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[1] Insolvency and Bankruptcy Code 2016.[2] The Competition Act 2002.[3] Insolvency and Bankruptcy Code 2016, s 31(4) proviso, inserted by the Insolvency and Bankruptcy Code (Amendment) Act 2018, s 15.[4] Arcelor Mittal India Pvt Ltd v Abhijit Guhathakurta (2019) SCC OnLine NCLAT 920.[5] Independent Sugar Corporation Ltd v Girish Sriram Juneja, Civil Appeal No 6071 of 2023, (2025) INSC 124 (SC).[6] Insolvency and Bankruptcy Code (Amendment) Act 2026 (Act No 6 of 2026), received Presidential assent on 6 April 2026; ss touching Section 31 in force from 26 May 2026. See ibclaw.in, ‘President Assents to Insolvency and Bankruptcy Code (Amendment) Act 2026’ (7 April 2026); LKS Attorneys, 'Insolvency and Bankruptcy Code (Amendment) Act, 2026’ (13 April 2026).[7] Government of India, Ministry of Corporate Affairs, Report of the Insolvency Law Committee (March 2018) paras 8.1-8.7.[8] Competition Act 2002, ss 5-6.[9] Vishal Vijay Kalantri v Shailen Shah, Company Appeal (AT) (Insolvency) No 466 of 2020, (2020) SCC OnLine NCLAT 1013.[10] Makalu Trading Ltd v Rajiv Chakraborty (2020) SCC OnLine NCLAT 643.[11] Committee of Creditors of Essar Steel India Ltd v Satish Kumar Gupta (2020) 8 SCC 531.[12] Anwesha Nanda and Suprava Sahu, ‘A Hollow Victory? IBC vs CCI: How the SC Ruling May Complicate Resolution’ (IBC Laws, 2 April 2025).[13] ‘Supreme Court Ruling Shakes Up Insolvency and Competition Approvals in India’ (Kluwer Competition Law Blog).[14] Insolvency and Bankruptcy (Amendment) Bill 2025, Bill No 107 of 2025, introduced in the Lok Sabha on 12 August 2025.[15] AZB & Partners, ‘IBC 2.0: Major Reforms to Insolvency and Bankruptcy Code’ (3 April 2026).[16] CMS Induslaw, ‘The Insolvency And Bankruptcy Code (Amendment) Act, 2026’ (13 April 2026).[17] LKS Attorneys, ‘Insolvency and Bankruptcy Code (Amendment) Act, 2026’ (13 April 2026); see also Lexology, ‘Insolvency and Bankruptcy Code (Amendment) Act, 2026’ (13 April 2026).[18] Ghanashyam Mishra & Sons (P) Ltd v Edelweiss Asset Reconstruction Co Ltd (2021) 9 SCC 657.[19] MHCO Law, ‘The Insolvency and Bankruptcy Code (Amendment) Act, 2026’ (13 April 2026).[20] ‘Legislating Around The Court: The IBC Amendment Act, 2026 And The Erosion Of Ex-Ante Antitrust Scrutiny In Insolvency Resolution’ (IJLLR).

[1] Foreign Exchange Management Act, No. 42 of 1999, §§ 6, 46-47 (India).[2] Foreign Exchange Management (Non-Debt Instruments) (Fourth Amendment) Rules, 2024, Gazette of India, S.O. 3492(E), r. 4 (Aug. 16, 2024).[3] Id. r. 4 (inserting r. 9A into the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019).[4] Companies Act, No. 18 of 2013, § 62(1)(c) (India).[5] Foreign Exchange Management (Overseas Investment) Directions, 2022, para. 3 (Aug. 22, 2022).[6] Foreign Exchange Management Act, No. 42 of 1999, §§ 6, 46-47 (India).[7] Reserve Bank of India, Master Direction, Foreign Investment in India, RBI/FED/2017-18/60, FED Master Direction No. 11/2017-18 (updated Jan. 20, 2025).[8] Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019, No. FEMA 395/2019-RB (Oct. 17, 2019), regs. 3-4.[9] Foreign Exchange Management (Overseas Investment) Rules, 2022, G.S.R. 646(E) (Aug. 22, 2022); Foreign Exchange Management (Overseas Investment) Regulations, 2022, No. FEMA 400/2022-RB (Aug. 22, 2022).[10] Reserve Bank of India, Master Direction, Overseas Investment, RBI/FED/2024-25/121, FED Master Direction No. 15/2024-25 (July 24, 2024; updated Apr. 1, 2026).[11] Foreign Exchange Management (Non-Debt Instruments) Rules, 2019, r. 2A (India); Reserve Bank of India, Master Direction, Foreign Investment in India, supra note 7.[12] Foreign Exchange Management (Non-Debt Instruments) (Fourth Amendment) Rules, 2024, S.O. 3492(E), r. 4 (Aug. 16, 2024).[13] Foreign Exchange Management (Non-Debt Instruments) Rules, 2019, sch. I (India).