Kya hai naya rule aur kab se?
Dekho, Ministry of Corporate Affairs ne AS 22 ke naye rules nikale hain, jo April 1, 2026 se लागू honge. Ye rules March 10, 2026 ko issue kiye gaye the. Is update ka main purpose hai ki India ke accounting standards ko OECD (Organisation for Economic Co-operation and Development) ke global standards ke saath match karwaya jaye.
MNCs ka profit shift karna mushkil hoga!
Is change ka sabse bada reason hai multinational companies (MNCs) ko profit shifting se rokna. Matlab, ab companies tax rates kam hone ke basis par countries choose karke apna profit wahan shift nahi kar paayengi. India yeh sab karke fair global business taxation ke liye global efforts ko support kar raha hai.
Par kya yeh sab itna aasan hai?
Ek Chartered Accountant, S. Murlidharan, ka kehna hai ki agar poori duniya mein accounting aur tax rules ek jaise ho jaayein, toh MNCs ke liye tax avoid karna bahut difficult ho jayega. Lekin, unhone yeh bhi bataya ki yeh ideal situation abhi bhi bahut door hai. Haan, India ka yeh AS 22 update ek accha kadam hai, par global tax cooperation aur sabhi jagah same rules follow karwana abhi bhi ek bada challenge hai. So, ek level playing field abhi bhi ek distant dream hai.