TFD Policy Research Desk

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TFD Policy Research Desk delivers sharp, insightful analysis of India’s evolving fiscal and regulatory landscape. It decodes tax reforms, developments, government policies, and global fiscal trends, offering professionals clear, timely perspectives that bridge complex legislation with real-world business and compliance implications.

Exclusive articles:

GSTAT functioning across India: relief valve or backlog transfer machine?

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GSTAT functioning across India may finally ease the hardest part of GST litigation - but only if bench capacity, listing discipline and order quality keep pace with the backlog already queued up.

Blocked Credit After Safari Retreats: The Construction Fight Has Changed, Not Ended

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Safari Retreats did not abolish blocked credit under GST. It changed the argument. This article reads the judgment as a principles case, tracks the legislative response, and explains where the construction ITC fight now really sits.

Pillar Two India: No Domestic Law Yet, but Indian Groups Are Already in the Net

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Even without Indian implementation, Pillar Two can still hit Indian groups through foreign IIR and UTPR rules, reshaping cash-tax outcomes, reporting systems and capital allocation decisions.

Mutual Agreement Procedure as Strategy: Why Waiting Too Long Blunts Competent Authority Relief

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Mutual Agreement Procedure is increasingly central to India's tax-certainty architecture. The real strategic mistake in 2026 may not be using MAP - it may be using it too late.

APA vs Litigation in 2026: When Should Large Taxpayers Stop Fighting?

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India’s APA regime has crossed the proof-of-concept stage. For large taxpayers in 2026, the real question is no longer whether a case can be fought, but whether recurring litigation still delivers more value than certainty.
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Audit Quality Maturity Model and the Big Four Question Returns

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ICAI has widened the mandatory reach of the Audit Quality Maturity Model to group audits and other public-interest engagements. The move sharpens India's audit-quality architecture, but it also reopens the harder question of whether domestic firms can build credible scale against the Big Four.

NFRA inspection reports put Big Four-linked audit networks on notice

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NFRA’s March 2026 inspection reports have turned audit quality into the central governance story around India’s Big Four-linked audit networks, with independence, group controls and evidence quality all under pressure.

IBC Amendment Act 2026 Moves Insolvency Out of the Waiting Room

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The IBC Amendment Act 2026 is India’s clearest attempt yet to cut insolvency delays where they actually begin—at admission, in liquidation and in the messy afterlife of resolution-plan implementation.

Corporate Laws Amendment Bill 2026: A Compliance Reset That Trades Rigidity for Discretion

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India’s Corporate Laws Amendment Bill 2026 promises fewer criminal consequences, easier compliance and faster corporate action. But beneath the reform language lies a harder question: who gains flexibility, and how much statutory certainty Parliament is willing to surrender.