Treelife Resources

TDS and TCS compliance in India is one of the most consequential and most neglected areas of statutory compliance for early-stage companies. TDS defaults surface repeatedly: during due diligence, when lenders assess creditworthiness, and when the Income Tax Department issues demand notices that carry compounding interest. The good news is…

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…

PF compliance in India is mandatory for every establishment that employs 20 or more persons on any day during a financial year, under Section 1(3) of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. Registration must happen within 30 days of crossing that threshold. The employer’s true cost is…

ESI compliance in India is not complicated until it is. The thresholds look simple on paper: 10 employees, ₹21,000 salary ceiling, 4% total contribution. What catches startups is the second layer. The continuation rule prevents mid-period deregistration. The wage component rules differ from PF logic. Contract worker liability transfers to…

Professional tax (PT) is a state-level direct tax that applies to every individual earning income through employment, profession, trade, or calling in an applicable state. Professional Tax compliance for a startup in India means registering as an employer within 30 days of hiring, deducting the correct slab amount each month…

Sweat equity shares are one of the most misused instruments in the Indian equity toolkit. Companies reach for them when cash is tight and a founder, co-founder, or key technical hire has contributed intellectual property, know-how, or value that cannot be adequately priced in a salary. The legal framework under…

After multiple funding rounds, the average Indian Series B founder holds somewhere between 25% and 40% of their company on a fully diluted basis. That number is rarely a conscious choice. It is the accumulated result of each round’s dilution, and founders often discover it only when the cap table…

Closing a company is one of the few decisions a founder makes where getting the mechanics wrong costs more than getting them right. IBC voluntary liquidation in India is the structured, legally final route for a solvent company to wind up its affairs, formally settle all obligations, and distribute surplus…

Founders who have decided to wind down face one question that almost no article answers directly: once creditors are settled and there is cash left, is it better to distribute that surplus via a formal dividend or via a share capital reduction under section 66 of the Companies Act 2013?…

The liquidation preference clause in a Shareholders Agreement (SHA) is probably the single most consequential sentence your lawyer will ask you to approve. Sign a founder-unfriendly version and you can own 60% of a company, sell it for ₹100 crore, and receive far less than ₹60 crore. Treelife has advised…

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…

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…