The Supreme Court ruled that Tiger Global’s gains from selling its Flipkart stake are taxable in India, applying GAAR and the substance-over-form principle. The verdict denies treaty benefits to sham structures, strengthens India’s anti–tax avoidance stance, and underscores the need to balance tax sovereignty with investor confidence.
Click to View MoreThe Export Preparedness Index (EPI) 2024, released by NITI Aayog, provides a comprehensive assessment of the export readiness of Indian States and Union Territories by evaluating infrastructure, business ecosystem, policy and governance, and export performance. With a stronger focus on districts, MSMEs, human capital, and cost competitiveness, the index identifies key challenges and policy priorities, promotes cooperative federalism, and supports India’s long-term goal of achieving sustained, inclusive, and globally competitive export growth.
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India’s $4.1-trillion economy in 2025, now the world’s fourth largest, runs on Reform Express 2025. Trade pacts like the India–UK CETA, lower compliance burdens, new labour and market laws, and reforms such as the Indian Ports Act and SHANTI Bill aim to de-risk investment and convert reform momentum into sustained high growth.
Click to View MoreIndustrial parks are planned industrial ecosystems that provide serviced land, shared infrastructure, and simplified governance to accelerate manufacturing growth in India. Backed by initiatives such as plug-and-play parks, the India Industrial Land Bank, industrial corridors, and the Industrial Park Rating System, they play a crucial role in attracting investment, generating employment, promoting sustainability, and strengthening India’s integration into global value chains, while also requiring continuous upgrades to address infrastructure gaps, regional imbalances, and environmental challenges.
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The Securities Markets Code, 2025 seeks to modernise India’s capital market regulation by consolidating the Securities Contracts (Regulation) Act, 1956, the SEBI Act, 1992, and the Depositories Act, 1996 into a single, principle-based framework. The Code strengthens the regulatory role of Securities and Exchange Board of India, decriminalises minor procedural violations, enhances investor protection through a statutory Investor Charter and Ombudsperson, and improves oversight of market infrastructure institutions. By reducing regulatory fragmentation and aligning with global best practices, the Code aims to boost investor confidence, ease compliance, deepen capital markets, and support India’s long-term economic growth.
Click to View MoreThe proposed Jan Vishwas Siddhant seeks to replace Licence Raj with a trust-based regulatory model. Building on the Jan Vishwas Act, 2023, it promotes self-registration, risk-based inspections, decriminalisation of minor offences and a single digital legal portal. The reform aims to cut compliance burdens, boost ease of doing business, spur innovation and support faster economic growth toward a Viksit Bharat.
Click to View MoreThe Four Labour Codes consolidate 29 fragmented laws into a unified, modern framework aimed at improving worker protection while enhancing economic efficiency. They introduce uniform definitions, digital compliance, and risk-based inspections to reduce regulatory burden and improve enforcement. By extending wage, safety, and social security coverage to unorganized, gig, and platform workers, the codes seek to make India’s labour market more inclusive. At the same time, streamlined procedures such as single licensing and online registrations aim to attract investment and support job creation. Overall, the reforms attempt to balance welfare with productivity and build a future-ready labour ecosystem.
Click to View MoreIndian federalism is competitive, with states vying for investment through reforms encouraged by NITI Aayog indices. This boosts innovation but risks regional inequality and unsustainable incentives. A balanced cooperative-competitive model is needed to pair healthy rivalry with equitable, sustainable national development.
Click to View MoreNITI Aayog’s report urges India to decriminalize minor tax offences, remove mandatory jail terms, and restore judicial discretion. It calls for distinguishing genuine errors from fraud, adopting global best practices, and building a fair, trust-based tax system that promotes compliance, transparency, and equity.
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