsip-and-licensingcontracts-and-procurementtransaction-advisoryhttps://juriseagle.com/insights/ai-patents-trade-secrets-and-training-datahttps://juriseagle.com/insights/ai-patents-trade-secrets-and-training-dataWhere Indian law stands on patenting AI, naming an AI as inventor, protecting models as trade secrets, and using copyright works as training data.Fri, 31 Jul 2026 00:00:00 GMTDr. Vijay MishraTechnology and dataai-and-emerging-technologyip-and-licensingtechnology-data-and-producthttps://juriseagle.com/insights/mauritius-fpi-additional-disclosure-frameworkhttps://juriseagle.com/insights/mauritius-fpi-additional-disclosure-frameworkA foreign portfolio investor (FPI) that holds more than 50 per cent of its Indian equity assets under management (AUM) in one Indian corporate group, or more than INR 50,000 crore of Indian equity AUM alone or with its investor group, must give its designated depository participant (DDP) the name of every person with any ownership, economic interest or control in it, down to natural persons. The Securities and Exchange Board of India (SEBI) set this out in a circular of 24 August 2023 under regulations 22(6) and 22(7) of the Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019, and raised the size limit from INR 25,000 crore on 9 April 2025. An FPI that stays over a limit without disclosing has its registration rendered invalid and 180 days to sell.Tue, 14 Jul 2026 00:00:00 GMTAdv. Adithya Karthik KCapital Marketscapital-marketstransaction-advisoryhttps://juriseagle.com/insights/carbon-credit-targets-and-the-shortfallhttps://juriseagle.com/insights/carbon-credit-targets-and-the-shortfallFrom 8 October 2025, the Greenhouse Gases Emission Intensity Target Rules, 2025 have given 282 named plants in aluminium, cement, chlor-alkali and pulp and paper a binding emission intensity target for 2025-26 and 2026-27. An amendment in force from 13 January 2026 added 208 more in secondary aluminium, refining, petrochemicals and textiles. A plant that misses its target has to buy and surrender carbon credit certificates for the gap, and a shortfall left uncovered draws environmental compensation at twice the average traded price.Wed, 08 Jul 2026 00:00:00 GMTAdv. Harsha Swaroop PProjectsprojects-and-landcontracts-and-procurementhttps://juriseagle.com/insights/inheriting-property-in-india-from-abroadhttps://juriseagle.com/insights/inheriting-property-in-india-from-abroadUnder section 6(5) of the Foreign Exchange Management Act, 1999 (FEMA), rule 24(c) of the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 and the Reserve Bank of India's (RBI) Master Direction on immovable property, a non-resident Indian (NRI) or overseas citizen of India (OCI) may inherit any immovable property in India, agricultural land included. The RBI's Master Direction on Remittance of Assets lets an authorised dealer bank remit inherited assets and their sale proceeds abroad up to USD 1 million a financial year. Whether the heir also needs probate or a succession certificate turns on the asset and, for a will, on section 213 of the Indian Succession Act, 1925, which Parliament omitted by an Act that received assent on 20 December 2025.Tue, 07 Jul 2026 00:00:00 GMTAdv. Harsha Swaroop PProperty and successionrera-and-real-estatetransaction-advisoryhttps://juriseagle.com/insights/indian-employee-in-saudi-arabia-or-kuwait-tax-positionhttps://juriseagle.com/insights/indian-employee-in-saudi-arabia-or-kuwait-tax-positionA citizen of India employed in Saudi Arabia or Kuwait, on the premise that neither taxes his salary, is a non-resident for Indian tax unless one of the day tests in section 6 of the Income-tax Act, 2025 is met or the deemed-residence rule in section 6(7) applies, which needs total income above INR 15 lakh other than income from foreign sources and no liability to tax in any other country. A non-resident is charged only on income received or accruing in India, so a salary and an end-of-service benefit earned and paid abroad stay outside the charge, and interest on a Non-Resident (External) (NRE) account is excluded under Schedule IV because the holder is resident outside India under