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TaxCorp · Articles Saturday, 10 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 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...

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...

RBI / FEMA FEMA Framework for Export of Goods and Services from 1 October 2026

1. Overview of the 2026 export regimeUnder FEMA, export transactions involving goods and services are treated as current account transactions. Such tr...

Income Tax Income-tax Compliance Calendar for FY 2026-27: Return, TDS/TCS, Audit, Trust, Transfer Pricing and Other Due Dates

Income-tax compliance during FY 2026-27 is spread across monthly, quarterly, half-yearly, annual and event-driven obligations. These obligations arise...

GST GST Registration Liability When a Minor Owns and Rents Out Commercial Property

GST implications where a minor lets out a commercial propertyA minor holding title to a commercial property is not, merely because of age, outside the...


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