AS 22 Amendment 2026: No Deferred Tax on OECD Pillar Two Global Minimum Tax, New Disclosures for Indian Companies

MCA’s AS 22 amendment (G.S.R. 169(E), 10 March 2026) exempts deferred tax on OECD Pillar Two taxes and adds new disclosures. Who must apply it and how.

RBI’s New ECB Rules 2026: How Much Foreign Debt Your Company Can Raise Under the USD 1 Billion and 300% Net Worth Ceiling

RBI’s 2026 ECB overhaul lets companies raise foreign debt up to USD 1 billion or 300% of net worth, with a 3-year maturity floor. Limits, lenders and reporting explained.

FEMA Export Realisation Period 2026: Why Your Deadline Is 9 Months Now and 15 Months From October 1, 2026

The FEMA export realisation window is 9 months now under the June 2026 First Amendment and returns to 15 months from October 1, 2026. See which deadline applies.

RBI TReDS Directions 2026: What the New Trade Receivables Discounting Rules Mean for MSME Working Capital

RBI TReDS Directions 2026 (notified 23 June): easier MSME onboarding, a wider financier pool and one consolidated rulebook for trade-receivables discounting.

DPT-3 Due Date Extended to July 31, 2026: MCA General Circular 02/2026, the Data Centre Fire Relief Package, and Who Must File

MCA General Circular 02/2026 extends DPT-3 filing to July 31, 2026 without additional fees after the June 5 data centre fire. Who must file DPT-3, the checklist and penalties.

Corporate Laws (Amendment) Bill 2026: Bigger Small Company, Liberalised Buybacks and a Body-Corporate NFRA

Corporate Laws (Amendment) Bill 2026 proposes a bigger small company, liberalised Section 68 buybacks and a body-corporate NFRA. Pending JPC. What to prepare.

DIR-3 KYC Due Date June 30, 2026: The New Triennial Director KYC Rule, Who Must File This Year, and the Rs 5,000 DIN Reactivation Penalty

DIR-3 KYC is now triennial under MCA G.S.R. 943(E). Who must still file by 30 June 2026, the 30-day event rule, and the Rs 5,000 DIN reactivation penalty.

CCFS-2026 Deadline July 15, 2026: The Companies Compliance Facilitation Scheme Closeout Checklist Before the 10 Per Cent Late-Fee Window Shuts

CCFS-2026 closes July 15, 2026. Clear pending MGT-7, AOC-4 and ADT-1 at 10% of the additional fee. Eligibility, immunity, strike-off and the closeout checklist.

MGT-7 SBO Companion Walk-Through for FY 2025-26 Annual Returns: Part-A Disclosure, V3 Register Reconciliation, BEN-2 Timeline, and the Section 90(11) Rs 10 Lakh Discipline

From April 1, 2026 the V3 SBO Electronic Register feeds directly into the FY 2025-26 MGT-7 Part-A SBO disclosure. A 9-step compliance walk-through with chain analysis, BEN-2 timeline, and Section 90(11) discipline.

MCA21 V2 Decommissioning T-53 Days: The Final 5-Week Sprint to the June 30, 2026 Cutover and the Migration Gaps Practitioners Are Still Hitting

On Friday May 8, 2026 the V2 portal is 53 days from cutover. A week-by-week sprint plan, the five gaps practitioners are still hitting, and the June 30 playbook for CAs and Company Secretaries.