Director KYC compliance now requires periodic filing in Form DIR-3 KYC Web and timely updates for contact and address changes.
The amendment substitutes existing KYC filings with Form No. DIR-3 KYC Web and renames a regional director designation. Rule 12A requires every individual holding a DIN as on 31 March of a financial year to file KYC in Form No. DIR-3 KYC Web on or before 30 June of the immediately following every third consecutive financial year, and to submit the same form within 30 days of any change in personal mobile number, email address or residential address, along with the prescribed fee.

Government company indemnity bonds (Form STK-3A) must be executed by an authorised ministry representative of Under Secretary rank or equivalent.
The rules insert a proviso to require that the indemnity bond in Form STK-3A, for one or more directors appointed or nominated by the Central or State Government in any government company or its subsidiaries, shall be given by an authorised representative not below the rank of Under Secretary or equivalent in the administrative Ministry or Department of the Government on behalf of the company.

Reconstitution of Regional Directors: the effective date in the Companies Act notification is changed to 16th February 2026.
The Central Government, under Section 396(1) of the Companies Act, 2013, amends the principal notification S.O. 4852(E) by substituting in paragraph 2 the date "1st January, 2026" with "the 16th February, 2026" for the reconstitution of Regional Directors; the amendment is effected by S.O. 6115(E) dated 30 December 2025 and cites the original Gazette publication.

Companies Administration notification delays registrars' operative date from 1 Jan 2026 to 16 Feb 2026.
The Central Government amends the earlier Gazette notification establishing Registrars for Companies Administration by substituting in paragraph 2 the date "1st January, 2026" with "the 16th February, 2026", pursuant to its delegated authority under the Companies Act; the amendment cites the principal notification and its Gazette publication.

Small company definition revised to paid-up capital Rs. 10 crore and turnover Rs. 100 crore.
The amendment substitutes clause (t) of rule 2 to provide that, for sub-clauses (i) and (ii) of clause (85) of section 2, a small company's paid-up capital shall not exceed ten crores and its turnover shall not exceed one hundred crores.

Companies amendment defines financing business to include NBFC and IFSC finance company lending and guarantees in ordinary course.
Amendment defines business of financing industrial enterprises for rule 11: for NBFCs it includes giving loans or providing guarantees or security for loan repayment in the ordinary course of business; for IFSC-registered Finance Companies it includes the lending and related activities specified in the Finance Company Regulations when undertaken in the ordinary course of business.

Reconstitution of Regional Directors under the Companies Act establishes ten directorates with allotted jurisdictions and continuity of prior functions.
Reconstitution of Regional Directors under the Companies Act supersedes an earlier notification and establishes ten Regional Directorates by headquarters with specified State and Union Territory jurisdictions to discharge functions under the Act or delegated by the Central Government. Regional Directors shall continue to exercise functions under residual provisions of the Companies Act, 1956. The notification replaces G.S.R. 832(E) except as to prior actions and specifies an effective commencement date, with a recorded substitution to that date noted subsequently.

Establishment of Registrars of Companies: new territorial offices designated for company registration and administration, effective implementation.
The Central Government establishes multiple Registrars of Companies to administer company registration under the Companies Act, assigning each Registrar a specific office location and defined territorial jurisdiction comprising listed districts or states; the notification takes effect on 16th February, 2026 and records a substitution of an earlier commencement date.

Investor Education and Protection Fund Authority: new Form IEPF-5 introduced for claiming unpaid amounts and shares.
Substitutes Form No. IEPF-5 with a new e form for applications to claim unpaid amounts and shares under section 125(3) and rule 7 of the IEPF Rules, prescribing applicant and company particulars, claim particulars for shares and amounts, depository and bank details, mandatory documentary attachments, OTP and demat validation, declarations by claimant/authorised representative, and the requirement to send physical attachments to the company/bank Nodal Officer (IEPF) for verification.

Scheme notice and merger eligibility revised: new notice, auditor certificate requirement, and specified filing and reporting procedures apply.
Rule 25 is amended to require a prescribed notice (Form CAA.9) inviting objections from the Registrar, Official Liquidator, sectoral regulators where applicable, stock exchanges for listed companies and affected persons; to create simplified eligibility routes for certain unlisted company mergers and specified holding-subsidiary combinations subject to outstanding financing and no-default conditions certified by an auditor in Form CAA-10A; to mandate filing of approved schemes, meeting results and valuer reports in Form CAA.11 (as attachment to Form RD-1) within the stipulated post-meeting period with fees and statements addressing regulator or exchange objections; and to extend these provisions mutatis mutandis to schemes under section 232, with Annexure Forms CAA-9 to CAA-12 replaced by updated templates.

