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Companies (Registration of Foreign Companies) Amendment Rules, 2023
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Foreign company registration rules amended to require parental or spouse name and updated FC 1 to FC 4 filing forms.
The Companies (Registration of Foreign Companies) Amendment Rules, 2023 (effective 23 January 2023) substitute rule 3(2)(c) to require capture of a person's father's name or mother's name or spouse's name, and replace Forms FC-1 to FC-4 with updated eForms. The new FC-1-FC-4 prescribe detailed registration, alteration, annual accounts and annual return requirements for foreign companies operating in India, including specified identity, address, business activity, authorised representative, directors/secretary particulars, attachments and declarations, with digital signature and statutory false-statement notices.
Nidhi (Amendment) Rules, 2023
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Nidhi companies must file updated NDH 1 to NDH 4 electronic forms detailing members, finances, deposits and required certifications.
The Nidhi (Amendment) Rules, 2023 substitute Forms NDH 1, NDH 2, NDH 3 and NDH 4 effective 23 January 2023, prescribing standardized electronic filings for Nidhi companies that set out required corporate and financial particulars (including Net Owned Funds, paid up capital, reserves, deposits and unencumbered term deposits), membership and branch data, purposes for Regional Director applications, required attachments (member lists with PAN, audited statements, deposit break ups, director certificates), and mandatory authorised officer and practising professional certifications with liability notices under the Companies Act.
Companies (Incorporation) Amendment Rules, 2023
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Companies (Incorporation) Amendment Rules, 2023 revise e form requirements, nominee declaration process, conversion filings and section 8 applications.
The Companies (Incorporation) Amendment Rules, 2023 update the Companies (Incorporation) Rules, 2014 to mandate electronic submission of nominee consents and declarations (via SPICe+ INC 32 and INC 4), revise conversion filings to require e Form INC 6 with altered e MOA/e AOA and supporting NOCs and affidavits, and set out enhanced application requirements and Registrar scrutiny for section 8 licence applications, while replacing and renumbering multiple e forms and removing obsolete form references.
Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2023
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Companies managerial appointment rules amended: new MR 1 and MR 2 forms require detailed disclosures and attachments.
The amendment substitutes revised Form MR 1 and Form MR 2, effective 23 January 2023. Form MR 1 is the return of appointment requiring entity and appointee details, board resolution, remuneration breakdown, tenure, age and disqualification disclosures, and attachments including board resolution and Nomination and Remuneration Committee certificate. Form MR 2 is the application to the Central Government where Part I of Schedule V is not complied with (including over 70 appointees and non residents), requiring detailed personal particulars, identification of non compliance, justification, resolutions, auditor and committee certificates, and specified documentary attachments.
Companies (Authorised to Register) Amendment Rules, 2023
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Companies authorised to register rules now require NOC from secured creditors and substitute Form URC-1 for applications.
The Companies (Authorised to Register) Rules, 2014 are amended to require a No Objection Certificate from secured creditors together with the charge holder where applicable, to omit several prior sub clauses across rule 3(2) clauses (a)-(d), and to substitute Form No. URC 1 with a revised eForm prescribing mandatory fields, attachments (including constituting instruments, registration certificates, advertisements, resolutions, accounts, tax returns and creditor NOC), and certification by a practicing professional verifying compliance and records.

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Acts Income Tax