Treelife Resources

The Private Placement Memorandum is the most consequential document an Alternative Investment Fund produces. Before a single rupee is raised, before the investment committee meets for the first time, before a contribution agreement is signed, the PPM must be filed with the Securities and Exchange Board of India (SEBI) and…

Winding up a wholly owned subsidiary (WOS) in India involves more steps than winding up an ordinary domestic company. The reason is the foreign dimension: alongside the Companies Act 2013 exit route, the parent company triggers a set of Foreign Exchange Management Act 1999 (FEMA) reporting obligations, DTAA-governed withholding tax…

The rules on how buyback proceeds are taxed in India have changed twice in eighteen months, and the version currently in force after Finance Act 2026 is neither what founders planned around in 2023 nor what the market was navigating in late 2024. If you are a founder holding more…

Setting up a wholly owned subsidiary in India has become the most preferred market-entry structure for foreign companies seeking long-term presence, operational control, and regulatory flexibility. A wholly owned subsidiary (WOS) is an Indian company in which 100% of the share capital is held by a foreign parent entity, incorporated…

Indian founders spend a lot of time on product, fundraising, and hiring. They rarely spend enough time on structure, until a CA or a well-meaning investor tells them they are “leaving money on the table” by not having a holding company, or that an LLP would have saved them crores…

Winding up a wholly owned subsidiary (WOS) in India involves more steps than winding up an ordinary domestic company. The reason is the foreign dimension: alongside the Companies Act 2013 exit route, the parent company triggers a set of Foreign Exchange Management Act 1999 (FEMA) reporting obligations, DTAA-governed withholding tax…

Setting up a wholly owned subsidiary in India has become the most preferred market-entry structure for foreign companies seeking long-term presence, operational control, and regulatory flexibility. A wholly owned subsidiary (WOS) is an Indian company in which 100% of the share capital is held by a foreign parent entity, incorporated…

A foreign parent company can close its Indian subsidiary through two routes: strike off under Section 248 of the Companies Act 2013 for defunct companies with no assets or liabilities, or voluntary liquidation under Section 59 of the Insolvency and Bankruptcy Code (IBC) 2016 for solvent companies that need a…

Copyright is simultaneously the most pervasive and most mismanaged intellectual property right in the Indian startup ecosystem. Every line of code a developer writes, every screen a designer produces, every course module a content team authors, all of it attracts copyright the moment it is fixed in a tangible form….

India’s startup ecosystem has witnessed the emergence of various funding tools designed to address the challenges of early-stage fundraising. Among these, the India Simple Agreement for Future Equity (“iSAFE”) notes have gained traction as an innovative funding mechanism tailored specifically for the Indian market. iSAFE notes are agreements to purchase…

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…