Labour codes
ESG & GovernanceIndia's four codes on wages, industrial relations, social security and occupational safety, which replace 29 central labour laws.
Key provisions took effect from 21 November 2025. They bring a single definition of wages, gratuity for fixed-term employees after one year, social security for gig workers and a higher threshold of 300 workers for prior approval of layoffs. Large IT companies booked one-time charges for higher gratuity and leave liabilities in the following quarter.
Related terms
Learn the concept
From the research
A Comparative Financial Analysis of Three Listed Companies
Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.
MarketsIPO Issue Price vs. Listing Price vs. Subsequent Performance
Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.
ValuationPaytm: Valuing a Company With No Clean Comparable
Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.