Internal Audit Requirements for Investments by IIOs under IFSCA Regulations International Financial Service Centre Insurance Offices (IIOs) operating in GIFT IFSC are subject to a dedicated investment framework under the IFSCA (Investment by International Financial Service Centre Insurance Office) Regulations, 2022. These regulations govern how IIOs invest and manage their…

How Insurance and Reinsurance Offices in GIFT IFSC Should Prepare for IFSCA Investment Compliance International Financial Service Centre Insurance Offices (IIOs) operating from GIFT IFSC are required to maintain a structured and well-governed investment framework under the IFSCA (Investment by International Financial Service Centre Insurance Office) Regulations, 2022. The framework…

IFSCA Investment Regulations for IIOs in GIFT IFSC: Permitted Assets, Exposure Limits and Investment Framework The International Financial Services Centres Authority (Investment by International Financial Service Centre Insurance Office) Regulations, 2022 provide the regulatory framework governing investment of assets by International Financial Service Centre Insurance Offices (IIOs). The regulations, as…

IFSCA Re-insurance Regulations, 2023: Key Requirements for IIOs in GIFT IFSC The IFSCA (Re-insurance) Regulations, 2023 establish the regulatory framework governing inward and outward re-insurance arrangements undertaken by International Financial Services Centre Insurance Offices (IIOs). The framework focuses on sound risk management, appropriate retention, effective governance and responsible placement of…

Secondary Listing of Global ETFs in GIFT IFSC: Understanding IFSCA’s Proposed Framework The International Financial Services Centres Authority (IFSCA) has proposed an important regulatory framework for the secondary listing of Exchange Traded Funds (ETFs) in GIFT IFSC. Through its Consultation Paper dated 27 August 2026, IFSCA proposes to permit fund…

IFSCA Corporate Governance Guidelines for Finance Companies in GIFT IFSC: Revised Applicability Explained The International Financial Services Centres Authority (IFSCA) has established a dedicated regulatory framework for Finance Companies operating in India’s International Financial Services Centre (IFSC). Corporate governance forms an important part of this framework, particularly as Finance Companies…

Inward Re-domiciliation of Foreign Companies into GIFT IFSC: Proposed Framework under Sections 393B–393G The Corporate Laws (Amendment) Bill, 2026 proposes an important legal framework for the inward re-domiciliation of foreign companies into International Financial Services Centres (IFSCs) in India. Through the proposed Chapter XXIIA – Transfer of Registration of a…

IFSC LLP Framework under the Corporate Laws (Amendment) Bill, 2026: Key Changes for GIFT IFSC Entities The Corporate Laws (Amendment) Bill, 2026 proposes a specialised framework for Limited Liability Partnerships operating in International Financial Services Centres. A key proposal is the introduction of the Specified International Financial Services Centre Limited…

SPV-Based Leasing in GIFT IFSC: A New Regulatory Architecture for Global Asset Financing The International Financial Services Centres Authority (IFSCA) has proposed an important development in the regulatory architecture for leasing activities in GIFT IFSC—a dedicated framework for undertaking leasing transactions through Special Purpose Vehicles (SPVs). The proposal forms part…

Setting Up a Leasing Business in GIFT IFSC: A Regulatory and Operational Roadmap The International Financial Services Centres Authority (IFSCA) has proposed a consolidated regulatory framework for undertaking leasing activities from GIFT IFSC. The consultation paper dated August 13, 2026 seeks to bring the existing aircraft and ship leasing frameworks…