Regulation of Nidhi companies: amendments tighten capital, disclosure and lending rules while allowing limited share issuance. Amendments impose operational, prudential and disclosure requirements on Nidhi companies: permit issue of lower nominal equity shares without service charge for newly incorporated Nidhis, allow limited allotment to new deposit holders and directors, extend transitional compliance dates, require entities exceeding deposit limits to reach a prescribed Net Owned Fund to deposit ratio by staged deadlines or reduce deposits, define Net Owned Funds with transitional treatment of preference share proceeds, expand disclosure to include a summarised financial position, and prescribe caps and tenures for loans against immovable property and fixed deposits alongside phased achievement schedules for certain deposit ratios.