Posts

Showing posts from 2026

SEBI Digital Accessibility Compliance: What Should Intermediaries Do by 31 March 2026?

Image
  SEBI Digital Accessibility Compliance: What Should Intermediaries Do by 31 March 2026? Many SEBI registered intermediaries are currently confused about what exactly needs to be done by 31 March 2026 under the Digital Accessibility circular issued by the Securities and Exchange Board of India (SEBI) . Let us simplify the requirement.   What is the 31 March 2026 Requirement? As per SEBI’s clarification circular dated 8 th December 2025 , regulated entities must submit a status of readiness and compliance for their digital platforms by 31 st   March 2026 . This is not an accessibility audit deadline . Instead, SEBI is asking entities to report the accessibility status of their investor-facing digital platforms . The submission should include: List of digital platforms (websites, mobile apps, portals) Status of accessibility compliance based on WCAG guidelines (AA level) Remarks explaining readiness or current compliance position The repo...

Indian Founder's Dilemma: Should you really incorporate in Delaware?

For an Indian tech founder, choosing between a US LLC and a C-Corporation is a foundational decision that impacts nearly every aspect of your business, from day-to-day compliance to your ability to raise venture capital . The best choice depends entirely on your specific goals: an LLC is often ideal for bootstrapped founders and service providers seeking simplicity, while a C-Corp is the non-negotiable standard for those planning to build a high-growth, venture-backed startup. Here is a detailed breakdown of how each structure benefits an Indian tech founder from the four viewpoints you requested. Summary: LLC vs. C-Corp at a Glance Viewpoint Limited Liability Company (LLC) C-Corporation (C-Corp) Compliance Simpler . Fewer formalities, no board meetings, but requires specific IRS Form 5472 filing (with steep penalties for non-compliance). Must also comply with Indian FEMA/ODI rules  . Complex . Ri...

NISM Certification Requirements Before Launching an Alternative Investment Fund (AIF)

  Understanding Mandatory Examinations for AIF Managers & Compliance Officers The Securities and Exchange Board of India (SEBI), through various circulars and the National Institute of Securities Markets (NISM), has prescribed mandatory certification requirements for key personnel involved in the management and compliance of Alternative Investment Funds (AIFs). These certifications ensure that fund managers and compliance professionals possess adequate regulatory, operational, and risk management knowledge before managing investor capital. This article explains which NISM examination is required for which role and for which category of AIF , and why these certifications are mandatory before commencing AIF operations. 1. Certification Requirements for AIF Fund Managers / Key Investment Team A. Category I & Category II AIFs Applicable Examination: ✅ NISM-Series-XIX-D: Category I and II Alternative Investment Fund Managers Certification Examination Applicab...