Section 43B(h) and the September 30, 2026 Tax Audit: The MSME Payment Disallowance Founders Get Wrong (and Its Move to Section 37 of the Income-tax Act 2025)

Section 43B(h) disallows dues to a micro or small enterprise unpaid at 31 March. What your FY 2025-26 tax audit must report by 30 September 2026, and its move to Section 37, Act 2025.

RBI’s New Loan Recovery Rules From January 1, 2027: What the August 6, 2026 Directions Mean for Every Borrower

RBI’s nine circulars of 6 August 2026 rewrite loan recovery conduct for banks, NBFCs and HFCs. Recovery calls 8 am to 7 pm, mandatory compensation, device-locking curbs. Effective 1 January 2027.

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.

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 in Parliament. 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.