Technical compendia for advocates, CAs, CSs and advisers - drafting, compliance and structuring across the 20 IFSC heads at GIFT City. All booklets free to download as PDF.
55 pp · A compliance-led legal and geopolitical analysis with special reference to ONGC Videsh, Venezuela and the OFAC Sham-Transactions Doctrine.
Download PDF69 pp · A compliance-led legal and strategic analysis of India's IPGCFZ → local-Iranian-entity disposal pursuant to OFAC's wind-down letter of 28 October 2025.
Download PDF71 pp · A comprehensive legal, regulatory and structural guide to family-office structuring through GIFT-City IFSC vehicles.
Download PDF69 pp · The Firm's reference compendium on the IFSCA Act 2019 and the sectoral regulations across the 20 IFSC business heads.
Download PDFFor global asset managers evaluating India's IFSC. Section 80LA(1A) / Section 147 holiday; 9% MAT under §115JB(7); Union Budget 2026-27 proposals.
Download PDFThe complete regulatory and operational guide under the IFSCA (Fund Management) Regulations 2025. SWIT portal; Reg 7(4)/(5) physical presence.
Download PDFWhy foreign investment managers should choose branch form for GIFT IFSC. Companies Act 2013 + FEMA + IRDAI branch-form precedents.
Download PDFServing Indian clients via SEBI + IFSCA registration - the dual-architecture handbook for foreign wealth managers.
Download PDFA handbook on the IFSCA Informal Guidance Scheme 2024. Pre-filing engagement; drafting practice; precedent value.
Download PDFPractitioner's handbook on the IFSCA (Banking) Regulations 2020 and the Banking Handbook v5.0/v6.0. Branch vs IBC; permitted activities; SRVA; ECB interface.
Download PDFModule 17 of the IFSCA Banking Handbook + 2022 Amendment Regs. USD 200k assigned-capital threshold; permitted/prohibited activities; GAO-vs-GIC boundary; §147 tax positioning. Try the live GAO Eligibility Checker →
Download PDFIFSCA (Finance Company) Regs 2021 + GRCTC Framework 4 April 2025. Core/Non-Core/GRCTC categorisation; NoF tiers USD 0.2-3 mn; ECB-recognised-lender status; FEM(OI) Rules 2022 IFSC carve-out. Try the live FC Category Selector →
Download PDFIFSCA (GIC) Regulations 2025 - repealed the 2020 framework. Financial Institution Group eligibility; 10% India-revenue cap; PO + CO IFSC residency; four operating models. Comparator with the GAO pathway. Try the live GIC Operating-Model Selector →
Download PDFIFSCA (CMI) Regulations 2025 (notified 11 Apr 2025) - repealed 2021 framework. Eleven registrable categories; Master-Key Unified Registration; Schedule I net-worth USD 25k-1.5m; SWIT portal. Try the live CMI Net-Worth Calculator →
Download PDFIFSCA FE Framework (27 Apr 2022). Two tracks (Authorisation + Sandbox) and three sandbox sub-tracks (FIS / FRS / IoRS). Cash grants up to INR 75 lakh under the FinTech Incentive Scheme 2022. Try the live FinTech Pathway Selector →
Download PDFIFSCA Aircraft Lease Framework (consolidated 15 Nov 2023). Operating + financial leases of aircraft, engines, helicopters; Cape Town primacy via the Protection of Interests in Aircraft Objects Act 2025; Section 80LA + 10(4F) tax profile. Try the live Aircraft Lease Structuring Wizard →
Download PDFIFSCA (Bullion Market) Regulations 2025; IIBX launched 29 Jul 2022. Four-limb architecture (Exchange + Clearing + Depository + Vaults); BDR settlement primitive; Qualified Jeweller route under DGFT Notification 49 (5 Jan 2022); India-UAE CEPA TRQ (180 MT, FY 2025-26). Try the live Bullion Pathway Selector →
Download PDFIFSCA Framework for Ship Leasing (16 Aug 2022, consolidated 23 Jun 2023). Operating + financial + hybrid; capital USD 200k / USD 3m; Section 80LA + 10(4F); CBDT S.O. 1135(E) (Mar 2024) nil-TDS on ship rentals; Tonnage Tax (Ch XII-G) for the Indian operator. Try the live Ship Lease Structuring Wizard →
Download PDFIFSCA Ancillary Framework (10 Feb 2021) + the TAS Regulations 2025 (8 Jul 2025). The lightest IFSCA framework - no minimum capital, USD 3,000 fees per activity, twenty-eight permissible heads. Section 80LA tax holiday on FCY-billed revenue; express carve-in for CA / CS / Advocate partnership firms. Try the live Ancillary Service Pathway Selector →