[14] Foreign Exchange Management (Non-Debt Instruments) Rules, 2019, sch. I (India).[15] Id. r. 9(1) (as amended Aug. 16, 2024).[16] Reserve Bank of India, Master Direction, Foreign Investment in India, supra note 7, paras. 2.3-2.5.[17] Reserve Bank of India, Master Direction, Foreign Investment in India, supra note 7, para. 2.3.[18] Reserve Bank of India, Master Direction, Foreign Investment in India, supra note 7, paras. 2.3-2.5.[19] Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019, No. FEMA 395/2019-RB, reg. 4 (Oct. 17, 2019).[20] Foreign Exchange Management (Overseas Investment) Rules, 2022, r. 2(1) (India); Reserve Bank of India, Master Direction, Overseas Investment, supra note 10, pt. I.[21] Foreign Exchange Management (Overseas Investment) Rules, 2022, r. 2(1)(e)-(f) (India); Reserve Bank of India, Master Direction, Overseas Investment, supra note 10, pt. I.[22] Foreign Exchange Management (Overseas Investment) Rules, 2022, r. 2(1)(d) (India).[23] Foreign Exchange Management (Overseas Investment) Rules, 2022, r. 2(1)(d) (India); Reserve Bank of India, Master Direction, Overseas Investment, supra note 10, pt. I.[24] Foreign Exchange Management (Overseas Investment) Regulations, 2022, No. FEMA 400/2022-RB, reg. 8(3) (Aug. 22, 2022).[25] Reserve Bank of India, Foreign Exchange Management (Overseas Investment) Directions, 2022, para. 3, Annex I (Aug. 22, 2022).[26] Foreign Exchange Management (Overseas Investment) Regulations, 2022, No. FEMA 400/2022-RB, regs. 3-6 (Aug. 22, 2022).[27] Foreign Exchange Management (Overseas Investment) Regulations, 2022, No. FEMA 400/2022-RB, reg. 3 (Aug. 22, 2022); Foreign Exchange Management (Overseas Investment) Rules, 2022, sch. I (India).[28] Foreign Exchange Management (Overseas Investment) Rules, 2022, sch. I, para. 2 (India); Reserve Bank of India, Master Direction, Overseas Investment, supra note 10, para. 20(7).[29] Foreign Exchange Management (Non-Debt Instruments) (Fourth Amendment) Rules, 2024, S.O. 3492(E), r. 4; Reserve Bank of India, Foreign Exchange Management (Overseas Investment) Directions, 2022, para. 3.[30] Foreign Exchange Management (Non-Debt Instruments) Rules, 2019, r. 9A (India); Foreign Exchange Management (Overseas Investment) Rules, 2022, r. 9 (India).[31] Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019, reg. 4; Foreign Exchange Management (Overseas Investment) Regulations, 2022, reg. 10.[32] Foreign Exchange Management (Overseas Investment) Rules, 2022, r. 2(1)(d), (e) (India).[33] Companies Act, No. 18 of 2013, §§ 42, 62 (India); Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, regs. 160-164 (as amended).[34] Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, reg. 3(1)-(2) (as amended).[35] Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, reg. 3 (as amended).[36] Competition Act, No. 12 of 2002, §§ 5-6 (India).[37] Competition Commission of India, Regulation of Combination, Competition Act, 2002, §§ 5-6, https://www.cci.gov.in/regulation-of-combination (last visited Oct. 7, 2026).[38] Income-tax Act, No. 43 of 1961, §§ 2(47), 45, 47 (India).[39] Income-tax Act, No. 43 of 1961, §§ 45, 47 (India).[40] Id. § 9(1)(i), Explanation 5.[41] Companies Act, No. 18 of 2013, § 234(1)-(2) (India).[42] Companies Act, No. 18 of 2013, § 234 (India); Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, r. 25A (India).[43] Foreign Exchange Management (Overseas Investment) Rules, 2022, rr. 8-9, 19 (India); Reserve Bank of India, Foreign Exchange Management (Overseas Investment) Directions, 2022, paras. 3, 20.[44] Foreign Exchange Management (Overseas Investment) Rules, 2022, rr. 9, 19 & sch. I, para. 3; Reserve Bank of India, Master Direction, Overseas Investment, supra note 10.[45] Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019, reg. 4; Foreign Exchange Management (Overseas Investment) Regulations, 2022, regs. 9-10.

