Treelife Resources

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,…

Most founders receive a monthly financial pack and skim the top line. Revenue is up, cash is fine, move on. The problem is that the same fifteen metrics get recycled across every startup regardless of what the business actually does, which means a D2C founder ends up staring at MRR…

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…

Gifting shares looks deceptively simple on the surface. No sale, no consideration, no capital gains tax in the donor’s hands. But the transaction creates a layered tax position that sits on the books for years, because it is the recipient who eventually realises the value, and it is the recipient…

Selling shares in a private company sits at the intersection of capital gains law, valuation rules, and, for certain sellers, FEMA. The Finance (No. 2) Act, 2024 made the most significant change to this area in over a decade: the rate on long-term gains from unlisted shares dropped from 20%…

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…

India runs two parallel accounting frameworks for companies. Private unlisted companies below a certain size follow the older Accounting Standards (AS), notified under the Companies (Accounting Standards) Rules, 2021. Companies above the thresholds set by the Ministry of Corporate Affairs (MCA) follow Indian Accounting Standards (Ind AS), notified under the…

BharatPe’s shareholders agreement contained the same clauses that sit in almost every Indian venture-backed SHA: restricted shares, a for-cause clawback, a drag mechanism, and an arbitration clause. What made the Ashneer Grover dispute unusual was not the drafting. It was watching every one of those clauses get tested at once,…

Most Indian B2B contracts signed before 2024 were not written with the Digital Personal Data Protection Act, 2023 in mind. They have a confidentiality clause, sometimes a data security schedule borrowed from a GDPR template, and almost never a clause that survives a Section 8(2) reading. With the DPDP Rules,…

Most Indian employment agreements assign to the employer everything an employee creates, develops, or invents during employment. That clause was drafted for a world where an employee wrote the code, designed the deck, or drew the artwork directly. It was not drafted for a world where an employee types a…

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…