Treelife Resources

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…

India’s transfer pricing safe harbour framework has been overhauled under the Income Tax Act, 2025 and Income Tax Rules, 2026, effective 01 April 2026. For the first time since 2013, the rules are commercially realistic: a single uniform margin, a dramatically wider transaction cap, and an automated approval mechanism that…

India is one of the most documentation-intensive transfer pricing jurisdictions in the world. When the Organisation for Economic Co-operation and Development (OECD) released the Base Erosion and Profit Shifting (BEPS) Action 13 framework in 2015, India moved faster than most countries to embed it into domestic law. By 2016, Rules…

A profit and loss statement is built on judgement. Revenue recognition timing, expense classification, related-party pricing and provisioning are all choices, made inside the finance function, that shape how the year looks on paper. A GST return is built on something harder to bend: an invoice, a time of supply,…

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…

India’s transfer pricing safe harbour framework has been overhauled under the Income Tax Act, 2025 and Income Tax Rules, 2026, effective 01 April 2026. For the first time since 2013, the rules are commercially realistic: a single uniform margin, a dramatically wider transaction cap, and an automated approval mechanism that…

India is one of the most documentation-intensive transfer pricing jurisdictions in the world. When the Organisation for Economic Co-operation and Development (OECD) released the Base Erosion and Profit Shifting (BEPS) Action 13 framework in 2015, India moved faster than most countries to embed it into domestic law. By 2016, Rules…

India’s transfer pricing certification has changed in ways that go beyond renaming a form. From Tax Year 2026-27, every person with international transactions or specified domestic transactions (SDTs) files Form No. 48 under Section 172 of the Income-tax Act 2025, replacing Form 3CEB which was prescribed under Section 92E of…

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…