Download PDFIFSCA (IBC/OEC) Regulations 2022 + MoF Notifications S.O. 2374(E) (23 May 2022) and 24 May 2023. UGC + AICTE disapplied; Top-500 QS / THE eligibility gate; degrees by Parent Entity. First entrants: Deakin (Jan 2024) + Wollongong (Jul 2024). Try the live IBC / OEC Eligibility & Pathway Checker →
Download PDFIFSCA (MII) Regulations 2021 (consolidated 1 Nov 2024). NSE IFSC + India INX + NICCL + ICCL IFSC + IIDI + NSDL IFSC. SEBI (SECC) Regulations 2018 disapplied within the IFSC. Trading hours up to 23h 30m / day; GIFT Nifty relocated from SGX on 3 Jul 2023; monthly turnover USD 96 bn (Dec 2025). Try the live MII Eligibility & Comparison Tool →
Download PDFIFSCA (Payment Services) Regulations 2024 (notified 29 Jan 2024, consolidated 23 Apr 2024). Single authorisation covering five services (account issuance, e-money, escrow, cross-border money transfer, merchant acquisition). RPSP USD 100k / SPSP USD 250k tiers. INR prohibition in e-wallets; escrow funds in IBU/IBC only. FATF Travel Rule with no USD 1k de-minimis. Try the live PSP Category Selector →
Download PDFIFSCA ITFS Guidelines 2024 (updated 11 Apr 2025; repealing 2021 Framework). Factoring, forfaiting, supply chain finance, reverse factoring, LC bill discounting, pre-shipment credit. Operator USD 0.2m owned fund; Financier USD 5m + 5m with factoring-incorporation + FATF gate. CBDT Notification 28/2024 TDS exemption + Section 80LA holiday. Try the live ITFS Participant Pathway Selector →
Download PDFIFSCA (CMI) Regulations 2025 (Schedule I Item 3, USD 200k net worth) + IFSCA Master Circular for CRAs dated 5 August 2025. IOSCO 2015 Code anchor; perpetual SWIT registration; global-scale ratings on any jurisdiction; ESG via separate ERDPP; RBI ECAI bridge for mainland risk-weighting. CareEdge Global IFSC precedent (39 sovereigns since Oct 2024). EU Article 5j Russian-issuer prohibition flagged. Try the live CRA Authorisation & Coverage Tool →
Download PDFIFSCA (Book-keeping, Accounting, Taxation and Financial Crime Compliance) Regulations 2024 (notified 6 Jun 2024). Lex specialis carve-out from the 2021 Ancillary Framework. No minimum net worth - USD 1k + 5k + 5k fees per activity (B/A/T/F each), 60 sq ft / employee, 20% India-transfer cap, no sub-contracting back. ICAI mirror-firm relaxation unlocks the Big-Four migration. Try the live BATF Service Scope & Materiality Selector →
Download PDFIFSCA (Listing) Regulations 2024 + Direct Listing Scheme 2024 + Companies (Listing of Equity Shares in Permissible Jurisdictions) Rules 2024 + FEMA (NDI) Amendment Rules 2024. The first IFSC IPO pathway for Indian unlisted public companies. ESG / Green / SLB / Transition bonds (USD 15.43 bn listed at 30 Jun 2025, 25% of total). Section 47(viiab) + 10(4D) + 80LA near-zero-tax outcome for non-resident investors. Try the live Issuer Listing Pathway Tool →
Download PDFCross-cutting consolidated catalogue. The IFSCA Act 2019 + SEZ Act 2005 + MoF notifications statutory architecture; all 20 business heads in a single Master Reference Table; thematic chapters on Banking, Capital Markets, Insurance, Funds, and Specialty; cross-cutting §80LA + §47(viiab) tax architecture and the four-layer AML / sanctions perimeter. The reference deliverable for new IFSC entrants and the cross-referencing tool for existing participants.
Download PDFThe outward-facing complement to the licensing handbooks. Five investor archetypes (FPI, NRI, family office, sovereign/endowment/pension, corporate treasury); five product channels (listed securities, fund vehicles, direct asset ownership, structured products, banking/credit). The §47(viiab) + §10(4D) tax math with worked example. Operational mechanics from account opening to repatriation. Six red flags. Library complete - 26-volume Practitioner Series.
Download PDF72 pp · The regulatory, tax and structural framework for a foreign investment adviser offering discretionary PMS to Indian residents through the IFSC.
Download PDF63 pp · The regulatory, tax and structural architecture for a foreign insurance group entering the Indian market across mainland and GIFT-City IFSC pathways.
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