Tag: NFRA

Corporate Law

Companies (Ind AS) Amendment Rules 2026: Green Power Contracts, ESG-Linked Loans and E-Payment Settlement Under G.S.R. 725(E)

CA Adityavikram Banka

MCA’s Companies (Indian Accounting Standards) Amendment Rules 2026, notified via G.S.R. 725(E) dated 12 August 2026, change Ind AS 109 and 107 for ESG-linked loans, renewable power contracts and e-payment settlement, effective for reporting periods from 1 April 2026.

Corporate Law MSME

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

CA Adityavikram Banka

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

Corporate Law Notification & Order Corporate Law

MCA Amends Accounting Standard AS-22: Pillar Two Income Taxes Exemption from Deferred Tax Recognition

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The Ministry of Corporate Affairs (MCA) has issued a notification dated March 10, 2026, introducing the Companies (Accounting Standards) Amendment Rules, 2026. The amendment modifies AS-22 (Accounting for Taxes on … Read More