The Foreign Exchange Management (Cross Border Merger) (Amendment) Regulations, 2026 introduce a subtle yet significant change to India's cross-border merger framework. By replacing references to the NCLT with the broader term “Competent Authority,” the RBI has enhanced regulatory flexibility and future-proofed the framework. This article explores the amendment's implications for foreign investors, multinational corporations, and cross-border restructuring transactions.

Corporate Social Responsibility (CSR) in India has traditionally been viewed as a spending obligation. Companies identify projects, partner with implementing agencies, monitor utilization of funds, and ensure compliance with the CSR framework prescribed under the Companies Act, 2013. However, a recent amendment notified by the Ministry of Corporate Affairs (MCA) on 27 May 2026 introduces an interesting new dimension to CSR implementation. Companies can now undertake a portion

India’s direct tax ecosystem is undergoing one of its biggest structural transitions in recent years. With the rollout of the new Income-tax Rules, 2026, revised ITR forms, expanded reporting frameworks, and increasing use of data analytics, the country is steadily moving toward a more transparent and digitally integrated compliance environment. For businesses, professionals, startups, and SMEs, this shift carries an important message: income tax compliance is no longer only