RESOURCES

S EBI MANDATES NOTICE BEFORE SALE OF PLEDGED SECURITIES Summary: On 5 February 2026, the Securities and Exchange Board of India ( SEBI ) issued a circular strengthening the framework for creation and invocation of pledges over securities held in the depository system. The amendments align pledge procedures with Sections 176 and 177 of the Indian Contract Act, 1872, mandate a standardized pledge request form, and require pledgees to provide prior notice before selling pledged

B AHRAIN APPROVES INTRODUCTION OF CORPORATE INCOME TAX Summary: Bahrain’s Cabinet has approved the proposed introduction of a 10% Corporate Income Tax ( CIT ), expected to take effect from 2027. In Detail:  On 29 December 2025, the Bahraini Cabinet approved the proposed introduction of a CIT regime, with implementation expected from 2027. This marks a significant shift in Bahrain’s fiscal framework and reflects the Kingdom’s broader revenue diversification strategy. Key Featu

INDIA’S NEW INSURANCE FDI FRAMEWORK TAKES EFFECT – 5 FEBRUARY 2026 Summary: The Indian Parliament has passed the Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Act, 2025, permitting insurance companies to receive up to 100% foreign direct investment ( FDI ), a significant increase from the earlier 74% cap. The reform is expected to strengthen capital inflows, accelerate technology adoption, introduce global best practices into India’s insurance sector, and enhance empl

UAE OVERHAULS ONSHORE CAPITAL MARKETS FRAMEWORK  SCA RECONSTITUTED AS CMA EFFECTIVE 1 JANUARY 2026 Summary: The   United Arab Emirates ( UAE ) has introduced a comprehensive overhaul of its onshore capital markets regime through Federal Law No. 32 of 2025 and Federal Law No. 33 of 2025. The reforms reconstitute the former Securities and Commodities Authority as the Capital Market Authority and significantly expand regulatory supervision, cross-border reach, governance require

UAE ENACTS FEDERAL DECREE-LAW NO. 20 OF 2025: KEY AMENDMENTS TO THE COMPANIES LAW Summary: The United Arab Emirates has issued Federal Decree-Law No. 20 of 2025, introducing targeted yet significant amendments to Federal Decree-Law No. 32 of 2021 (the “Companies Law”). These reforms reflect the UAE’s ongoing commitment to modernising its corporate legal framework, aligning with international best practices, and enhancing the regulatory environment for commercial entities. The

SEBI MODIFIES CONDITIONS FOR REDUCED DENOMINATION OF DEBT SECURITIES Summary: The Securities and Exchange Board of India ( SEBI ) has issued Circular No. HO/17/11/24(1)2025‑DDHS‑POD1/I/491/2025 dated 18 December 2025, amending the conditions under which issuers can offer debt securities at a reduced denomination. The change expands eligibility to include zero‑coupon debt securities alongside traditional interest‑bearing instruments, enhancing accessibility and flexibility in

BAHRAIN LABOUR LAW INSIGHTS: WINTER 2025 COMPLIANCE UPDATE Summary: Bahrain has introduced and proposed several important labour law developments impacting employer compliance in Winter 2025. Key updates include stricter workplace first aid and emergency care requirements, proposed reforms tightening redundancy termination procedures, clarifications from the Court of Cassation on pension contributions and arbitration clauses, and the continued rollout of the Wage Protection S

D IGITAL PERSONAL DATA PROTECTION RULES, 2025 NOTIFIED BY MEITY Summary: The Ministry of Electronics and Information Technology ( MeitY ) has officially notified the Digital Personal Data Protection Rules, 2025. This marks a significant milestone in India’s data protection framework and operationalises the country’s first comprehensive personal data protection law. In Detail: With the notification of the Digital Personal Data Protection Rules, 2025, the Government of India ha

M EITY NOTIFIES 2025 AMENDMENTS TO IT RULES, ENHANCING INTERMEDIARY DUE DILIGENCE AND ONLINE CONTENT TAKEDOWN FRAMEWORK Summary: The Ministry of Electronics and Information Technology (MeitY), through Notification G.S.R. 775(E) dated 22 October 2025, has introduced the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025, which will come into effect from 15 November 2025. These amendments tighten compliance obligations on interm

UAE ISSUES NEW ANTI-MONEY LAUNDERING LAW FOR 2025 Summary: The United Arab Emirates (UAE) has introduced a new Anti-Money Laundering and Counter-Terrorist Financing law that replaces the previous 2018 framework and further aligns the country with global FATF standards. The new legislation strengthens the overall regulatory system, expands the scope of offences, increases enforcement powers, and raises potential liability for both companies and senior management. This update r

Bahrain 2025 Commercial Companies Law Amendments: Key Changes and Implications Summary: Bahrain has enacted Decree-Law No. 38 of 2025,...

ABU DHABI ESTABLISHES LABOUR PROSECUTION TO PROTECT WORKERS’ RIGHTS Summary: The Abu Dhabi Judicial Department ( ADJD ) has announced the...

D IFC ANNOUNCES AMENDMENTS TO SELECT LAWS UNDER THE DIFC LAW AMENDMENT LAW Summary: The Dubai International Financial Centre ( DIFC ), a...

STANDARDS FOR DISCLOSURES TO AUDIT COMMITTEES AND SHAREHOLDERS IN THE APPROVAL OF RELATED PARTY TRANSACTIONS Summary: The Securities and...

DIFC OPENS PUBLIC CONSULTATION ON VARIABLE CAPITAL COMPANY (VCC) REGULATIONS Summary: The DIFC Authority has launched a public...

SEBI ISSUES REVISED INDUSTRY STANDARDS FOR RELATED PARTY TRANSACTION DISCLOSURES, EFFECTIVE SEPTEMBER 2025 Summary: The Securities and...

SAUDI ARABIA NEW DRAFT DATA PROTECTION AMENDMENTS Summary: Saudi Arabia is progressing its data protection regime with two key regulatory...

UAE INTRODUCES TURNOVER THRESHOLDS FOR MERGER FILINGS Summary: The United Arab Emirates ( UAE ) has announced a major development in its...

SEBI Updates ESG Disclosure Norms Under LODR Summary: The Securities and Exchange Board of India ( SEBI ) has revised its Listing...

SEBI ISSUES CLARIFICATION ON COMPLIANCE OFFICER DESIGNATION UNDER LODR Summary: The Securities and Exchange Board of India ( SEBI ) has...