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Professional Services & GCCs

Recent changes for GCCs and services

What changed since 2025, by date: foreign lawyers admitted for non-litigious work, the Hyatt PE ruling, the DPDP Rules, new IFSCA GIC Regulations, a single 15.5% IT safe harbour and Maharashtra's GCC guidelines, plus related changes stated elsewhere in the sources.

6Dated changes listed under 'what changed since 2025'
1 Feb 2026Budget 2026-27: single 15.5% IT safe harbour
Facts as of 1 October 20266 sources citedHow we keep this current

What changed since 2025

DateChangeEffectSource
13 May 2025BCI amends foreign-lawyer rulesForeign lawyers and firms may practise foreign and international law in India in non-litigious matters after registration.India Briefing, 21 May 2025 (secondary)
25 July 2025Supreme Court rules in Hyatt InternationalOperational control by a foreign group can create a fixed place PE under the treaty.EY on Hyatt, Jul 2025 (secondary)
13 November 2025DPDP Rules notifiedPhased start: Data Protection Board immediately, Consent Managers from 13 November 2026, core duties from 13 May 2027.Invest India, Legal and Regulatory Framework, Dec 2025; MeitY
22 December 2025New IFSCA GIC RegulationsIFSCA approved the Global In-House Centre Regulations, 2025 for GIFT IFSC.IFSCA, 23 Dec 2025
1 February 2026Single IT safe harbourBudget 2026-27 announced a 15.5% margin for IT services and raised the threshold to ₹2,000 crore.Budget Speech 2026-27
August 2026Maharashtra GCC guidelines notifiedOperational guidelines and SOPs set rent support of 10–20% by zone, stamp duty exemptions and a 10-year minimum operating period.IANS, 20 Aug 2026 (secondary)

Other dated changes stated in the sources

These appear on other pages of the same sources rather than in the timeline above.

DateChangeEffectSource
1 August 2025ELI hiring window opensEmployers adding EPFO-registered jobs between 1 August 2025 and 31 July 2027 can receive up to ₹3,000 a month per additional job.PIB on ELI, 2025
22 September 2025GST rates resetTwo main rates, 5% and 18%, plus 40% for a select few goods and services, approved by the 56th GST Council on 3 September 2025.PIB, 56th GST Council, 3 Sep 2025
21 November 2025Labour Codes in forceFixed-term employees get benefits equal to permanent staff and gratuity after one year.PIB, 21 Nov 2025
31 December 2025Odisha GCC Policy-2025 takes effectValid for five years, with lease rental, ESI and EPF, interest and power support.Khaitan & Co, 20 Feb 2026 (secondary)
January 2026National tier-2 GCC framework at draft stageGuidance to states announced in Union Budget 2025-26 was still a draft.Outlook Business, 21 Jan 2026 (secondary)
1 April 2026Income-tax Act 2025 in forceReplaced the 1961 Act; MAT cut to 14%; buy-backs taxed as capital gains.Finance Act 2026
2 May 2026Press Note 2 (2026) given legal effectLand-border beneficial ownership tested as under PMLA; up to 10% non-controlling is automatic with prior reporting.DPIIT Press Note 2 (2026 Series), 15 Mar 2026
29 June 2026EPF Scheme, 2026 notifiedNotified under the Code on Social Security.Gazette of India, G.S.R. 525(E), 29 Jun 2026

The site-wide feed of later changes is at updates.

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