the Foreign Exchange Management Act, 1999 (FEMA).Mon, 06 Jul 2026 00:00:00 GMTAdv. Ravi KumarTaxemploymenthttps://juriseagle.com/insights/rera-delay-runs-from-the-agreement-datehttps://juriseagle.com/insights/rera-delay-runs-from-the-agreement-dateSection 18(1)(a) of the Real Estate (Regulation and Development) Act, 2016 fixes liability by reference to the terms of the agreement for sale and the date specified in it. The completion date a promoter declares to the authority at registration, and any extension of that registration, belong to a different obligation and do not move the date from which interest for delay is counted. Two decisions of the Bombay High Court in 2026 applied that distinction, and both ran the clock from the agreement.Thu, 25 Jun 2026 00:00:00 GMTAdv. Harsha Swaroop PReal estate and RERArera-and-real-estateprojects-and-landhttps://juriseagle.com/insights/ai-law-in-india-what-binds-todayhttps://juriseagle.com/insights/ai-law-in-india-what-binds-todayA business buying or building AI in India is usually told it faces a new compliance regime. It does not, yet. There is no AI statute. The Digital Personal Data Protection Act, 2023 is the instrument that will govern most AI use of personal data, and its substantive provisions are not in force: the commencement notification of 13 November 2025 puts sections 3 to 17, the data principal rights and the penalty section at 13 May 2027. The Data Protection Board exists but was still advertising for a chairperson and four members in May 2026. One AI-specific obligation does bind now, and it is narrow: the synthetic media provisions inserted into the Information Technology Rules in February 2026, which bind intermediaries rather than every company that uses a model. So the honest answer for most businesses is that the obligation is a dated clock, not a present duty, and the eighteen months are for building.Mon, 08 Jun 2026 00:00:00 GMTAdv. Harsha Swaroop PTechnology and datatechnology-data-and-productcontracts-and-procurementboardroom-and-corporatehttps://juriseagle.com/insights/customs-provisional-assessment-two-year-limithttps://juriseagle.com/insights/customs-provisional-assessment-two-year-limitThe Finance Act, 2025 inserted sub-sections (1B) and (1C) into section 18 of the Customs Act, 1962 from 29 March 2025. A provisional assessment must now be finalised within two years, extendable once by one year, and every file already pending on 29 March 2025 has its two years counted from that day, so the oldest of them must be finalised by 29 March 2027. The deadline binds the proper officer; the importer or exporter carries the bond, the security and the interest until it is met.Fri, 05 Jun 2026 00:00:00 GMTAdv. Harsha Swaroop PTradetaxation-and-fiscalhttps://juriseagle.com/insights/online-money-games-after-the-prohibitionhttps://juriseagle.com/insights/online-money-games-after-the-prohibitionThe Promotion and Regulation of Online Gaming Act, 2025 came into force on 1 May 2026, and it does not regulate online money games. It prohibits them, together with their advertising and the banking that pays for them, and it reaches a service operated from outside India for players inside it. The definition that carries the prohibition is drafted to make the old skill and chance argument irrelevant, so a rummy or fantasy platform is in the same position as a casino product. What the Act promotes is a narrower set: e-sports recognised under the National Sports Governance Act, 2025, and online social games played without stakes, both of which register with an authority rather than being left alone. The liability a closed platform leaves behind is the tax, and on 27 May 2026 the Supreme Court held the stake, not the commission, to be the measure of it.Wed, 03 Jun 2026 00:00:00 GMTDr. Vijay MishraGaming and online platformstechnology-data-and-producttaxation-and-fiscalwhite-collar-and-cyber-defencehttps://juriseagle.com/insights/what-the-labour-codes-cost-youhttps://juriseagle.com/insights/what-the-labour-codes-cost-youGratuity on fixed-term staff now accrues at one year instead of five, and the 144-hour quarterly overtime ceiling is a limit rather