The Income Tax Bill 2025 has been introduced to replace the more than six-decade-old Income Tax Act 1961. With its proposed implementation from April 1, 2026 (Tax Year 2026-27), the New Bill aims to modernize and simplify India's tax legislation.

As India moves toward its vision of Viksit Bharat 2047, the Union Budget 2025-26 lays down a roadmap for sustainable growth, fiscal resilience, and business transformation. Against the backdrop of a dynamic global economy, this budget underscores the government’s commitment to structural reforms, investment-driven policies, and inclusive development.

In an era marked by unprecedented technological advancements and rapidly evolving business landscapes, the world of M&A is undergoing a profound transformation. Navigating the complexities of a globalized marketplace requires innovative solutions to enhance efficiency and expedite transactions, making the strategic integration of AI a game-changer for M&A professionals.

Global Capability Centers (GCC) have evolved from cost generators to strategic business enablers and value generators. During the initial stage, the majority of transactional activities, headcount, and budgets are off-shored under local governance with the aim of cost reduction. As GCCs grow over time, there is an increase in demand for service and for talent. Companies then shift from focusing…