CSR applicability for FY 2026–27 defines which companies in India are legally required to undertake and report Corporate Social Responsibility activities under Section 135 of the Companies Act, 2013. It is based on prescribed financial thresholds for net worth, turnover, and net profit, assessed each financial year. Companies that fall within these thresholds must budget,...

For US technology conglomerates, the calculus of global expansion has fundamentally shifted. Historically, setting up business in India was driven by labor arbitrage and captive IT support. Today, the strategy has pivoted entirely toward capturing hyperscale digital infrastructure incentives. The most monumental of these shifts is the recently announced sovereign tax holiday extending to 2047...

For decades, US corporate boards viewed their international outposts primarily through the lens of cost reduction. The classic “labor arbitrage” model dictated that non-core, repetitive tasks could be offshored to maximize EBITDA margins and trim operational bloat. Fast forward to 2026, and that paradigm is practically obsolete. The modern global capability center is no longer...

Introduction The landscape of cross-border Mergers and Acquisitions (M&A) in India is undergoing a profound transformation. For decades, the success of a cross-border deal was measured almost exclusively by hard financial data: EBITDA margins, tangible asset valuations, and market share projections. However, as global integration deepens, financial heads and CFOs are realizing that the biggest...

Are you navigating the strict cross-border transfer rules under the DPDP Act? Discover how US health-tech entities can achieve compliance as a massive competitive B2B sales advantage in India. The Indian digital health ecosystem is expanding at an unprecedented rate, offering a highly lucrative market for US-based health-tech firms. From AI-driven diagnostics to telemedicine infrastructure,...

For US-based Software-as-a-Service (SaaS) companies looking to establish Global Capability Centers (GCCs) or offshore engineering hubs, the default strategy has historically pointed to one city: Bangalore. However, as we navigate 2026, the financial and operational realities of India’s Tier-1 tech capitals are shifting drastically. Saturated infrastructure, hyper-competitive talent wars, and skyrocketing real estate costs are...

Details the RBI’s new IRACP Amendment directions forcing NBFCs to recompute ECL provisions under Ind AS 1 for DLG portfolios. The regulatory environment for Non-Banking Financial Companies (NBFCs) and digital lending platforms in India has reached a critical inflection point. In an aggressive move to tighten systemic risk and enhance balance sheet transparency, the Reserve...

The final weeks of the financial year represent a period of intense operational pressure for corporate finance departments. Between closing the books and reconciling supplier invoices, Chief Financial Officers (CFOs) must also navigate the rigid statutory mandates of the Companies Act, 2013. A major pain point has been the Corporate Social Responsibility (CSR) expenditure requirement,...

Global Capability Centers in 2026: Dealing with the 15.5% IT Safe Harbor The situation with Global Capability Centers in India has changed a lot in 2026. For people in charge of money and taxes at US companies, the big problem has always been “transfer pricing issues”. The risk that Indian tax authorities will question the...