Protection of domestic enterprises through proactive competition oversight and suo motu action to address cross border market abuse.
The Finance Minister urged the Competition Commission to safeguard Indian enterprises from abusive conduct by entities operating from other jurisdictions, monitor global market developments, adopt proactive market surveillance including suo motu action, and prepare for a renewed operational phase to address latent domestic and cross border competitive harms while balancing restraint and facilitation.

Differential voting rights expanded to strengthen promoter control while broadening eligibility for issuing such shares.
Amendments expand the framework for issuance of shares with Differential Voting Rights by substantially raising the cap on voting power allocable to DVR shares and removing the former three-year distributable profits prerequisite, thereby broadening eligibility to issue DVRs. The rules also extend the permissible period for startups recognized by the DPIIT to grant Employee Stock Options to promoters or directors with significant equity from the prior five-year limit to a longer ten-year window from incorporation.

Green channel for merger approvals to fast-track combinations with disclosure-based checks and penalties for nondisclosure.
Recommend a Green Channel to fast-track merger notifications, including combinations from insolvency resolution, moving to a disclosure-based regime with strict consequences for inaccurate information; introduce a deal-value threshold for notifications and CCI guidelines on penalties; adopt Settlement and Commitments for faster enforcement; add express provisions for hub-and-spoke and atypical anti-competitive agreements; create a dedicated appellate bench, strengthen CCI governance via a Governing Board while converting the DG's office into an Investigation Division with protected autonomy, and open regional CCI offices for non-adjudicatory functions.

Corporate social responsibility: Recommend CSR expenditure be tax deductible and allow 3-5 year carry-forward of unspent funds.
Recommend treating CSR expenditure as tax deductible with carry forward of unspent balances for 3-5 years; align Schedule 7 to an SDG plus framework adding areas such as sports, senior citizens' welfare, disability welfare, disaster management and heritage protection; require impact assessments for CSR obligations of Rs. 5 crore or more; register implementation agencies on the regulator portal; create a CSR exchange; permit social benefit bonds and promote social impact companies; discourage CSR as substitute funding for government schemes; exempt companies with prescribed CSR below Rs. 50 lakh from a CSR Committee; and make CSR noncompliance a civil offence under the penalty regime.

CIRP time limit set to include litigation and judicial stages under amended insolvency framework, emphasising rescue over liquidation.
Parliament approved amendments to seven sections of the Insolvency and Bankruptcy Code to prioritise corporate rescue over liquidation and to require completion of the Corporate Insolvency Resolution Process within a single prescribed period that expressly includes litigation stages and judicial processes, thereby setting a definitive procedural horizon for timely resolution while maintaining necessary court engagement.