Emerging & Next-Gen Compliance

Emerging Areas — Crypto, ESG & the New Economy

Virtual digital assets, ESG reporting, gig economy taxation, and the regulatory frontier for new-economy businesses in India.

5 articles — updated weekly

Featured

SEBI BRSR ESG Reporting: What Top 1000 Listed Companies Must Do Now

From FY 2024-25, India's top 1000 listed companies face a hard regulatory deadline: BRSR ESG reporting with third-party assurance is now compulsory under SEBI LODR. Scope 3 emissions must be disclosed. Here's what boards and CFOs need to action immediately.

Read article →21 May 2026

Insolvency Resolution Under IBC 2016: The 330-Day CIRP Timeline, Section 29A Eligibility, and CoC Voting Rights

11 Apr 2026

The Insolvency and Bankruptcy Code 2016 sets a strict 330-day timeline for Corporate Insolvency Resolution Process (CIRP) completion. This post breaks down the CIRP phases, explains Section 29A ineligibility criteria, and clarifies secured creditor voting mechanics in the CoC.

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Crypto and VDA Tax in India: Section 115BBH, 30% Flat Tax, and TDS Rules

6 Apr 2026

India taxes crypto and Virtual Digital Assets (VDAs) under Section 115BBH with a flat 30% rate, no loss offset against other income, and mandatory TDS under Section 194S. This is not a capital gains framework--it's a standalone levy with strict disclosure and documentation rules.

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Real Estate Tax in India: Section 45(5A) Joint Development, TDS 194-IC & GST on Under-Construction Flats

24 Mar 2026

Real estate taxation in India involves three critical compliance layers: capital gains under Section 45(5A) for joint development projects, TDS obligations under Section 194-IC on land sales, and GST treatment of under-construction flats following the March 2019 rate reduction. This guide unpacks each.

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DPDPA 2023 Compliance for Businesses: Consent Managers, Data Fiduciary Obligations & Rs.250 Crore Penalties

22 Mar 2026

The Digital Personal Data Protection Act, 2023 (DPDPA 2023) has fundamentally reshaped how Indian businesses handle personal data. Non-compliance exposes you to penalties up to Rs.250 crore under Section 33. This guide breaks down consent manager requirements and data fiduciary obligations that every business must master.

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