Recent Seminar organised by IMC x BCAS x CTC
Post by IMC: “The session on Acquisition, Divestment and Scheme of Arrangement for Unlisted Companies – Regulatory (including FEMA, Companies Act and […]
Read moreAuthor: Binoy Parikh
Compliance Hurdles vis-a-vis Permissibility under FEMA for NR Investments
My Quote in MoneyControl on the practical realities vis-a-vis recently notified permissibility of investments by non-residents through portfolio investments: The decision to […]
Read moreClearing US CPA
Happy to share that I have cleared the US CPA examination. There is an increasing trend of Indian promoters with US residency […]
Read moreFast Track Mergers and Demergers: Expanded, but Efficacious?
The fast-track route under Section 233 has been quietly transformed over the past year. The September 2025 Amendment Rules widened eligibility and […]
Read morePreference Shares: Structure Savoir-Faire Across Various Use Cases
In my latest article, as published on Taxsutra, I work through three use cases where the multiple personalities of a single instrument […]
Read moreLLP Mergers: The Case for Tax Neutrality
The LLP as a business vehicle has gained significant traction in the recent times in terms of Indian corporate organisation: flexible governance, […]
Read morePerpetual Debentures: Equity in Substance, Debt in Form, and the Hat It Wears Under Each Law
(This article was first published in Taxsutra) Background Perpetual debentures, in the Indian context, refer to debt instruments issued without a fixed […]
Read moreWhat Happens After the Founder?
Most Indian promoter families do not fail because of poor business decisions. They fail because the transition from one generation to the […]
Read morePerpetual Debentures: Equity in Substance, Debt in Form
Perpetual debentures occupy an interesting space in the structuring toolkit. By keeping the maturity, the coupon servicing, and the principal repayment discretionary […]
Read moreCapital Reduction as an Instrument Conversion Mechanism
Section 66 of the Companies Act has long been understood as a mechanism for writing off accumulated losses or returning surplus capital. […]
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