Restriction on company layers: amended rules substitute Form CRL-1 requiring return of subsidiary layers and authorised digital signature. The Amendment Rules 2025 substitute Form CRL-1 to require a return on number of subsidiary layers under the proviso to section 2(87) and rule 2(4)(i). The form collects corporate identity and contact details, number of layers and subsidiaries per layer, detailed subsidiary and holding-company data including registration and shareholding, allows attachments, requires a board-authorised resolution and digital signature by an authorised officer, and references statutory penalties for false statements; the eForm records SRN and filing date for registrar use.