Treelife Resources

ESOPs in India are taxed at two distinct stages: as a perquisite when the employee exercises the option, and as capital gains when the shares are sold. Getting either stage wrong costs founders and employees real money. Treelife has structured and reviewed ESOP schemes for 50+ startups across seed to…

Conversion of loan into equity under the Companies Act, 2013 is a structured mechanism that allows a company to extinguish a debt obligation by issuing equity shares to the lender in lieu of repayment. This debt-to-equity swap is governed by Section 62(3), and requires the conversion option to be built…

The co-founder agreement is the easy part. The hard part is making sure the AOA, the shareholders’ agreement, and the cap table can actually deliver the outcome the agreement promises, particularly when a co-founder leaves. A co-founder equity structure India founders often inherit from templates or peer advice tends to…

You have raised a couple of rounds. You have been running on a founder salary for three years and the cap table is finally working in your favour. The question that nobody in your investor meeting asks out loud: can I take some chips off the table? Yes, you can….

Summary: An Indian company or individual can set up a foreign subsidiary under the Overseas Direct Investment (ODI) rules, subject to FEMA compliance. The automatic route allows investment up to 400% of the Indian entity’s net worth without RBI approval, under Rule 19 of the Foreign Exchange Management (Overseas Investment)…

More Indian startups are shutting down than ever before. Funding dried up, the runway ran out, the pivot did not work. Whatever the reason, closing a company properly matters more than most founders realise. This article covers the two most common exit routes: voluntary liquidation and strike off under the…

How founder secondaries and exits actually work in India Three years ago, asking your lead investor for a secondary was awkward. Today it’s table stakes. Indian VCs cleared over $1B in founder secondaries in 2025 alone, and if you’re in the middle of a Series B or C raise, there’s…

India’s Cabinet approved an amendment to Press Note 3 (PN3) of 2020 in March 2026, and it is generating significant attention across the investment and startup community. Headlines have rushed to label it a sweeping FDI liberalisation. The reality is considerably more targeted. This report breaks down exactly what changed,…

The Securities and Exchange Board of India (SEBI) recently announced a major overhaul to the regulatory framework for Angel Funds under the Alternative Investment Funds (AIF) Regulations, 2012. This new framework, introduced in 2025, aims to enhance transparency, improve operational clarity, and encourage investor participation. In this article, we’ll explore…

In a significant move to invigorate India’s startup ecosystem, the Securities and Exchange Board of India (SEBI), during its board meeting on June 19, 2025, approved substantial changes to the Angel Fund Framework. These revisions are designed to unlock more capital for early-stage companies while simultaneously ensuring enhanced investor suitability…

The Securities and Exchange Board of India (SEBI) has officially unveiled revised certification requirements for key investment personnel of Alternative Investment Fund (AIF) managers. This crucial update, detailed in SEBI circular F. No. SEBI/LAD-NRO/GN/2025/249 dated June 25, 2025, aims to enhance professional standards and ensure a higher level of expertise…

In a significant stride towards enhancing the appeal and accessibility of India’s International Financial Services Centre (IFSC) at GIFT City, the International Financial Services Centres Authority (IFSCA) has approved a groundbreaking “Platform Play” model for Fund Management Entities (FMEs). This pivotal decision was made during the 24th IFSCA Authority Meeting…