Treelife Resources

Every founder eventually sits across the table from an investor who says some version of “let us do a quick note now and price it properly next time.” That single sentence hides a real decision with lasting consequences for ownership, control and how the next investor reads your cap table….

Round tripping under FEMA is not illegal. That statement, repeated across every legal commentary on the subject, is accurate but incomplete. What it omits is that a round-trip structure that passes the FEMA two-layer test and the beneficial ownership screen under Press Note 2 of 2026 can still attract income…

When a foreign investor writes a cheque into an Indian company, the compliance clock starts ticking. Most founders know this. What fewer founders realise is that the same compliance clock starts ticking a second time the moment that Indian company invests in another Indian entity. That second tick is downstream…

When a resident Indian shareholder sells shares to a foreign investor, or a non-resident investor exits to a resident buyer, the transaction triggers two separate compliance chains simultaneously: one under the Foreign Exchange Management Act (FEMA) 1999 and one under the Income Tax Act 1961. Form FC-TRS is the mandatory…

Sending an employee from a foreign parent to its Indian subsidiary for six months sounds like a routine HR decision. In India, it simultaneously touches four tax regimes: corporate income tax via permanent establishment risk, individual income tax and TDS under Section 192, goods and services tax via reverse charge…

Round tripping under FEMA is not illegal. That statement, repeated across every legal commentary on the subject, is accurate but incomplete. What it omits is that a round-trip structure that passes the FEMA two-layer test and the beneficial ownership screen under Press Note 2 of 2026 can still attract income…

When a resident Indian shareholder sells shares to a foreign investor, or a non-resident investor exits to a resident buyer, the transaction triggers two separate compliance chains simultaneously: one under the Foreign Exchange Management Act (FEMA) 1999 and one under the Income Tax Act 1961. Form FC-TRS is the mandatory…

Sending an employee from a foreign parent to its Indian subsidiary for six months sounds like a routine HR decision. In India, it simultaneously touches four tax regimes: corporate income tax via permanent establishment risk, individual income tax and TDS under Section 192, goods and services tax via reverse charge…

India’s POEM framework is one of the most consequential and least understood provisions in the Income Tax Act 1961. A foreign company incorporated in Singapore, the UAE, Mauritius, or any other jurisdiction can be reclassified as an Indian tax resident for a given financial year if its place of effective…

India’s transfer pricing environment shifted significantly on 1 April 2026, when the Income Tax Act, 2025 came into force and replaced the 1961 framework that had governed international taxation for over six decades. For multinational enterprises (MNEs) with Indian subsidiaries, the shift brought cleaner rules but also raised the stakes…

SEBI issued its updated Master Circular for Alternative Investment Funds (AIFs) on 03 June 2026, consolidating every circular, clarification, and regulatory change issued under the SEBI (Alternative Investment Funds) Regulations, 2012 up to 31 May 2026. The document runs 153 pages across 25 chapters and supersedes the previous Master Circular…

The Reserve Bank of India held its benchmark repo rate steady at 5.25% at the June 2026 Monetary Policy Committee meeting, unanimously, under Governor Sanjay Malhotra. This is the third meeting in a row that the rate has stayed put, following a run of 150 basis point cuts between February…

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…