Insights

Women in Business Women in Business 2026: The value of visibility

The Women in Business 2026 research reveals how visible gender-balanced leadership strengthens innovation, attracts talent, builds investor confidence and accelerates growth in mid-market organisations.

06 Mar 2026

Article War in the Gulf, shockwaves at home: What the US-Iran conflict means for India’s energy

Escalating conflict in the Gulf is sending shockwaves through global energy markets and trade routes. This analysis explores how disruptions in the Strait of Hormuz could impact India’s energy security, supply chains and economic stability.

5 min read | 05 Mar 2026

Article Understanding changing composition of tax collections

Direct taxes now account for 58.5% of total tax collections, with non-corporate taxes the dominant contributor. In indirect taxes, GST is now the most buoyant revenue source. This suggests an improvement in the progressivity of the tax system, explain Richa Sawhney & Manoj Mishra.

4 min read | 27 Feb 2026

Article India’s IT Rules 2026: Reshaping platform responsibility in AI era

India has amended the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021, with changes effective from 20 February 2026, marking a shift in how artificial intelligence (AI) and online platforms are governed.

5 min read | 25 Feb 2026

Article From treaty availability to substance scrutiny: Rethinking cross-border tax structuring in India

This article explains the global shift in tax enforcement from treaty availability tests to deeper substance scrutiny, highlighting implications for treaty benefits, residency claims, GAAR, cross-border planning and compliance risk for multinational investors and businesses.

10 min read | 20 Feb 2026

Article India’s move from data to decarbonisation in the global AI climate race

AI’s role in India’s low-carbon transformation is expanding — from emissions optimisation and energy efficiency to climate finance credibility and systemic resilience.

5 min read | 20 Feb 2026

Article Beyond rate changes: The real indirect tax story of Union Budget 2026

This article examines the indirect tax narrative in Union Budget 2026, going beyond rate changes to discuss ITC utilization issues, inverted duty structures, refund reforms, compliance pain points and systemic priorities for indirect tax efficiency in India.

6 min read | 18 Feb 2026

Article Union Budget 2026: Government’s sankalp to build a Healthy India and shape a Viksit Bharat

Union Budget 2026 signals a decisive pivot in India’s health policy to build the full stack required for an innovation-led, patient-centred health economy.

5 min read | 16 Feb 2026

Article Building strategic indispensability: How Budget 2026-27 deepens India’s global value chain role

India’s Union Budget 2026-27 signals a clear shift in how the country positions itself within global value chains. As production decisions are increasingly shaped by supply reliability, regulatory compliance, and capability depth, the Budget moves beyond cost competitiveness and incentive-led growth toward strengthening the foundations for ecosystem-led, durable participation in global production networks.

7 min read | 13 Feb 2026

Article Budgeting rural prosperity

This article examines how Union Budget 2026 can enhance rural prosperity through targeted public spending on livelihood support, rural infrastructure, financial inclusion, social security schemes, education and health — aligning fiscal priorities with inclusive growth and resilience in India’s rural economy.

4 min read | 12 Feb 2026

Article Data governance in 2025–26: Navigating India and global regulatory shift in the age of technology and AI

India’s data governance landscape is transforming in 2025-26 with the operationalisation of the Digital Personal Data Protection (DPDP) Act and Rules. The article breaks down how businesses should adapt to evolving data protection standards, the role of the newly notified DPDP Rules 2025, compliance pathways across phased implementation timelines, and implications for risk, privacy, and cross-border data flows.

7 min read | 11 Feb 2026

Article POV on Budget 2026 - Urban infrastructure

Union Budget 2026 resets India’s urban infrastructure agenda by boosting capital expenditure to ₹12.2 lakh crore, prioritising city economic regions, transport and last-mile connectivity and expanded access to finance to support urban growth and economic multiplier effects under the Viksit Bharat vision.

4 min read | 10 Feb 2026

Article Budget 2026: REITs, recycling capital and the next phase of Indian real estate

This article examines how REITs and capital recycling mechanisms are driving the next phase of Indian real estate by unlocking liquidity, enhancing investor participation and reshaping capital allocation in both commercial and residential segments.

3 min read | 10 Feb 2026

Article Budget 2026: Building resilience for a Vibrant Bharat

Union Budget 2026 prioritises resilience and long-term growth for a vibrant Bharat through self-reliance, balanced manufacturing and services, MSME support, regulatory simplification, and mid-market empowerment — moving from reform to performance.

5 min read | 09 Feb 2026

Article Budget signals India's strategic bet on CCUS for deep decarbonisation

Union Budget 2026-27 marks a quiet but consequential inflection point in India's climate and industrial policy. While much of the global discourse continues to revolve around renewable capacity additions and long-term net zero pledges, this Budget signals something more structural.

4 min read | 06 Feb 2026

Article Investment-led productivity, growth in agriculture budget

Union Budget 2026 should shift India’s health system from hospital-centric treatment to prevention-led care by boosting primary health services, mission-mode NCD and cancer screening, mental health programmes, frontline health workforces and cross-sector public health interventions for long-term resilience and productivity.

3 min read | 04 Feb 2026

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