India’s Angel Tax: A Closer Look

India’s ‘angel tax’ has been a topic of significant debate, often described as an innocuous term with severe implications. Recently, it has resurfaced in the news as Budget 2024-25 has relieved startups from this tax liability. This tax, unique to India, converts capital into taxable income, which seems counterintuitive...

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Digital Personal Data Protection Act, 2023 (“DPDP Act”)

  The genesis of promulgating the DPDP Act is protection of huge personal digital data available with various authorities, intermediaries, ecommerce players and different connected parties. The growing digital economy has led to increased concerns over privacy and data security. Data protection in European Union is governed by General...

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