* Assistant Professor, SDM Law College, Mangalore, Karnataka, India E-mail- annapurnashet@gmail.com[1] Ratanlal  & Dhirajlal , The Indian Penal Code (35th edn.  Gurgaon: Lexis Nexis 2018) 16[2] Ibid[3] Lok Sabha Secretariat No. 10/RN/Ref./February/2016 Available at: repeal.pdf (loksabhadocs.nic.in) (Accessed: 23 April 2026)[4] S.N Mishra,  Indian Penal Code. 21st edn. (Allahabad: Central Law Publications, 2018) 17[5] B.M. Gandhi, Indian Penal Code. (3rd edn. Lucknow: Eastern Book Company, 2010) 228[6] Diyajain, ‘Comparative Analysis Between Indian Penal Code, 1860 and Bharatiya Nyaya Sanhita, 2023’. Available at: https://www.legalserviceindia.com/legal/article-13254-comparative-analysis-between-indian-penal-code-1860-and-bharatiya-nyaya-sanhita-2023.html (Accessed: 26 April 2024)[7] Ibid[8] Taxmann, ‘Comparative Study – Bharatiya Nyaya Sanhita 2023(BNS) & Indian Penal Code 1860 (IPC)’. Available at: https://www.taxmann.com/post/blog/comparative-study-bharatiya-nyaya-sanhita-bns-indian-penal-code-ipc ( Accessed: 25 April 2026)[9] Ibid

[1]See generally Susan W Brenner, Cybercrime: Criminal Threats from Cyberspace (Praeger 2010); Jonathan Clough, Principles of Cybercrime (2nd edn, Cambridge University Press 2015) ch 10.[2]Cedric Ryngaert, Jurisdiction in International Law (2nd edn, Oxford University Press 2015) 5-12.[3]The Case of the S.S. Lotus (France v Turkey) (1927) PCIJ Series A No 10.[4]Harvard Research in International Law, Draft Convention on Jurisdiction with Respect to Crime (1935) 29 AJIL Supp 435.[5]United States v Aluminum Co of America, 148 F 2d 416 (2d Cir 1945).[6]United States v Ivanov, 175 F Supp 2d 367 (D Conn 2001).[7]R v Governor of Brixton Prison, ex p Levin [1997] AC 741 (HL).[8]Jennifer Daskal, "The Un-Territoriality of Data" (2015) 125 Yale LJ 326.[9]Michael N Schmitt (ed), Tallinn Manual 2.0 on the International Law Applicable to Cyber Operations (Cambridge University Press 2017) rr 9-10.[10]Yahoo! Inc v La Ligue Contre Le Racisme et L'Antisemitisme, 433 F 3d 1199 (9th Cir 2006) (en banc).[11]Microsoft Corp v United States, 829 F 3d 197 (2d Cir 2016), vacated as moot, United States v Microsoft Corp, 138 S Ct 1186 (2018).[12]Clarifying Lawful Overseas Use of Data Act 2018 (Pub L 115-141, Div V), codified at 18 USC s 2713.[13]Information Technology Act 2000, ss 1(2), 75(1)-(2).[14]Bharatiya Nyaya Sanhita 2023, s 1(4)-(5), corresponding to Indian Penal Code 1860, ss 3-4 (the latter as amended by the Information Technology Act 2008).[15]Sharat Babu Digumarti v Government of NCT of Delhi (2017) 2 SCC 18.[16]Mobarik Ali Ahmed v State of Bombay AIR 1957 SC 857.[17]Ajay Agarwal v Union of India (1993) 3 SCC 609.[18]Banyan Tree Holding (P) Ltd v A Murali Krishna Reddy (2010) 42 PTC 361 (Del) (DB).[19]Shreya Singhal v Union of India (2015) 5 SCC 1.[20]Swami Ramdev v Facebook Inc (Delhi HC, 23 October 2019).[21]Anvar P V v P K Basheer (2014) 10 SCC 473; Arjun Panditrao Khotkar v Kailash Kushanrao Gorantyal (2020) 7 SCC 1; Bharatiya Sakshya Adhiniyam 2023, s 63.[22]State of Maharashtra v Dr Praful B Desai (2003) 4 SCC 601.[23]Bharatiya Nagarik Suraksha Sanhita 2023, s 208.[24]Bharatiya Nagarik Suraksha Sanhita 2023, Chapter VIII (including s 112 on letters of request); cf Code of Criminal Procedure 1973, ss 105A-105L, 166A.[25]Information Technology Act 2000, ss 69, 69A, 69B, 70B(6); Ministry of Electronics and Information Technology, CERT-In Directions dated 28 April 2022.[26]Digital Personal Data Protection Act 2023, s 3(b).[27]Computer Fraud and Abuse Act, 18 USC s 1030(e)(2).[28]Computer Misuse Act 1990 (UK), ss 4-5.[29]Case C-131/12 Google Spain SL v Agencia Espanola de Proteccion de Datos [2014] ECLI:EU:C:2014:317.[30]Case C-507/17 Google LLC v Commission nationale de l'informatique et des libertes (CNIL) [2019] ECLI:EU:C:2019:772.[31]Case C-18/18 Eva Glawischnig-Piesczek v Facebook Ireland Ltd [2019] ECLI:EU:C:2019:821.[32]Google Inc v Equustek Solutions Inc 2017 SCC 34.[33]Dow Jones & Co Inc v Gutnick (2002) 210 CLR 575.[34]Convention on Cybercrime (Budapest, 23 November 2001) ETS No 185.[35]Second Additional Protocol to the Convention on Cybercrime on Enhanced Co-operation and Disclosure of Electronic Evidence (opened for signature 12 May 2022) CETS No 224.[36]UNGA Res 79/243 (24 December 2024), adopting the United Nations Convention against Cybercrime; strengthening international cooperation for combating certain crimes committed by means of information and communications technology systems and for the sharing of evidence in electronic form of serious crimes. The current status of signatures and ratifications should be verified before reliance.