Memorandum of Understanding on mutual regulatory cooperation to promote securities market development and strengthen information sharing.
A Memorandum of Understanding establishes mutual cooperation and technical assistance between the Securities and Exchange Board of India and the Financial Services Regulatory Authority, Abu Dhabi, to promote development of securities markets and strengthen the information sharing framework between the two regulators.

Insolvency resolution: New Code institutes creditor-led, timebound corporate recovery boosting entrepreneurship and credit market development.
Insolvency and bankruptcy reform consolidates insolvency laws into a single Insolvency and Bankruptcy Code providing time bound reorganisation and resolution to maximise asset value. Control shifts to a committee of creditors on default with 180 days (plus possible 90 day extension) to evaluate resolution plans or liquidation; fast track proceedings apply to SMEs and start ups. The Code empowers operational creditors to initiate proceedings, elevates unsecured financial creditors above government dues in the liquidation waterfall, separates commercial roles for Insolvency Professionals from judicial oversight, creates an Information Utility to centralise lending data, and includes enabling provisions for cross border insolvency.

Insolvency and Bankruptcy framework shifts control to creditors, enabling time-bound corporate resolution and improved credit access.
The Insolvency and Bankruptcy Code creates a consolidated, time bound framework for reorganisation and insolvency resolution of corporate persons, partnership firms and individuals, with procedures for early identification of distress, a Fresh Start process for individuals, and statutory timetables intended to maximise asset value and restore credit availability.

Appointment of women director: mandate requires every listed company to have at least one woman on the board, with role flexible.
The requirement that listed companies appoint a woman director stems from Section 149 of the Companies Act and is enforced by a SEBI mandate requiring each listed company to have at least one woman director, who may serve as executive, non executive, independent or non independent; SEBI reported compliance data as of March 31, 2016, and did not require disclosure of whether a woman director is a family member of a promoter or senior executive.

Carry forward of unspent CSR obligations: board discretion to decide carrying unspent CSR expenditure to the next year.
The board has discretion to decide whether any unspent portion of the minimum required CSR expenditure may be carried forward to the next year; this clarification applies uniformly to all companies liable for CSR under the Companies Act, 2013, including Public Sector Undertakings.

Companies law reform: Government accepts most CLC recommendations and introduces amendment bill to amend corporate regulatory framework
The Companies Law Committee proposed amendments to seventy eight sections of the Companies Act; the Government accepted most recommendations and introduced the Companies (Amendment) Bill, 2016 in the Lok Sabha, with the Minister of Corporate Affairs reporting these developments in a written parliamentary reply.

Corporate Social Responsibility training expands professional capacity, enhancing CSR implementation and compliance through formal certification.
The Ministry-supported nine-month Corporate Social Responsibility certification programme, administered by a government-affiliated institute, aims to professionalise CSR implementation by developing qualified practitioners from corporate sponsors and public undertakings; reported cohort completions and ongoing enrolments were disclosed to the legislature as evidence of uptake and capacity building for CSR compliance and management.

Revival and rehabilitation rules await establishment of NCLT and NCLAT and commencement of repeal Act.
Notification of Revival and Rehabilitation of Sick Companies Rules is deferred pending establishment of the adjudicatory fora and commencement of the repeal legislation; draft rules and related e-forms have been vetted and public consultations completed but formal notification awaits those enabling conditions.

Grants-in-aid reporting: institute disclosed central funding and utilisation for capacity building and training programmes.
The Ministry provided cumulative Grants-in-aid to IICA totalling seventy-one point eight nine crore rupees through 2015-16; IICA utilised sixty-eight point three nine crore rupees for institute operations and training programmes between 2008-09 and 2015-16, and received an additional release in 2015-16 for strengthening its Academy, as disclosed in a ministerial written parliamentary reply.

Fraud as a substantive offence strengthens action against Ponzi operators, enabling SFIO investigations and corporate governance reforms.
The Government directed the Serious Fraud Investigation Office (SFIO) to investigate 187 companies following complaints of alleged fund-collection through MLM/ponzi activities, with individual probe statuses recorded as completed or under progress. To strengthen enforcement and investor protection, measures include the introduction of fraud as a substantive offence in the Companies Act, statutory status for the SFIO, stricter corporate governance norms, and increased use of data analysis and forensic tools for early identification of suspected frauds.

CSR allocation: government confirms no mandatory earmarking of CSR funds for Swachh Bharat and publishes sectoral spend data.
The Ministry states there is no proposal to mandate corporates to set aside 30% of their CSR spend for Swachh Bharat, distinguishing cess receipts from CSR obligations. The release supplies a sectoral breakdown of CSR expenditures reported by 460 listed companies for 2014-15 across Schedule VII activities and an aggregate total, serving as a transparency disclosure without creating mandatory earmarking.

Unregulated deposit schemes: proposed central law to ban schemes and provide penalties and depositor protection.
An Inter Ministerial Group recommended a comprehensive Central statute titled Banning of Unregulated Deposit Schemes and Protection of Depositors' Interests Bill, published with the IMG Report and circulated to government bodies and regulators for comments; the Bill defines and prohibits Unregulated Deposit Schemes and provides penalties, but does not expressly define pyramid marketing companies.

CSR compliance: Committee recommends clarified net profit definition, higher administrative cap, sunset for unspent funds, and board-led monitoring.
Recommendations focus on clarifying the term "net profit" and re-examining the temporal reference in Section 135(1); increasing the permissible administrative overhead cap; allowing carry forward of unspent CSR balances with a sunset clause and transfer thereafter to funds listed in Schedule VII; framing Schedule VII to cover activities for larger public good; and allocating monitoring responsibility to boards and CSR committees while excluding government engagement of external experts.