Director KYC update: additional mobile or email change permitted during financial year upon filing DIR-3 KYC form.
Rule 12A is amended to require directors to update KYC on or before the 30th September of the financial year and to permit one additional change of mobile number or email during the financial year by filing e form DIR 3 KYC on payment of a fee of five hundred rupees.

Companies incorporation rule amendment removes references to Nidhi and deletes a clause, altering incorporation conditions.
The Companies (Incorporation) Amendment Rules, 2024 amend rule 8A(1) of the Companies (Incorporation) Rules, 2014 by omitting the word "Nidhi" from clause (p) and by omitting clause (v) in sub rule (1). The rules are made under section 469 of the Companies Act, 2013 and come into force on publication in the Official Gazette.

Specified companies must file MSME Form 1 when payments to micro or small suppliers remain unpaid over 45 days.
Only specified companies with payments pending to any micro or small enterprise for more than 45 days from the date of acceptance or deemed acceptance must furnish information in MSME Form 1; the substituted MSME Form 1 requires a half yearly return reporting supplier particulars, amounts due (including amounts paid within 45 days, paid after 45 days, and outstanding for more than 45 days), payment mode (TReDS/other), optional attachments, and a digitally signed declaration by an authorised officer, with statutory penalty notice for materially incorrect information.

Significant Beneficial Ownership rules: substituted BEN-2 form mandates detailed SBO declarations, supporting attachments, and digital certification.
Amendment substitutes Form No. BEN-2 with a revised return for declarations of significant beneficial ownership, prescribing required company and SBO particulars (identity numbers, names, addresses, acquisition and declaration dates), modes of holding (shares, voting rights, dividend rights, control, significant influence), required attachments for asserted control or changes, and procedural requirements including company declaration, digital signature, and certification by a practising professional; the substituted form is effective on publication in the Gazette.

Companies amendment substitutes Form MGT 6 requiring returns under section 89 detailing registered and beneficial ownership and declarations.
The amendment substitutes Form MGT-6 in the Companies (Management and Administration) Rules, 2014, prescribing the return to the Registrar for declarations under the relevant statutory provision. The substituted form requires corporate identification, details of shares where the registered holder is not the beneficial owner (including distinctive and class details), particulars of the registered owner and of the beneficial owner (identity, contact, address, and declaration dates), specified declaration attachments, and digital signature by an authorised signatory, with notice of penalties for false statements.

Central Processing Center jurisdiction established: Registrar to examine specified company e Forms nationwide and decide within a prescribed period.
Establishes Central Processing Center with a Registrar empowered to examine specified applications, e Forms and documents nationwide and to decide on them within thirty days of filing, except where Central Government, Regional Director or other competent authority approval is required. The examination follows sub rule (2) to (5) of rule 10. A listed set of corporate filings (resolutions, capital alteration notices, name change applications, conversions, section 8 license matters, deposit returns, dormant/active status applications, and buy back/solvency documents) are subject to central examination, and multiple simultaneous filings are to be decided together. The rule does not confer section 399 powers on the Central Processing Center Registrar; territorial Registrars retain those powers.

Central Processing Centre created to process company e forms nationwide, centralizing fee-based filing under Companies Act.
A Central Processing Centre at the Indian Institute of Corporate Affairs, IMT Manesar, is established under section 396 of the Companies Act, 2013 with India-wide territorial jurisdiction to receive, process and dispose of fee-bearing e forms under the Companies (Registration of Offices and Fees) Rules, 2014, while preserving the jurisdictional Registrar's authority over all other provisions of the Act for companies within their territorial limits.

Appointment of Technical Members under Companies Act and Tribunals Reforms Act for fixed tenure subject to age limits.
The Central Government appointed persons as Technical Members in the National Company Law Appellate Tribunal under section 410 of the Companies Act, 2013 read with provisions of the Tribunals Reforms Act, 2021. Appointments run for four years from assumption of charge, or until the appointee attains age sixty seven, or until further order, whichever is earlier; the notification lists the named appointees and their dates of assumption of charge.

Appointment of tribunal members under statutory authority: judicial and technical members appointed to the National Company Law Tribunal.
The Central Government, exercising powers under section 408 of the Companies Act, 2013, has appointed specified persons as Judicial Members and Technical Members of the National Company Law Tribunal in the prescribed pay scale and pay matrix for a period of five years from their dates of joining, subject to cessation on attaining the age of sixty-five years or until further orders; the notification lists each appointee, post and date of joining.

Listing of equity shares in permissible jurisdictions requires e-Form LEAP-1 prospectus filing and Indian Accounting Standards compliance.
Unlisted public companies without partly paid-up shares may issue equity shares for listing on stock exchanges in specified permissible jurisdictions, including offers for sale by existing shareholders, provided they comply with the Direct Listing Scheme, any securities regulator conditions, file a prospectus in e-Form LEAP-1 within seven days of finalising it with the permitted exchange, pay applicable fees, and prepare financial statements in accordance with Indian Accounting Standards in addition to any standards required by the relevant securities regulator or stock exchange.