Tag: MCA Notification 2026

Corporate Law

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

CA Adityavikram Banka

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.