India has entered a new regulatory phase that affects how international businesses operate, manage compliance, and plan for growth. A series of coordinated policy changes introduced in 2025 is now in effect, with direct implications for taxation, labour regulation, digital data governance, and market entry structures.
ETL GLOBAL Member Dezan Shira & Associates provides a detailed overview of these developments in the 2026 edition of An Introduction to Doing Business in India. Key updates include the implementation of GST 2.0, enforcement of the four Labour Codes, and new compliance requirements under the Digital Personal Data Protection Rules. The guide also addresses revised customs procedures, sector-specific incentives, and the legal frameworks supporting foreign direct investment.
This publication is designed to support companies in aligning their operations with India’s updated regulatory standards and identifying the opportunities these reforms present.




