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TaxCorp · Articles Monday, 12 October 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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Across every practice area, most recent first.

CA, CS, CMA Ind AS Transition for Employee Stock Options: Applying Ind AS 101 and Ind AS 102 with Opening Adjustment Entries

1. Why share-based payments need special attention on first-time Ind AS adoptionWhen a company moves from previous Indian GAAP to Indian Accounting St...

CA, CS, CMA International Reporting and Audit Developments: September 2026 Round-up

This week’s global financial reporting and auditing update brings together recent developments from the IASB, IFRS Interpretations Committee, ISSB and...

Company Law Independent Directors and Psychological Safety: Why Board Oversight Fails When Dissent Becomes Risky

1. The Unspoken Weakness in Board GovernanceCorporate governance does not fail only because directors lack knowledge, experience or legal duties. It o...

GST Electronic Service of GST Notices and Orders: Is www.gst.gov.in Adequately Notified for This Purpose?

1. Why “service” of GST communications mattersIn tax proceedings, the communication of a notice, order, summons, decision or similar document is not a...

Income Tax Capital Gains Under the Income-tax Act, 2025: Transitional Frictions and Drafting Issues Requiring Attention

The Income-tax Act, 2025 applies from 1 April 2026 and replaces the Income-tax Act, 1961 with the stated objective of making the law easier to read an...

Income Tax Faceless Reassessment and the Limits of Retrospective Validation: Punjab & Haryana High Court on Section 147A

1. Why the reassessment notice became a jurisdictional controversyThe redesigned reassessment framework under the Income-tax Act, 1961 has generated r...


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