ArticleAug 18, 20246 min readBeyond the Ordinary: The Imprecise Contours of Auditors’ Duty to Disclose Fraud(Shruti Mishra, Editor at IELR) Fraud, for the purposes covered by the Companies Act, 2013 ( Companies Act ) has its meaning in section...
UpdateAug 17, 20242 min readForeign Share Swaps: Key Amendments to the NDI Rules 2019(Team IELR) The Foreign Exchange Management (Non-debt Instruments) Rules, 2019 ( NDI Rules ), Schedule I, rule 1(1)(d)(i) restricted...
UpdateAug 17, 20243 min readSEBI’s Update on Dissolution Period for AIF Schemes(Ishaan Saraswat, General Editor at IELR) Under the SEBI (Alternative Investment Funds) Regulations, 2012 ( AIF Regulations ), the terms...
UpdateAug 16, 20242 min readMinistry of Electronics and Information Technology Mulls Removal of Ex-Ante Provisions from the Digital Competition Bill(Shourya Mitra, Senior Editor at IELR) Since the Digital Competition Bill ( DCB ) was released earlier this year for consultation, it has...
UpdateAug 16, 20241 min readThe Banking Laws (Amendment) Bill, 2024 (Bhaskar Vishwajeet, Senior Editor at IELR) The Union Government has recently introduced the Banking Laws (Amendment) Bill, 2024 (...
ArticleAug 15, 20248 min readPeculiar Consequences of FEMA’s Pricing Guidelines on Specific Transactions(Aswath Srinivasan, Editor at IELR) Upon a cursory reading, the pricing guidelines given in rule 21 of the Foreign Exchange Management...