The final weeks of the financial year represent a period of intense operational pressure for corporate finance departments. Between closing the books and reconciling supplier invoices, Chief Financial Officers (CFOs) must also navigate the rigid statutory mandates of the Companies Act, 2013. A major pain point has been the Corporate Social Responsibility (CSR) expenditure requirement,...

Recent Policy and News Updates (as of early 2026) Equalisation Levy Clarifications (November 2025): The Ministry of Finance provided clarifications on the Equalisation Levy for non-resident e-commerce operators providing digital services to Indian residents in FY 2025-26. No major changes were announced for FY 2026-27, but the government continues to monitor digital economy taxation. Simplified...

Transaction Advisory Services in M&A Deals: Impact of GST 2.0 and New Merger Control Rules 2025

Key Takeaways GST 2.0 fundamentally reshapes M&A valuations – New 18% and 5% rate slabs create 3-7% valuation adjustments requiring specialized Transaction Advisory Services for accurate deal modeling Enhanced merger control compliance demands expert navigation – Deal Value Thresholds and material influence standards necessitate comprehensive M&A Due Diligence for regulatory approval success Working capital dynamics...

GST 2.0 Revolution: How 18% and 5% Slabs Impact M&A Valuations in India

Key Takeaways GST 2.0 reforms, effective September 22, 2025 introduce new 18% and 5% rate slabs affecting M&A deal valuations Manufacturing companies under 18% slab may face 3-7% valuation adjustments due to margin compression Enhanced working capital requirements from higher GST rates directly impact enterprise value calculations Target company’s historical GST compliance becomes a critical...

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