Public financial institution designation: New Development Bank specified under company law for statutory purposes.
The Central Government has specified the New Development Bank as a public financial institution for the purposes of section 2(11)(ii) of the Companies Act, 2013. The designation applies to the bank established under the multilateral agreement and its annexe between Brazil, Russia, India, China and South Africa signed at Fortaleza on 15 July 2014, together with any amendment to that agreement.

Registered valuer organisations face revised eligibility conditions, including capital, object, and bye-law requirements under the amended rules.
The Companies (Registered Valuers and Valuation) Amendment Rules, 2026 amend the Companies (Registered Valuers and Valuation) Rules, 2017 with immediate effect from publication in the Official Gazette. Rule 12(1)(i) is substituted to require registration under section 25 of the Companies Act, 1956 or section 8 of the Companies Act, 2013, a minimum paid-up share capital of twenty-five lakh rupees, a sole object confined to regulation of valuers, and bye-laws meeting Annexure III. Transitional compliance with the capital requirement is allowed until 31 March 2028.

CSR eligibility expands to cover subscription to zero coupon zero principal instruments on the Social Stock Exchange.
The Companies Act, 2013 Schedule VII is amended to insert a new CSR item permitting subscription to zero coupon zero principal instruments on the Social Stock Exchange. The amendment takes effect from the date of publication in the Official Gazette and expands the list of eligible CSR activities by expressly recognising this instrument as a covered item under Schedule VII.

CSR through zero coupon zero principal instruments gains a regulated framework, with spending caps, exemption from impact assessment, and transfer rules.
Corporate Social Responsibility Policy Rules are amended to recognise Not for Profit Organization and zero coupon zero principal instrument for CSR implementation. CSR spending may be carried out through such an instrument, subject to a ten percent cap on total CSR expenditure, and a subscribing company is exempt from impact assessment. The issuing organisation must complete the project within three succeeding financial years, transfer unspent amounts to a Schedule VII fund on termination of listing, and submit a compliance report to the Securities and Exchange Board of India.

DIR-3 KYC Web fee structure revised for timely filing, delayed filing, DIN reactivation, and change filings.
The Companies (Registration Offices and Fees) Amendment Rules, 2026 revise the fee schedule for Form No. DIR-3 KYC Web under rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. Filing within the prescribed timeline attracts no fee, while late filing or filing for reactivation of a Director Identification Number attracts a fee of Rs. 5,000. Re-filing the form for any change under sub-rule (2) of rule 12A attracts a fee of Rs. 500 for each filing.

Pillar Two income taxes: Accounting Standard change exempts deferred tax recognition, mandates targeted disclosures and sets effective dates.
AS 22 is amended to treat taxes arising from Pillar Two legislation as Pillar Two income taxes and to require that enterprises neither recognise nor disclose deferred tax assets and liabilities related to those taxes. Enterprises must disclose that they applied the exception and separately present current tax expense (income) related to Pillar Two income taxes. For enacted or substantively enacted but not yet effective Pillar Two legislation, enterprises must provide known or reasonably estimable qualitative and quantitative information about exposure, with an SME exemption for those exposure disclosures.

Companies Law: amendment under section 458 expands Regional Directors list and fixes commencement as 16 February 2026.
Amendment substitutes the list of designated Regional Directors in the prior notification, replacing the roster naming Regional Directors at Mumbai, Kolkata, Chennai, New Delhi, Ahmedabad, Hyderabad and Shillong with a new roster naming Regional Directors at Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi; the Central Government issues this change under its delegated powers and fixes the commencement date as 16 February 2026.

Delegation of power revised: list of regional directors substituted to reallocate delegated authority under Companies law.
Amends the prior notification by substituting the enumerated Regional Directors named in the earlier instrument with a revised list of Regional Directors, thereby reallocating the delegation of powers conferred by the prior notification; issued under section 458 of the Companies Act, 2013, and coming into force on the stated commencement date.