than a cost. Both attach to the company and its officers.Mon, 18 May 2026 00:00:00 GMTAdv. Ravi KumarBoardroomboardroom-and-corporateemploymenthttps://juriseagle.com/insights/retrenchment-and-the-300-worker-linehttps://juriseagle.com/insights/retrenchment-and-the-300-worker-lineFrom 21 November 2025, a factory, mine or plantation that averaged 300 or more workers a day over the preceding twelve months needs the appropriate Government's prior permission to lay off, retrench or close, and a retrenchment there needs three months' notice, where a smaller establishment gives one month's notice and only informs the Government. In both classes a retrenchment carries fifteen days' average pay for each completed year of service, and a separate payment of fifteen days of last drawn wages into the worker re-skilling fund within ten days.Fri, 15 May 2026 00:00:00 GMTAdv. Ravi KumarEmploymentemploymenthttps://juriseagle.com/insights/sme-ipo-operating-profit-gatehttps://juriseagle.com/insights/sme-ipo-operating-profit-gateSince 4 March 2025 an SME issuer cannot file a draft offer document unless it has earned operating profit of INR 1 crore from operations in two of the last three financial years. That single number, written into regulation 229 of the SEBI (ICDR) Regulations, 2018, moved the IPO conversation out of the merchant banker's office and back into the finance function, because it is an accounting test before it is a capital markets test.Mon, 27 Apr 2026 00:00:00 GMTAdv. Adithya Karthik KCapital Marketscapital-marketstransaction-advisoryhttps://juriseagle.com/insights/oci-cardholder-rights-property-and-work-in-indiahttps://juriseagle.com/insights/oci-cardholder-rights-property-and-work-in-indiaAn Overseas Citizen of India (OCI) cardholder is a foreign national, and the Ministry of Home Affairs (MHA) notification S.O. 1050(E) of 4 March 2021, made under section 7B of the Citizenship Act, 1955, gives the cardholder a lifelong multiple-entry visa, parity with a Non-Resident Indian (NRI) on buying and selling immovable property other than agricultural land, a farm house or plantation property, and the rights of a foreigner in every other economic, financial and educational field. Four heads of activity need special permission, and the registration can be cancelled under section 7D.Mon, 13 Apr 2026 00:00:00 GMTAdv. Adithya Karthik KProperty and successiontransaction-advisoryrera-and-real-estatecivil-disputeshttps://juriseagle.com/insights/investing-into-india-through-mauritius-or-singaporehttps://juriseagle.com/insights/investing-into-india-through-mauritius-or-singaporeUnder the India-Mauritius and India-Singapore double taxation avoidance agreements (DTAAs) as amended in 2016, gains on Indian shares acquired on or after 1 April 2017 may be taxed in India, while shares acquired before that date stay taxable only in the investor's State of residence, subject in Singapore to a limitation of benefits clause. The 50 per cent concession for the transition period ended on 31 March 2019. Two further tests sit over both treaties: the General Anti-Avoidance Rule (GAAR) in Chapter XI of the Income-tax Act, 2025, which Section 159(6) applies even where it is not beneficial to the assessee, and a principal purpose test in a 2024 protocol to the Mauritius treaty, whose notification and entry into force we have not confirmed from an official source. The Supreme Court's judgment of 15 January 2026 in Tiger Global holds that a tax residency certificate does not by itself settle the question.Fri, 10 Apr 2026 00:00:00 GMTAdv. Adithya Karthik KTaxtaxation-and-fiscaltransaction-advisorycapital-marketshttps://juriseagle.com/insights/indian-employee-in-oman-personal-income-tax-from-2028https://juriseagle.com/insights/indian-employee-in-oman-personal-income-tax-from-2028Oman enacted a personal income tax by Royal Decree 56/2025, in force from 1 January 2028: 5 per cent on net income above Omani rial (OMR) 42,000. It charges a tax resident (more than 183 days in Oman in a calendar year) on income from anywhere and a non-resident on income in Oman. An Indian citizen employed in Oman stays outside the Indian charge on his