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Insights
Notes on foreign exchange control, foreign assets and company law.
Foreign Exchange
Money Laundering Is No More the Only Concern for the Directorate of Enforcement
The ED's annual report for FY 2025-26 shows that FEMA, not only money laundering, is now firmly on its radar, with everyday foreign exchange transactions under scrutiny.
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Foreign Exchange
Key Regulatory Pitfalls Observed While Undertaking Overseas Investments
Eight common mistakes Persons Resident in India make under the Overseas Investment Rules and Regulations, 2022, from missing UINs to buying property abroad.
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Black Money & Foreign Assets
Black Money Act: Charging Section, Valuation, Penalties and Prosecution
How undisclosed foreign assets are taxed and valued under the Black Money Act, the penalties under Sections 41 to 43, appeals, prosecution and the retrospectivity question.
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Corporate Law
Loans to Directors and Companies: Sections 185 and 186 of the Companies Act, 2013
Who a company may lend to, the exemptions and limits that apply, and the penalties for getting it wrong under Sections 185 and 186 of the Companies Act, 2013.
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