Companies (Cost Records and Audit) Amendment Rules, 2025 substitute forms CRA 2 and CRA 4 and require XBRL for cost audit reports.
The Amendment Rules substitute Annexure e forms CRA 2 and CRA 4 under the Companies (cost records and audit) Rules, 2014, prescribing updated templates and required fields for (i) intimation of appointment or change of cost auditor (CRA 2) including company and auditor particulars, filing reasons, scope and board resolution, and (ii) filing of the cost audit report (CRA 4) including SRN, financial year and AGM details, auditor particulars, report qualifications and a mandatory XBRL attachment; the Rules are titled Companies (Cost Records and Audit) Amendment Rules, 2025 and commence 14 July 2025.

Companies registration rules substitute a revised GNL-1 form for filings on compounding, AGM extensions, and schemes.
The rules substitute a revised Form GNL-1 into the Companies (Registration Offices and Fees) Rules, 2014, effective 14 July 2025, to govern applications to the Registrar of Companies for compounding of offences, AGM extension, schemes of arrangement/amalgamation and other purposes. The form prescribes applicant categories, identity and company particulars, purpose-specific application details, mandatory attachments, digital signature and certification requirements, verification statements, and office-use processing fields, and references penal provisions for fraud and false statements.

Companies audit rules amended: reports under rule 13 must be filed electronically in Form ADT-4; ADT forms updated.
The amendment requires that the report under rule 13(2) be filed electronically in Form ADT-4 and omits two clauses in that sub-rule. It substitutes new versions of Forms ADT-1 to ADT-4 in the Annexure, standardising required company and auditor identification data, appointment/removal/resignation details, suspected fraud reporting fields, mandatory attachments, declarations, and digital signature requirements.

Companies (Management and Administration) Amendment Rules, 2025 substitute MGT 7, MGT 7A and MGT 15 e forms, effective 14 July 2025.
The Central Government, under section 469 of the Companies Act, 2013, notifies the Companies (Management and Administration) Amendment Rules, 2025, which substitute the Annexure e forms Form No. MGT 7, MGT 7A and MGT 15 in the Companies (Management and Administration) Rules, 2014 with revised e forms; the rules are named accordingly and come into force on 14 July 2025.

Companies Accounts amendment mandates e-forms, portable PDF attachments and new disclosures on sexual harassment and maternity compliance.
The rules substitute legacy AOC forms with e-Form equivalents and add mandatory e-Form filings: Extract of Board Report and Extracts of Auditor's Report (Standalone and Consolidated). Companies must attach signed financial statements in portable document format with XBRL filings. Disclosure obligations are expanded to include counts of sexual harassment complaints (received, disposed, pending beyond ninety days) and a statement on compliance with the Maternity Benefit Act, 1961. The amendments take effect from the notified commencement date and apply to the specified AOC-4 family filings.

CSR report deadline extended under Companies (Accounts) Amendment Rules, altering the statutory filing timeline for Form CSR 2.
Amendment to Companies (Accounts) Rules, 2014 substitutes the deadline in rule 12, sub rule (1B), fourth proviso for filing the Form CSR 2, extending the statutory due date and thereby changing the compliance timeline for submission of the Corporate Social Responsibility report; the amendment is titled Companies (Accounts) Amendment Rules, 2025 and commences on publication in the Official Gazette.

Ind AS 21 requires estimating a spot exchange rate and enhanced disclosures when a currency is not exchangeable.
Amendments to Ind AS 21 require assessing whether a currency is exchangeable at each measurement date and for each specified purpose; where a currency is not exchangeable, an entity must estimate a spot exchange rate at the measurement date to reflect the rate for an orderly exchange between market participants. Entities may use an observable exchange rate without adjustment or other estimation techniques, and must disclose the nature and financial effects, rates used, estimation process, and risks. The amendments apply prospectively from annual periods beginning on or after 1 April 2025 with no restatement of comparatives.

Recruitment amendment: stenographer post reclassified, age eligibility broadened and transcription time extended under service rules.
The amendment reclassifies the post from Stenographer Grade-III to Stenographer Grade-II, expands the prescribed age eligibility range, provides relaxation for Government servants up to a higher age in accordance with Central Government instructions, designates the Staff Selection Commission advertisement date as the crucial date for determining age limit, and increases the transcription time requirement for the selection process.

Recruitment rules amendment updates post classifications, age eligibility and timed transcription test requirements for stenographic positions.
Amendment to Schedule I revises post designations, raises upper age limits from 25 to 27 for specified posts, provides age relaxation for government servants up to forty years in accordance with Central Government instructions, replaces words per minute transcription criteria with timed computer transcription exercises, and specifies that the crucial date for determining age limits shall be as advertised by the Staff Selection Commission.

Issue of securities in dematerialised form: private companies given an extended compliance deadline under amended rules.
Amendment to Rule 9B(2) of the Companies (Prospectus and Allotment of Securities) Rules, 2014 permits a private company, other than a Producer company, which was not a small company on the reference date to comply with the sub rule by an extended deadline; the notification declares retrospective effect while stating that no person's interests shall be adversely affected.

Appointment of tribunal members establishes fixed-term tenures and pay scale for judicial and technical positions.
Central Government appoints multiple Judicial and Technical Members of the National Company Law Tribunal under section 408 of the Companies Act, 2013, specifying that each appointment attracts the specified pay scale and commences on the date the appointee assumes charge. Each term is for five years from assumption of charge or until attaining age sixty-five or until further order, whichever is earliest, with certain members given specific permissible assumption dates.