Artificial Intelligence (AI) has rapidly transformed corporate decision-making processes, offering unparalleled efficiency and predictive capabilities. However, this technological leap has also created significant legal and regulatory challenges, particularly concerning accountability, transparency, and liability. In India, the existing corporate legal framework, including the Companies Act of 2013, the Information Technology Act of 2000, and relevant Securities and Exchange Board of India (SEBI) guidelines, remains ill-equipped to address the unique risks associated with AI-driven decisions. This research analyzes the regulatory gray areas in Indian corporate law regarding AI, explores the assignment of liability in AI-mediated actions, and compares international approaches such as the EU’s AI Act and U.S. corporate law. Drawing from doctrinal research and comparative analysis, the paper identifies critical gaps in the Indian regulatory landscape and recommends targeted reforms, including legislative amendments, the creation of AI Ethics Committees, and mandatory AI audits. The study underscores the urgent need for a balanced regulatory framework that promotes innovation while ensuring legal clarity and corporate accountability.
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- Pratyasha Chaudhuri (Autor:in), 2025, AI, Accountability, and the Law. Bridging the Regulatory Gap for Corporate Decision-Making in India, München, GRIN Verlag, https://www.grin.com/document/1609396
