Foreign Direct Investments

What’s Changed, What’s Not: The 2026 FDI Approval DPIIT SOP

Summary: The DPIIT has revised the Standard Operating Procedure governing the processing of FDI proposals requiring government approval, to align it with the recent changes introduced under Press Note 2 of 2026 and the NDI Amendment Rules, 2026. While the overall approval framework remains largely unchanged, the revised SOP introduces significant procedural changes, including a dedicated framework for investments from countries sharing land borders with India, enhanced disclosure and reporting requirements, revised timelines and other measures aimed at streamlining the FDI approval process.

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100% FDI in Insurance: Getting the Ground Ready

Summary: The Ministry of Finance has proposed significant amendments to the Indian Insurance Companies (Foreign Investment) Rules, 2015, marking the latest regulatory move towards enabling 100% foreign direct investment in insurance companies. This follows Finance Minister Nirmala Sitharaman’s Budget 2025-26 announcement to review and simplify FDI guardrails and conditionalities, representing a significant shift in India’s approach to foreign investment in the insurance sector. Our blog analyses the key proposals and implications for insurers/ intermediaries and stakeholders from a regulatory standpoint.

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This post analyses the permissibility of and key legal considerations for share-based benefits/ incentives, like ESOPs, RSUs, SARs, etc., that foreign companies offer to the employees of their Indian group companies.

Continue Reading Employee Share-based Incentives by foreign companies for employees of group companies in India: Should it be an ESOP, RSU, ESPS, SAR or Phantom Stock?