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Long-form analysis

The S&S Co. Articles

Long-form analysis of contemporary Indian legal issues by the partners and team of S&S Co. Each article names its authors, states the law as on its date and lists its sources.

NRI Legal Services 📖

Using a Power of Attorney From Abroad for Indian Property and Court Matters: The Complete Process

An NRI who cannot be present in India for every signature usually ends up relying on a power of attorney, and the document fails more often from a defect in execution, stamping or scope than from anything a court later decides on the merits. This piece sets out the full chain, from the desk abroad to the sub-registrar's office in India, and the specific limits the Supreme Court has placed on what such a document can do.

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NRI Legal Services 📖

When a Relative, Tenant or Encroacher Occupies an NRI's Property in India: The Remedies and Their Limits

A flat left with a brother, a house let to a tenant twelve years ago, a farmhouse boundary quietly pushed inward by a neighbour: each is a different legal problem masquerading as the same complaint, 'someone is sitting on my property'. This article separates the remedies by the kind of occupant involved, and sets out how an NRI owner actually brings the case while living abroad.

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Family Law 📖

When a Foreign Divorce Decree Does and Does Not Bind an Indian Court: The Law After the 2026 Rulings

A divorce decree stamped by a court in New Jersey, London or Dubai does not, by that fact alone, end a marriage for any Indian purpose. Whether it does depends on a fifty-year-old provision of the Code of Civil Procedure and a test the Supreme Court restated as recently as January 2026, and a related ruling in September 2026 shows how hard it now is to stop the foreign case in the first place.

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NRI Legal Services 📖

NRE, NRO and FCNR(B) Accounts Under FEMA: The Regulatory Mechanics Behind the Three Labels

Every bank's website explains that an NRE account is fully repatriable rupees and an NRO account is for Indian income, but the more consequential questions sit one level below that: which FEMA provision decides who may open each account, what exactly may be credited to it, what it costs in tax to move money out, and what happens the day a person's residential status changes without anyone telling the bank.

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Corporate Law & M&A 📖

Foreign Investment Into India: Entry Routes, Sectoral Caps and the Compliance Architecture Under FEMA

Every foreign investment into an Indian company runs through the same regulatory architecture, whichever sector it lands in: a choice of entry route, a sectoral cap, a pricing rule, a reporting obligation on the RBI's FIRMS portal, and the possibility that something will have to be corrected later through compounding. This article sets out that architecture as it stands today, including the 2025-2026 changes to the insurance cap, Press Note 3 and the compounding rules, and the disputes that most often grow out of it.

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