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of <h1>India Amends Schedule III of Companies Act 2013: New Disclosure Rules for Shareholding, Income, Crypto Transactions, and More.</h1> The Government of India, through the Ministry of Corporate Affairs, has amended Schedule III of the Companies Act, 2013, effective April 1, 2021. Key changes include replacing 'Turnover' with 'Total Income' and requiring companies to disclose promoter shareholding and changes in shareholding. Companies must also provide detailed ageing schedules for trade payables and receivables, and disclose current maturities of long-term borrowings separately. Additional regulatory information is required, such as details of immovable properties not held in the company's name, compliance with borrowing purposes, and disclosures on transactions involving crypto currencies, benami properties, and wilful defaulters.
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