TFD Policy Research Desk

32 POSTS
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:

Taxation of real estate developers in India: where GST, income tax and RERA collide

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India's property market is not taxed by one law but by an overlapping system of GST, income tax, stamp-duty valuation rules and RERA cash controls. This deep dive explains how that architecture works for real estate developers, why confusion persists, and who ultimately bears the burden.

Faceless Appeal After the New Act: Preserved, Diluted, or Quietly Re-centralised?

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Faceless appeal has survived India’s new tax statute, but not through a neat legislative reset. The real story lies in the savings clause, NFAC continuity and the growing centralisation of tax appellate process.

Income-tax Act 2025 transition provisions: Which Pending Rights Survive, Which Litigation Arguments Weaken?

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India's tax rewrite does not wipe away the 1961 Act's afterlife. Section 536 preserves pending appeals, refunds, losses, search cases and old liabilities, while quietly narrowing several transition arguments.

Income-tax Act, 2025 effective 01-04-2026: Has India Simplified Tax Practice or Just Moved the Complexity?

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India’s new tax law (Income Tax Act, 2025) takes effect from 1 April 2026 with cleaner drafting, fewer forms and a clearer structure. But the first years will be defined by dual compliance, parallel proceedings and transition risk.
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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.