Oman salary unless section 6 of the Income-tax Act, 2025 makes him resident. Once Oman taxes him by reason of residence, limb (b) of the deemed-residence rule in section 6(7) is no longer met, and in a year he is resident in India he gets credit for Omani tax under Article 25(2) of the India-Oman Double Taxation Avoidance Agreement (DTAA).Thu, 09 Apr 2026 00:00:00 GMTAdv. Ravi KumarTaxemploymenthttps://juriseagle.com/insights/dutch-holding-companies-mfn-clause-nestle-notificationhttps://juriseagle.com/insights/dutch-holding-companies-mfn-clause-nestle-notificationOn 19 October 2023 the Supreme Court of India held, in Assessing Officer (International Taxation) v. Nestle SA, that a most-favoured-nation (MFN) clause in a protocol to an Indian double taxation avoidance agreement (DTAA) does not operate by itself: the better rate given to a later treaty partner reaches residents of the first country only when the Central Government notifies it under section 90 of the Income-tax Act, 1961, and the later partner must have belonged to the Organisation for Economic Co-operation and Development (OECD) when its treaty with India was entered into. For a Dutch holding company receiving dividends from India, the notified rate under the India-Netherlands DTAA therefore stays at 10 per cent, not the 5 per cent the Dutch assessees claimed. Section 159(1) of the Income-tax Act, 2025 keeps the notification language, and the Department of Economic Affairs lists the India-Netherlands bilateral investment treaty (BIT) as terminated on 1 December 2016.Wed, 08 Apr 2026 00:00:00 GMTAdv. Harsha Swaroop PTradetransaction-advisoryboardroom-and-corporatehttps://juriseagle.com/insights/pmla-asset-statutehttps://juriseagle.com/insights/pmla-asset-statuteFor an ordinary operating company, the Prevention of Money-laundering Act, 2002 now does its real work long before anyone is convicted of anything. A provisional attachment of an unencumbered asset worth INR 10 crore carries an illustrative cost of about INR 50 lakh over the first year, five per cent of the value of the asset, made up of lost borrowing capacity, counterparty reaction and the cost of producing records.Mon, 23 Feb 2026 00:00:00 GMTAdv. Adithya Karthik KPMLA & Corporate Exposurepmlawhite-collar-and-cyber-defencehttps://juriseagle.com/insights/where-the-lodr-disclosure-clock-startshttps://juriseagle.com/insights/where-the-lodr-disclosure-clock-startsRegulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is usually read as a list of events. It is better read as a set of clocks. Three of them run at different speeds: thirty minutes from the close of a board meeting for what the board decided, twelve hours for an event that came from inside the company, and twenty four hours for one that came from outside it. A fourth clock, the rumour clock, no longer starts when a newspaper prints something; since the 2024 amendment it starts when the price moves. Each clock has a different starting point, and the starting point, not the length, is where most of the compliance risk sits.Thu, 29 Jan 2026 00:00:00 GMTAdv. Adithya Karthik KCapital marketscapital-marketsboardroom-and-corporatehttps://juriseagle.com/insights/revised-schedule-m-gmp-deadlineshttps://juriseagle.com/insights/revised-schedule-m-gmp-deadlinesEvery manufacturer licensed under rule 74, 76 or 78 of the Drugs Rules, 1945 has been bound by the revised Schedule M since 31 December 2025 at the latest: since 28 June 2024 above INR 250 crore, and since 28 December 2024 for a smaller manufacturer that did not file Form A. The only relief we have found is G.S.R. 127(E) of 11 February 2025. It let a manufacturer with turnover under INR 250 crore apply, within three months and with an upgradation plan, for time to 31 December 2025, the last date any instrument we have found gives. As at 14 October 2026, that date is more than nine months past.Wed, 07 Jan 2026 00:00:00 GMTAdv. Adithya Karthik KHealthcareboardroom-and-corporatecontracts-and-procurementhttps://juriseagle.com/insights/wilful-defaulter-classification-two-committeeshttps://juriseagle.com/insights/wilful-defaulter-classification-two-committeesUnder the