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:

Treaty Shopping After Tiger Global: When Substance Starts to Trump Form

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Treaty shopping disputes in India are moving from form to substance. After Tiger Global, the real issue is no longer paperwork alone, but who actually controls income, risk, and exit.

Tax certainty India: Board for Advance Rulings vs MAP vs APA – what corporates should choose now

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India's tax-certainty architecture now rests on three very different routes. BAR offers domestic legal clarity, MAP delivers treaty relief, and APA has become the most institutionalised option for recurring transfer-pricing risk. The right choice depends on timelines, bilateral exposure and how much confidentiality a boardroom really needs.

Capital vs revenue in digital businesses: when old doctrines meet the cloud invoice

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Capital vs revenue lines are fraying in India’s digital economy. SaaS subscriptions, cloud infrastructure, and data-driven intangibles create enduring benefits without durable assets, forcing doctrine to chase new facts

Tax opinion in 2026: what makes it defensible when scrutiny arrives

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A tax opinion in 2026 survives less on elegant citation than on facts, disclosure and process. As scrutiny gets more data-rich, defensibility now begins long before the notice arrives.

AI-generated invoices: when scrutiny asks for provenance, not polish

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AI-generated invoices may be legally recognisable in India, but scrutiny turns on something harder than neat drafting: provenance, system control, metadata, and whether the transaction trail still holds under challenge.
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Breaking

Auditor Independence Gets a Cooling-Off Clause: MCA’s Cross-Selling Squeeze on the Big Four

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MCA’s proposed auditor independence reform would extend non-audit service restrictions for three years after audit tenure ends, targeting the cross-selling economics that have long strengthened large multidisciplinary networks.

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.