Companies Compliance Facilitation Scheme extended to support pending statutory filings during ongoing data centre restoration work.
The validity of the Companies Compliance Facilitation Scheme, 2026 is extended to 31 August 2026, giving companies additional time to complete pending statutory filings. The extension is linked to ongoing data centre capacity enhancement and restoration work following a fire incident on 5 June 2026, and has been approved by the competent authority.

Filing relaxation for DPT-3 permits companies to submit delayed deposit returns without additional fees until 31 July 2026.
Relaxation is granted for filing Form DPT-3, the return of deposits, for the financial year 2025-2026 where the due date is 30 June 2026. Companies may file the form without payment of additional fees up to 31 July 2026, in view of capacity enhancement and restoration activities at the data center following a fire incident.

Single Judicial Member Benches authorised for uncontested insolvency and company law matters, with contested rights reserved for Division Benches.
Single Judicial Member Benches are authorised to hear specified procedural, uncontested, and urgent matters under the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016, including early hearing applications, completion of pleadings, condonation of delay, extension of CIRP or liquidation period where unopposed, extension of interim relief, substitution of IRP, RP or liquidator, substitution of parties or legal representatives, taking on record progress reports, taking on record constitution or reconstitution of the committee of creditors, and procedural directions to the Registry. Contested matters affecting substantive rights are excluded, and any party may request hearing before a Division Bench.

Companies Compliance Facilitation Scheme offers reduced-fee delayed filings, dormant status, and striking off with limited immunity conditions.
Companies Compliance Facilitation Scheme, 2026 offers a one-time compliance window for pending annual return and financial statement filings, and for dormancy or striking off, on concessional fee terms. The Scheme runs from 15.04.2026 to 31.08.2026, applies to specified current and legacy e-forms, and excludes companies already under striking-off action, those that have already applied for striking off or dormant status, companies dissolved by amalgamation, and vanishing companies. It prescribes reduced fees for delayed filings, dormant status applications, and striking-off applications, and grants limited immunity for certain delayed filings subject to the stage of notice, prosecution, or adjudication.

Effective auditor governance communication requires timely two-way dialogue, documented control reporting, and clear audit committee engagement.
Strengthening communication between statutory auditors and those charged with governance, including audit committees, is reiterated as an integral part of the governance and audit framework under the Companies Act, 2013 and the Standards on Auditing. The circular emphasises that the board, independent directors, audit committees, management and auditors each have defined responsibilities in relation to approval of financial statements, oversight of financial reporting, evaluation of financial controls, audit independence, and monitoring of the audit process. Effective communication is presented as a joint and continuing obligation, designed to ensure timely visibility of audit planning, key risks, significant judgments, unusual transactions, internal control issues and matters affecting financial reporting oversight.