Summary: Section 184 of the Companies Act, 2013, governs a director’s duty to disclose his interest in contracts entered into by his company. While it broadly replaced Section 299 of the Companies Act, 1956, Section 184 introduces a notable narrowing
Summary: This article examines the Foreign Contribution (Regulation) Amendment Rules, 2026, which came into force in June 2026. These rules represent a significant recalibration of FCRA, introducing increased compliance obligations for registered organisations. This article analyses the key changes introduced,
Summary: The Supreme Court of India, in Maniyar Iliyaz v. P. Ayyappan, declared the right to walk on footpaths alongside roads a fundamental right under the Part III of the Constitution, prioritising pedestrian movement over vehicles. The case originated from
Summary: Despite Extracorporeal Membrane Oxygenation (“ECMO”) gaining significance as part of critical care treatment in India, especially post-COVID-19, the regulations for ECMO treatment continue to be restricted to the Medical Devices Rules, 2017, and the device risk classification guidelines of
Summary: This blog outlines key changes introduced in Singapore through a revised framework governing Single Family Offices (SFOs). We examine the impact of the newly introduced changes on existing and future SFOs in Singapore.
Summary: CA certificates are governed by the relevant statutory provisions. CAs must issue them in accordance with the professionalism outlined in the ICAI’s code of conduct. Across tax frameworks, such certificates substantiate positions and claims. However, a certificate cannot, on
Summary: Mumbai ITAT in Reliance Foundation Hospital Trust has held that a charitable organisation’s registration cannot be denied merely because of the scale of its operations, sophisticated infrastructure, or substantial receipts. The ITAT examined the scope of enquiry and emphasised
Summary: Countries globally are actively developing strategies to deal with the challenges presented by social media, especially in the context of children. Australia, and more recently the UK, are banning social media for children below a certain age. India is also
Summary: This article examines whether advanced ambulances, such as ALS vehicles and Mobile ICUs, could be classified as mobile clinics or Mobile Medical Units, attracting registration requirements as ‘clinical establishments’ under the Clinical Establishments Act, 2010. A review of the
Summary: The Ministry of Finance published the Draft Insurance Ombudsman (Amendment) Rules, 2025 (“Draft IO Amendment Rules”), for public consultation in November 2025, which continue to remain in draft form. The Draft IO Amendment Rules proposed significant amendments to the