Reserve Bank of India (Commercial Banks, Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025, a commercial bank can label a borrower a wilful defaulter only through two committees and two written windows, 21 days for the borrower's reply to a show cause notice and 15 days for a representation to the review committee, and where the account was screened as a wilful default case at the outset, the whole process has to finish within six months of the loan becoming a non-performing asset (NPA). The label applies from INR 25 lakh of outstanding, it keeps new credit away for years after the name leaves the list, and it does not lift on part payment of a compromise.Fri, 05 Dec 2025 00:00:00 GMTAdv. Ravi KumarBanking, SARFAESI & DRTbanking-sarfaesi-drthttps://juriseagle.com/insights/dpdp-rules-in-force-may-2027https://juriseagle.com/insights/dpdp-rules-in-force-may-2027The Digital Personal Data Protection Rules, 2025 were notified on 13 November 2025 as G.S.R. 846(E). Rules 1, 2 and 17 to 21 came into force that day, and they are the machinery of the Data Protection Board rather than anything a company must do. Rule 4, on consent managers, starts on 13 November 2026. Everything a data fiduciary has to build, the notice, the security measures, breach reporting, erasure and the rights machinery, starts on 13 May 2027, and sections 3 to 17 of the Act start on the same day. The regulator exists now. The duties do not.Fri, 21 Nov 2025 00:00:00 GMTAdv. Harsha Swaroop PTechnology and datatechnology-data-and-productcontracts-and-procurementhttps://juriseagle.com/insights/dpdp-children-data-educational-institutionshttps://juriseagle.com/insights/dpdp-children-data-educational-institutionsFrom 13 May 2027, section 9 of the Digital Personal Data Protection Act, 2023 requires verifiable consent of a parent before any personal data of a child, anyone under eighteen, is processed, and bars tracking, behavioural monitoring and targeted advertising directed at children. Rule 12 of the Digital Personal Data Protection Rules, 2025 lifts both duties for an educational institution, but only for tracking and behavioural monitoring for its educational activities or for the safety of children enrolled with it. Admission, fee and examination records sit outside that condition on any ordinary reading, and neither section 9(4) nor rule 12 lifts the bar on detrimental processing.Thu, 20 Nov 2025 00:00:00 GMTAdv. Harsha Swaroop PTechnology and datatechnology-data-and-producthttps://juriseagle.com/insights/digital-lending-and-the-five-per-cent-guaranteehttps://juriseagle.com/insights/digital-lending-and-the-five-per-cent-guaranteeThe Reserve Bank of India (Digital Lending) Directions, 2025 took three circulars written over five years and replaced them with one, and in doing so moved the default loss guarantee out of a standalone 2023 circular and into a chapter of the regime it always belonged to. The commercial terms are unchanged in substance: cover is capped at five per cent of what the portfolio disbursed, it is held in cash or in something a lender can realise like cash, and the lender invokes it within 120 days of a loan going overdue. What changed is the frame. A guarantee is now read against the same instrument that fixes the key fact statement, the cooling off right, the fee route and the directory filing, so an arrangement that is sound on the five per cent and wrong on the fees fails in one document rather than two.Tue, 11 Nov 2025 00:00:00 GMTAdv. Harsha Swaroop PFinancial technology and paymentsbanking-sarfaesi-drttechnology-data-and-productcontracts-and-procurementhttps://juriseagle.com/insights/defence-procurement-manual-2025-liquidated-damageshttps://juriseagle.com/insights/defence-procurement-manual-2025-liquidated-damagesThe Defence Procurement Manual 2025 came into force on 1 November 2025 for revenue procurement by the Ministry of Defence and the Services. Liquidated damages for late delivery still run at 0.5 per cent of the price a week, but the ceiling is now 5 per cent, rising to 10 per cent only where the inexcusable delay exceeds one-fourth of the total delivery period. On a development contract