Latest publications

Inclusion 2.0: Leveraging technology disruptions to realise India’s digital economy


This report showcases how the financial services industry is evolving and how the power of FinTech can be harnessed in taking banking to the remotest corner of the country, while simultaneously improving efficiency and effectiveness.

India Manufacturing Barometer: Standing strong


The report, based on a survey conducted by FICCI and PwC Strategy&, presents the expectations and opinions of major manufacturers on key facets related to the sector, with a special focus on its preparedness for Industry 4.0.

India Online: Emerging Business Models and Taxation


This report showcases the various direct tax, indirect tax, transfer pricing and regulatory challenges e-commerce and internet businesses face, and their key focus areas in five emerging business models as a result of the ongoing digital revolution.

PwC ReportingPerspectives April 2017


Our quarterly newsletter covers the latest developments in financial reporting as well as other regulatory updates.

On-premise infrastructure as a service: The unmet need of enterprise IT


This report examines a new trend in the industry where organisations are looking for service-oriented solutions that combine the economics of the cloud with the security, control and visibility offered by on-premise IT solutions.

PwC ReportingInBrief: Ind AS Year-end reminders 31 March 2017


Need tips for year-end Ind AS reporting? Our year-end reminders will set you on the right track. Read our publication that outlines at one place all the Ind AS developments and reporting requirements as on 31 March 2017. This publication includes updates provided by regulators such as MCA, ICAI, SEBI, CBDT, RBI and IRDA relating to financial reporting under Ind AS. It also includes a gist of clarifications provided by ITFG on financial reporting issues faced by users and preparers of Ind AS financial statements.

PwC ReportingInBrief Ind AS Amendments 2017


This publication provides an overview of the key requirements of the Companies (Indian Accounting Standards) (Amendment) Rules, 2017 issued by the Ministry of Corporate Affairs (MCA) had issued on 17 March, 2017 notifying the amendments to Ind AS 7, 'Statement of cash flows' and Ind AS 102, 'Share-based payment'. These amendments are applicable for annual periods beginning on or after 1 April, 2017.

Mutual funds 2.0: Expanding into new horizons


This report identifies and highlights new areas of growth and key influencers for the success and expansion of the MF industry in India.

Tax technology: The next wave in business transformation


This report presents a picture of the fast-evolving global tax landscape scenario, provides a simple score sheet for businesses to evaluate their existing tax functions and elaborates on the need for technology in the current business landscape.

PwC ReportingInBrief MAT - Amendment


The amendments to the Finance Bill 2017 introduced in the Lok Sabha on 20 March 2017 have changed the definition of 'transition amount' to include equity component of compound financial instruments. This publication discusses the impact of the change in definition of 'transition amount' on framework for computation of book profit.

Funding Indian healthcare: Catalysing the next wave of growth


This publication takes stock of the healthcare sector in India, and presents how various stakeholders, including the government and the private sector, can collaborate to meet the the evolving healthcare needs of India's population.

Ind AS presentation and disclosure checklist


This checklist incorporates the presentation and disclosure requirements of Indian Accounting Standards (Ind AS), Schedule III (Division II) of the Companies Act, 2013 and the relevant guidance notes issued by ICAI. Additional guidance supporting the disclosure requirements have also been incorporated. This checklist also includes the industry specific disclosures.

Artificial Intelligence and Robotics – 2017


This publication examines the areas where the AI continuum (augmented, assisted and autonomous intelligence) could be applicable, as well as a robust AI policy framework that needs to touch upon the social, economic and ethical considerations of a well-governed society.

PwC ReportingInBrief


The publication presents a framework for computing book profit for the purpose MAT levy for Ind AS compliant companies in the year of adoption and thereafter.

Success stories and the road ahead: Technology-enabled manufacturing


The manufacturing industry globally is going through a paradigm change. Technology is changing the definition of competitiveness. Manufacturing plants are becoming more intelligent with smarter machine that produce smarter products. In this context, this publication tries gauge where the eastern Indian manufacturers stand.

How smart are our cities?


This report is based on a performance assessment of 20 major Indian cities in terms of the operational effectiveness of the urban services being delivered to its citizens. More importantly, the report assesses the effectiveness of the strategies of 10 cities in a period of one year, which gives an indication of the approach for other cities to emulate. Smart cities are truly an opportunity to transform India, and we believe that this report will help cities accelerate towards their goal of significantly improving the goal of improving the quality of life for the common citizen.

Securing the cashless economy


As more value migrates online and corporations adopt more innovative ways of interacting with customers and other partners, the cyber security challenge will only become more complex. This knowledge paper aims to highlight areas that need to be re-examined to protect interconnected systems and assist organisations in India in building strong defences against cyberthreats, thus fostering organisational growth in this digital age.

India's new real estate and infrastructure trusts: The way forward


This report aims to provide an overview of the market for REITs and InvITs in India, and the benefits that accrue to various stakeholders by investing in these investment vehicles. It also elaborates on regulations governing the structure of these instruments in India and compares REIT markets across major countries in the world.