Pillar Two model rules – The Companies (Accounting Standards) Amendment Rules, 2026
March 13, 2026
Companies Act
Pillar Two model rules – MCA has notified the Companies (Accounting Standards) Amendment Rules, 2026 to amend Accounting Standard (AS) 22 Taxes on income. It has been provided that the Accounting Standard applies to taxes on income arising from tax law enacted or substantively enacted to implement the …