Special resolution requirement governs corporate loans, investments and guarantees exceeding statutory thresholds, with specified exemptions and disclosure obligations. The amendment requires prior authorisation by a special resolution where the aggregate of existing loans, investments, guarantees or securities together with proposed transactions would exceed statutory limits, while exempting wholly owned subsidiaries, joint ventures and holding company acquisitions; it imposes a disclosure obligation in the financial statements and specifies exemptions for banking, insurance, housing finance, financing and infrastructure companies, investment companies and certain non banking financial companies principally engaged in acquisition of securities, with a fifty percent asset or income test to determine that principal engagement.