InCorp Global 
Tax implications arise when a new partner is admitted, or an existing partner retires from a partnership firm/LLP/AOP/BOI. These implications become relevant when the partner receives stock-in-trade, capital assets or money from the entity. These are governed by Section 9B read with Section 45(4) and Section 48 sub clause (iii) of Income Tax Act, 1961 […]
Natural hazards are no longer an exceptional or isolated event in the age of environmental variability. Globally, they are becoming frequent and severe leading to loss of lives, property and other damages. From floods, wildfires, to earthquakes, the damage is irreversible. Today, businesses face an impending threat to operations, but there is a long-term challenge […]
A growing number of promoters are now holding their company shares through trusts. As per Prime Database, as on October 2025, among the 2,757 companies listed on the NSE, promoters of ~880 of these companies hold their shares through different trust structures- private, public or Family Trust driven by the need to safeguard wealth, enhance […]
As sustainability commitments grow more prominent, so does the risk of greenwashing. Customers, investors, and regulators are no longer satisfied with vague claims like “eco-friendly” or “green”. And that’s where an environmental declaration such as an EPD plays a key role. Greenwashing is when companies make environmental claims that sound impressive but do not hold […]
The environment that surrounds sustainability for Small and Medium Enterprises has now changed significantly. What used to seem like a far-off worry has now become an urgent commercial and economic reality. Investor confidence, market positioning, and contract opportunities can now directly be impacted by EcoVadis ratings. However, SMEs continue to face the required skill gap. […]
Water touches every aspect of development, and it links with nearly every Sustainable Development Goal. It drives economic growth, supports healthy ecosystems, and is essential and fundamental for life itself. – The World Bank Group, Water Water resources are one of the most vulnerable natural resources in the era of climate change and rapid economic […]
Succession in family businesses is inevitable and vital for preserving legacy, unity, and continuity. It promotes a sense of belonging among the next generation, ensures harmony, and supports business growth without disruption. Early planning is essential to address issues and enable smooth transitions followed by clear communication amongst the family members. Without a clear roadmap, […]
Globally, sustainability reporting is being recognised as a fundamental business practice. Investors, regulators, and a broad range of stakeholders are insisting on a clear picture of the environmental, climate, and related financial risks, and how they shape performance and strategy over the long term. In pursuit of this goal, the International Sustainability Standards Board (ISSB) […]
Across global supply chains and capital markets, CDP reporting, previously known as Carbon Disclosure Project, has become one of the most reliable metrics to access corporate climate and environmental performance. From a voluntary ESG compliance and sustainability reporting system, it has become an essential expectation: investors, regulators and customers are increasingly using CDP reporting to […]
GIFT City, India’s only International Financial Services Centre (IFSC), pairs a single, tech-friendly regulator (IFSCA) supported by technological infrastructure to attract cross border finance, fintech, and IT. Regulatory sandboxes, targeted incentive schemes, and an increasingly interoperable supervisory approach shortens time to market, while resilient utilities and robust connectivity reduce operational risk. This extended guide maps […]
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