Unclaimed dividend transfer to Investor Education and Protection Fund required after prescribed custody period, with refund possibility preserved.
Companies must pay declared dividends within thirty days and retain any unpaid or unclaimed amounts in a Special Bank Account for up to seven years, after which amounts are required to be transferred to the Investor Education and Protection Fund (IEPF); rules prescribe the transfer mechanism, non compliance is punishable, a web based disclosure framework notifies investors of such balances, and the Companies Bill, 2011 retains the regime while allowing refunds to claimants even after transfer to the IEPF.

Corporate fraud investigations lead to prosecutions and convictions under company law and penal statutes after SFIO inquiries.
Serious Fraud Investigation Office received 133 matters: 95 completed with reports submitted, 34 under investigation, and 4 stayed or quashed. Investigations reported offences under the Companies Act and criminal offences under the Indian Penal Code, including breach of trust, cheating and falsification. Prosecutions were initiated arising from SFIO inquiries across company law and penal provisions, yielding convictions in a portion of company law cases, with some complaints quashed on double jeopardy grounds and remaining matters proceeding in courts.

Corporate Social Responsibility requirement mandates specified companies to fund CSR activities and disclose reasons for non-compliance in board reports.
Clause 135 mandates specified companies to adopt a CSR policy and allocate at least 2% of the average net profits of the preceding three years to Schedule VII activities, and requires the Board's Report to disclose CSR spending and to state reasons where the prescribed amount is not spent, with non-disclosure attracting action under the Companies Bill's compliance provisions.

Accounting Standards review continues, amendments occur as needed but none are presently under consideration; guidance provided via ready reckoner.
Examination and periodic revision of Accounting Standards and related rules is an ongoing regulatory process, with amendments made as situation requires though none are currently proposed. No government-issued Legal Compliance Manual exists; regulatory facilitation has occurred through a supported ready reckoner to acquaint stakeholders with applicable laws and compliance practices.

Debenture Trustee registration duties: undertakings and disclosures required to demonstrate fitness, capital adequacy and complaint mechanisms.
Applicants for initial or permanent registration as a Debenture Trustee must submit consolidated undertakings confirming infrastructure, experienced and legally qualified staff, absence of adverse regulatory findings or convictions, fit-and-proper status, capital adequacy compliance, and disclosure of pending fees or past violations; supported by enclosures including key personnel resumes and pay slips, identity documents, audited net worth certificates, prior periodical reports, details of complaints, litigations, disciplinary proceedings and penalties, corrective actions, and designated emails for investor and regulatory communications.

Business index feasibility study underway to assess the corporate environment and inform inter-ministerial policy consideration.
The Ministry of Corporate Affairs has initiated a pilot feasibility study to develop a national business index to reflect the overall corporate environment; findings will be shared with other concerned ministries for consultation and further policy consideration.

Corporate social responsibility requirement compels specified companies to allocate a portion of average profits and disclose reasons if not spent.
Clause 135 requires boards of specified companies to spend at least 2% of the average net profits of the last three years on CSR in line with the company's CSR policy, and to disclose in the Board's Report reasons for any failure to spend the prescribed amount.

Company registration timelines shortened; DIN and name approvals moved online and a committee will review regulatory reform.
Procedural timelines for company incorporation and related approvals have been shortened, with company registration accelerated and online mechanisms instituted for issuance of Director Identification Numbers and name availability. The World Bank's Doing Business report highlights state-level regulatory factors as causes of delay. A committee chaired by Shri M. Damodaran has been appointed to review the regulatory framework for doing business and to propose a comprehensive policy framework for improvement within six months.

Action against vanishing companies: coordinated detection and prosecutions under company law to secure investor accountability.
Action against vanishing companies concentrates on identification, tracing and enforcement coordinated by a Central Coordination and Monitoring Committee, which tracks companies that raised funds publicly and adjusts procedures based on stakeholder feedback. Enforcement uses complaints and prosecutions under the Companies Act, 1956 alongside police assistance and liquidation where applicable to address disappearance after fundraising.

Companies Act compliance prompts routine scrutiny and fees, with serious non compliance leading to inquiry and prosecution.
Companies Act compliance under the Companies Act, 1956 is routinely scrutinised by Registrars of Companies to detect technical violations; non compliance is typically remedied by collection of additional fees and compounding fees, while serious breaches are pursued through inquiry, inspection and investigation and may lead to prosecution.

Disinvestment approval: Government to sell a minority equity stake in NTPC via an offer-for-sale on stock exchanges.
Approval for disinvestment of 9.50% of NTPC Limited's paid-up equity from the Government of India's 84.50% holding via an offer for sale on stock exchanges under SEBI rules, reducing the Government's holding to 75%; the sale is from existing government shares rather than new issuance.

Divestment via IPO permits sale of government equity, allowing retail and employee discount under securities regulations.
The Cabinet Committee on Economic Affairs approved the divestment of 10 percent paid-up equity of Hindustan Aeronautics Limited through an Initial Public Offer in the domestic market under SEBI regulations, allowing a five percent discount for retail investors and eligible employees under the employees reservation portion, which will reduce the Government of India's shareholding to 90 percent; HAL is an unlisted Schedule-'A' Navratna Central Public Sector Enterprise under the Ministry of Defence engaged in aircraft and aero-engine design and manufacture.

Competition compliance: regulator found no contravention in a film distributor-exhibitor agreement, challenged by rival producer.
Regulatory review under the Competition Act concluded that the arrangement between Yash Raj Films Private Limited and its associated enterprises did not contravene competition law as alleged; the inquiry addressed whether contractual terms imposed on single screen exhibitors during a major theatrical release restrained competition, and the authority found the complainant's assertions insufficient to establish a violation and published a formal order dismissing the alleged contravention.