Latest Legal Posts
June 24, 2026 | Legal
Foreign Subsidiary Jurisdiction for Indian Startups: Singapore, UAE, UK or US?
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June 23, 2026 | Legal
FEMA ODI Rules and Regulations: For Indian Startups Investing Abroad
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June 23, 2026 | Legal
SHA vs SPA vs Subscription Agreement – Guide for Startups & Founders
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Other Resources
Angel Tax Exemption – Eligibility, Declaration, How to Apply
What is Angel Tax? The angel tax, introduced by Section 56(2)(viib) of the Income Tax Act, 1961, applies to unlisted companies (startups whose shares are not publicly traded) that receive funding exceeding the Fair Market Value (FMV) determined by the…
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SHA vs SPA vs Subscription Agreement – Guide for Startups & Founders
When a funding round closes in India, three documents sit at the centre of it: the Share Subscription Agreement (SSA), the Share Purchase Agreement (SPA), and the Shareholders' Agreement (SHA). Each one does a different job, each one carries a…
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Online Gaming Act 2025: Can this trigger Material Adverse Effect(MAE) Clause?
Introduction This article analyzes Material Adverse Effect (“MAE”) clauses in the transaction documents with specific focus on regulatory changes. What is Material Adverse Effect? A Material Adverse Effect means occurrence of events or circumstances that affect: (a) substantially and adversely…
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