National Financial Reporting Authority rules amended: annual auditor return now due 30 November in Form NFRA-2. The amendment modifies NFRA Rules, 2018 by permitting a division to be headed by the chairperson or a full-time member, broadening the definition of banking company to include certain statutory new and subsidiary banks, changing the auditor annual return deadline to 30th November to be filed in Form NFRA-2, inserting that form into the Annexure, and authorising the chairperson to record reasons for delayed disposal of show-cause notices and extend the disposal period by up to ninety days and further as needed.