Appointment of NFRA officers: Central Government names Chairperson and Members with fixed tenure and service rules.
Central Government appoints a Chairperson and three Full-Time Members of the National Financial Reporting Authority, effective from their date of entry into office, for three years or until attaining the age of sixty-five years, whichever is earlier; their terms and conditions of service are governed by the National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018.

Companies (Incorporation) Second Amendment Rules 2025 substitute Form RD 1, mandating detailed application data, attachments, and declarations.
The amendment replaces Form RD-1 in the Companies (Incorporation) Rules, 2014, effective 15 September 2025, and requires applicants to file structured applications to the Central Government (Regional Director) for specified purposes (change of financial year, name rectification, conversion, or scheme approval). The form mandates identity and contact data, statutory basis, resolution details, creditor particulars, prior filing history, and attachments (board/special resolutions, advertisement, scheme, authorization), plus Rule 41 declarations and digital signature by authorized signatories.

Classification of liabilities as current or non-current clarified; covenant effects and enhanced disclosure obligations under Ind AS updated.
The notification amends multiple Ind AS to add transition reliefs and editorial renumbering, introduce supplier finance arrangement disclosure requirements, clarify classification of liabilities as current or non-current when rights to defer settlement depend on covenants (including required covenant disclosures and the treatment of post reporting date lender agreements), and provide an exception plus disclosure regime for Pillar Two income taxes; effective dates and retrospective application rules are specified for the various amendments.

Nidhi recognition under section 406(1) Companies Act grants Shri Narayani formal statutory status to operate as a Nidhi.
The Central Government, under section 406(1) of the Companies Act, 2013, declares Shri Narayani (Kumbakonam) Nidhi Limited to be a Nidhi, granting it formal statutory recognition. The notification identifies the company by name and Corporate Identification Number and records its registered office in Kumbakonam, Tamil Nadu, as the administrative basis for the declaration.

Companies CSR-1 amendment requires entities to register for CSR activities via updated e-form with certified declarations.
Amendment substitutes the Companies (CSR Policy) Rules e form with a new e-form CSR-1 as the prescribed mechanism for registration of entities undertaking CSR activities, specifying eligible entity categories, required entity details and attachments, digital signature requirements for authorised officers, and mandatory certification by a practising professional who accepts liability for false certification.

Listing of equity shares in permissible jurisdictions: new LEAP-1 form requires prospectus submission, approvals, attachments and declarations.
The amendment replaces Form LEAP-1 with a revised e-form for submission of a prospectus to the Registrar for listing equity shares in permissible jurisdictions, requiring corporate identity and contact details, purpose of application, approval and submission dates, and disclosure of pending inspections, investigations or inquiries. Mandatory attachments include regulator/stock exchange approval, prospectus filing acknowledgement, and the prospectus. The form mandates a company declaration, digital signature by an authorized officer, certification by a practicing professional verifying original records, and highlights penalties for false statements or evidence.

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.

Companies incorporation rules: substituted e Form INC 22A mandates verified registered office, director details and professional certification.
The substituted e Form INC 22A (ACTIVE) requires companies to provide corporate identity, registered office longitude/latitude and a photograph showing at least one director/KMP who has affixed a digital signature, company contact and listing status, full director and auditor particulars, SRNs for AOC 4/AOC 4 XBRL and MGT 7, digital signature execution by prescribed signatories, a director's declaration of correctness, and certification by a practising professional with attendant membership and practice details, while warning of statutory penalties for false information.

Special Courts for Companies Act offences ensure expedited trials under designated jurisdiction and procedural framework.
The Central Government, under section 435 of the Companies Act, with concurrence of the Chief Justice of the High Court of Punjab and Haryana, designates specific magistrate courts as Special Courts to ensure speedy trial of offences specified in clause (b) of sub-section (2) of section 435. The notification names the courts at SAS Nagar, Gurugram and Chandigarh and is issued by the Ministry of Corporate Affairs to allocate jurisdiction for expedited proceedings under the Companies Act.

Companies filing XBRL must also attach signed, section 134 authenticated PDF financial statements to eForm AOC 4 XBRL.
The Amendment Rules insert sub rule (1A) to require companies that file financial statements under rule 3(1) to attach a PDF copy of the signed financial statements duly authenticated as specified in section 134 (including Board's report, auditors' report and other documents) in eForm AOC 4 XBRL, and substitute Annexure I to provide the detailed Form No. AOC 4 XBRL fields, attachment items, and certification and digital signing requirements; effective 14 July 2025.