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TaxCorp · Articles Friday, 18 September 2026

Expert writing across every domain, in one place

Analysis, opinions and practice notes on Income Tax, GST, Company Law, Customs, FEMA and the profession — published as they are approved by our editors.

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RBI / FEMA Upcoming Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026

Upcoming Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026Dear Valued Client,We are writing to share upcoming re...

CA, CS, CMA Ind AS Transition in Practice: Key Accounting Judgements for Concessions, Leases, Revenue and Borrowing Costs

1. Transition to Ind AS: Why the Opening Balance Sheet Requires Fresh EvaluationWhen an entity adopts Indian Accounting Standards for the first time,...

Company Law Registrar of Companies Levies Penalty for Submission of Incorrect Financial Statements in Form AOC-4

1. Introduction and Case OverviewA recent enforcement action by the Registrar of Companies (ROC), Kanpur, highlights the serious ramifications of inco...

CA, CS, CMA Ind AS First-Time Adoption: Practical Application Through Transition Scenarios

Adopting Ind AS for the first time is not merely a mechanical conversion of old financial statements into a new format. Ind AS 101, First-time Adoptio...

Income Tax Export Incentives and Income Tax: Should Compensation for Competitive Disadvantage Be Taxed?

Indian exporters do not compete in global markets on price and quality alone. They also face a range of external obstacles, including tariff barriers,...

Company Law Retirement by Rotation under Section 152(6) of the Companies Act, 2013: Practical Issues in Board Composition

1. Why Section 152(6) MattersSection 152(6) of the Companies Act, 2013 governs the manner in which directors of a public company retire by rotation. F...


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