for an indigenised item the clause is waived until the prototype is developed, and afterwards, where it is included at all, the rate is 0.1 per cent a week.Mon, 10 Nov 2025 00:00:00 GMTDr. Vijay MishraContracts and procurementcontracts-and-procurementhttps://juriseagle.com/insights/india-efta-investment-objective-promotion-not-protectionhttps://juriseagle.com/insights/india-efta-investment-objective-promotion-not-protectionThe Trade and Economic Partnership Agreement (TEPA) between India and the four European Free Trade Association (EFTA) States, Iceland, Liechtenstein, Norway and Switzerland, was signed on 10 March 2024 and entered into force on 1 October 2025. Its Chapter 7 sets a shared objective that the EFTA States aim to raise foreign direct investment (FDI) in India by 100 billion United States dollars (USD) over fifteen years and to facilitate one million direct jobs, but it binds the EFTA States only to promote that investment, bars dispute settlement under the agreement, and lets India, after a long consultation ladder, rebalance goods concessions. It gives an investor no protection of its own, and India's bilateral investment treaty (BIT) with Switzerland was terminated in 2017.Mon, 20 Oct 2025 00:00:00 GMTDr. Vijay MishraManufacturing and incentivestransaction-advisorycontracts-and-procurementhttps://juriseagle.com/insights/hotel-rooms-at-five-per-cent-without-credithttps://juriseagle.com/insights/hotel-rooms-at-five-per-cent-without-creditFrom 22 September 2025, a hotel room with a value of supply of up to INR 7,500 per unit per day is taxed under goods and services tax (GST) at 5 per cent, on condition that the hotel takes no input tax credit on the goods and services used to supply it, and the hotel cannot choose a higher rate instead. Whether the restaurant in the same building charges 5 or 18 per cent turns on a separate test, the specified premises rule in force since 1 April 2025, whose next declaration window runs from 1 January to 31 March 2027.Mon, 29 Sep 2025 00:00:00 GMTAdv. Harsha Swaroop PTaxtaxation-and-fiscalhttps://juriseagle.com/insights/criminal-and-sensitive-litigation-insightshttps://juriseagle.com/insights/criminal-and-sensitive-litigation-insightsBail and anticipatory bail, economic offences, cybercrime, corporate criminal liability, and the new BNS/BNSS/BSA framework: the statutes that apply, the standards courts weigh, and how each domain of India's criminal justice system is approached.Thu, 06 Mar 2025 00:00:00 GMTAdv. Harsha Swaroop PCriminal & Sensitive Litigationwhite-collar-and-cyber-defencepmlamatrimonial-and-familyhttps://juriseagle.com/insights/matrimonial-and-child-custody-insightshttps://juriseagle.com/insights/matrimonial-and-child-custody-insightsUnderstanding divorce, maintenance, property division, and child custody laws in India: the statutes that apply, the factors courts weigh, and the routes through which disputes are resolved.Mon, 03 Feb 2025 00:00:00 GMTAdv. Harsha Swaroop PMatrimonial & Child Custodymatrimonial-and-familycivil-disputeshttps://juriseagle.com/insights/india-uae-bit-protection-for-a-uae-investorhttps://juriseagle.com/insights/india-uae-bit-protection-for-a-uae-investorThe India-United Arab Emirates (UAE) Bilateral Investment Treaty (BIT), signed at Abu Dhabi on 13 February 2024 and in force from 31 August 2024, protects a UAE investor's enterprise-based investment in India against denial of justice, fundamental breach of due process, targeted discrimination, manifestly abusive treatment and uncompensated expropriation. It has no fair and equitable treatment clause, and it excludes taxation, procurement and municipal measures. A claimant must pursue local remedies first, and the text deems that done after three years. The India-UAE Comprehensive Economic Partnership Agreement (CEPA) in force from 1 May 2022 is a trade agreement and gives an investor no claim.Mon, 23 Dec 2024 00:00:00 GMTAdv. Adithya Karthik KTradetransaction-advisorycivil-disputeshttps://juriseagle.com/insights/power-of-attorney-signed-abroad-for-a-salehttps://juriseagle.com/insights/power-of-attorney-signed-abroad-for-a-saleA non-resident Indian (NRI) who