Delegation of powers under section 458: updated Regional Directors list substituted, altering authorised regional offices and delegation.
Amendment under section 458 substitutes the former list of Regional Directors with a new list - replacing "Regional Directors at Mumbai, Kolkata, Chennai, New Delhi, Ahmedabad, Hyderabad and Shillong" with "Regional Directors at Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi" - and provides that the amendment applies prospectively while preserving actions done or omitted before the amendment; it declares a specified commencement date.

Delegation of powers updated: list of Regional Directors substituted and designated offices reassigned with prospective effect.
The notification substitutes the earlier list of Regional Directors empowered to receive reports under the delegated provisions with a new list of specified regional offices and declares that the amendment takes effect from 16th February, 2026, while not affecting prior acts or omissions.

Delegation of powers under Companies Act: regional office designation for Northern Region amended effective mid-February by notification.
Amendment under section 458 of the Companies Act, 2013 substitutes the phrase "office of Regional Director at Noida" in notification S.O. 1354(E) with "Regional Director, Northern Region Directorate I, Headquarter at New Delhi," and provides that this substitution shall take effect from the 16th day of February, 2026, subject to a saving for acts done or omitted before the amendment.

Delegation of powers updated: Regional Directors' offices expanded and substituted, altering administrative delegation under companies law.
Amendment revises the enumerated list of Regional Director offices empowered under section 458 of the Companies Act, 2013 by substituting a new set of cities for the prior list, thereby reallocating the territorial allocation of delegated powers; the notification also specifies the date on which the substitution takes effect.

Appointment of Registrars of Companies as adjudicating officers with specified territorial jurisdictions and appeal route.
This notification appoints specified Registrars of Companies (including Registrars cum Official Liquidators) as adjudicating officers under the Companies Act, 2013 for defined States, Union Territories and districts, superseding earlier Ministry notifications; appeals from their orders lie to the concerned Regional Director; pending proceedings and appeals as of commencement will be governed by this notification, which takes effect on 16 February 2026 under section 454 of the Act read with the Companies (Adjudication of Penalties) Rules, 2014.

Delegation of powers to regional directors updated, expanding authorised offices and applying delegation to limited liability partnerships.
The Central Government amends the prior notification to substitute the list of Regional Directors authorised to exercise delegated powers under the Companies Act as applied to limited liability partnerships with a revised roster naming Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi, and declares the amendment to come into force on the specified commencement date while preserving prior actions or omissions.

Appointment of adjudicating officers under section 76A: Registrars assigned jurisdiction and appeals to Regional Director commence under new notification.
Appointment of adjudicating officers under section 76A of the Limited Liability Partnership Act, 2008 assigns specified Registrars of Companies to exercise adjudicatory functions within the territorial jurisdictions listed. Appeals from orders of these adjudicating officers shall lie to the Regional Director having jurisdiction, and pending proceedings and appeals as on commencement are to be dealt with under this notification, which takes effect on the stated commencement date.

National Financial Reporting Authority appoints four specified part-time members under amended appointment rules, effective on Gazette publication.
Amendment revises rule 2 of the 2022 appointment rules to substitute four named part-time members-a Joint Secretary (Ministry of Corporate Affairs), the Deputy Comptroller and Auditor General of India, the Chief Financial Officer (Reserve Bank of India), and an Executive Director (SEBI). The rules are made under the Companies Act authority and take effect on publication in the Official Gazette.

Investor Education and Protection Fund Authority appoints an Executive Director as an ex officio Member under Companies Act powers.
The Central Government, exercising powers under sections 125(5) and 125(6) of the Companies Act, 2013 read with Rules 5 and 7 of the IEPF Authority Rules, 2016, substitutes serial number 3 of the principal notification to designate Smt. Sonali Sen Gupta, Executive Director, as an ex officio Member of the Investor Education and Protection Fund Authority.

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.