Corporate

On 10 March 2026, the Government of India issued a press release (Press Release) indicating that Union Cabinet (Cabinet) has approved amendments to the foreign direct investment (FDI) regime in India with respect to for investments into India with beneficial ownership originating from countries sharing land borders with India (LBCs) under a regulation known as “Press Note 3” (PN3).

The Government of Odisha (State) has unveiled the ‘Global Capability Centres Policy-2025’ (Policy), valid for a period of 5 years from 31 December 2025, aimed at positioning the State as East India's premier destination for corporations looking to set up Global Capability Centres (GCCs).

GOI has notified 5 February 2026 as the commencement date for the Sabka Bima Sabki Raksha (Insurance for All, Protection for All) (Amendment of Insurance Laws) Act, 2025 (Amendment Act), including 100% foreign investment in Indian insurers.  

The final form of amendments to the Indian Insurance Companies (Foreign Investment) Rules, 2015 have now been notified, with effect from 30 December 2025 (Amendment).

NFRA in its recent circular to listed entities and specified bodies corporate, emphasises on the importance of two-way communication between auditors and TCWG.

The Parliament of India has adopted the Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Bill, 2025, which seeks to amend the Insurance Act, 1938, the Insurance Regulatory and Development Authority of India Act, 1999, and the Life Insurance Corporation Act, 1956.

The government of Rajasthan has recently released the Rajasthan GCC Policy aimed at positioning the state as a top destination for corporations looking to set up global capability centres.

MCA has significantly revised the financial thresholds for classifying a company as a "Small Company" under the Companies Act 2013, via the Companies (Specification of Definition Details) Amendment Rules, 2025, effective from 1 December 2025.

The Government of Maharashtra has released the Maharashtra GCC Policy. The policy seeks to provide compelling benefits for new GCCs to set up shop and existing GCCs to expand operations.