signs a power of attorney abroad has two routes to a document Indian authorities will take: signature before an Indian consular officer, or signature before a foreign notary followed by an apostille under the Hague Convention of 1961. Either way the instrument is stamped in Karnataka within three months of first reaching the State, under section 18 of the Karnataka Stamp Act, 1957, and a general power of attorney (GPA) does not itself sell a flat: the Supreme Court has held that a transfer needs a registered deed of conveyance, which the attorney can sign for the owner.Mon, 09 Dec 2024 00:00:00 GMTAdv. Adithya Karthik KReal estate and RERArera-and-real-estatetransaction-advisoryhttps://juriseagle.com/insights/india-presence-for-a-german-company-liaison-branch-project-officehttps://juriseagle.com/insights/india-presence-for-a-german-company-liaison-branch-project-officeA German company that wants a presence in India without a subsidiary can seek a liaison office (LO), a branch office (BO) or a project office (PO), approved by an Authorised Dealer Category-I (AD Category-I) bank under the Reserve Bank of India's Master Direction of 1 January 2016, updated to 18 May 2021, which implements the Foreign Exchange Management (Establishment in India of a Branch Office or a Liaison Office or a Project Office or any other Place of Business) Regulations, 2016. A branch office needs five years of profit and a net worth of USD 100,000, a liaison office three years and USD 50,000. Whether an office is a permanent establishment turns on Article 5 of the India-Germany Double Taxation Avoidance Agreement (DTAA) and the facts, and the Department of Economic Affairs (DEA) lists the India-Germany investment treaty as terminated on 23 March 2017.Mon, 25 Nov 2024 00:00:00 GMTAdv. Harsha Swaroop PTradeboardroom-and-corporatehttps://juriseagle.com/insights/india-singapore-ceca-investment-chapter-protection-for-a-singapore-investorhttps://juriseagle.com/insights/india-singapore-ceca-investment-chapter-protection-for-a-singapore-investorThe investment chapter of the India-Singapore Comprehensive Economic Cooperation Agreement (CECA), signed at New Delhi on 29 June 2005 and in force from 1 August 2005, gives a Singapore investor in India national treatment, protection against expropriation without prompt, adequate and effective compensation, free transfer of returns, and a right to take most disputes to arbitration after six months of consultations. It has no fair and equitable treatment article, national treatment on entry applies only in the sectors India scheduled, and a national treatment breach cannot be arbitrated. India's termination of its bilateral investment treaties from 2016 did not name this agreement: the Department of Economic Affairs (DEA) register lists no Singapore treaty at all, and no official notice terminating or amending Chapter 6 has been published.Mon, 11 Nov 2024 00:00:00 GMTAdv. Adithya Karthik KTradetransaction-advisorycontracts-and-procurementhttps://juriseagle.com/insights/put-option-against-a-residenthttps://juriseagle.com/insights/put-option-against-a-residentA put option given by an Indian promoter to a foreign fund is enforceable in India, and has been since 2013, but it survives three separate tests rather than one. Securities law asks whether the option is a lawful contract at all. Exchange control asks when the investor may exit and at what price, and its answer is that no exit price may be assured at the outset. Company law asks whether the restriction binds anyone beyond the two parties who signed it. An option drafted against one of the three and silent on the others is the one that fails.Mon, 28 Oct 2024 00:00:00 GMTAdv. Adithya Karthik KPrivate Equity & Fundstransaction-advisoryboardroom-and-corporatecapital-markets2024 Juris Eagle. This website is intended solely for informational purposes and does not constitute solicitation or advertisement under applicable Bar Council regulations. The transmission or receipt of information through this platform does not create an advocate-client relationship. Legal advice is rendered only upon formal written engagement with the firm.