Delegation of powers to Regional Directors under the Companies Act, subject to Central Government revocation and Gazette commencement.
The Central Government delegates to specified Regional Directors the powers and functions under sub section (5) of section 94 of the Companies Act, 2013, pursuant to section 458, subject to the reservation that the Central Government may revoke the delegation or itself exercise the powers when it deems it necessary in the public interest; the delegation takes effect on publication in the Official Gazette and the notification records a subsequent substitution of the list of Regional Directors.

Appointment of Registrars of Companies as adjudicating officers with territorial jurisdiction and appeal route.
The Central Government appoints specified Registrars of Companies (including several Registrar-cum-Official Liquidator posts) as adjudicating officers under section 454 of the Companies Act, 2013, assigning each office clear territorial jurisdiction for adjudication of penalties; appeals against their orders lie to the Regional Director having jurisdiction and are to be disposed of in accordance with the Ministry's prior notifications, and the notification takes effect immediately while noting later administrative substitutions and a subsequent superseding notification.

Electronic voting must be provided with secure remote and in meeting systems, prescribed notice and independent scrutiny.
Companies with listed equity (subject to SEBI chapter exceptions) or with at least one thousand members must provide voting by electronic means, including remote e voting, using a certified secured system. Notices must state availability of electronic voting and voting procedures, public advertisement must publish remote e voting details and cut off date, remote voting must remain open at least three days and close before the meeting, and once cast votes cannot be changed. Independent scrutinisers must oversee vote counting, produce a consolidated report within three days, and results must be published on company and agency websites and, where applicable, sent to stock exchanges.

Amendment to share capital and debentures rules revises application scope, charge and filing timelines, exemptions, and nomination forms.
Amendment updates the Companies (Share Capital and Debentures) Rules, 2014 to apply to unlisted public and private companies, and to listed companies only to the extent not conflicting with securities regulator rules; it clarifies and modifies provisos, extends certain filing timelines, revises charge creation rules to include specific movable and immovable property (with special provision for non-banking financial companies and government guaranteed loans), inserts exemptions for RBI-regulated instruments, and substitutes standard nomination and cancellation/variation forms under section 72.

Board meeting rules amendment narrows listed agenda items and corrects terminology, effective on Gazette publication.
The Amendment omits item numbers (3), (5), (6), (7), (8) and (9) and their entries from rule 8 of the Companies (Meetings of Board and its Powers) Rules, 2014, and substitutes the word 'principal' for 'principle' in the proviso to rule 10; the amendment takes effect on publication in the Official Gazette under the statutory powers conferred by the Companies Act.

Amendment to dividend declaration rules inserts a footnote on principal rules' publication and prescribes commencement under Companies Act.
Amendment to the Companies (Declaration and Payment of Dividend) Rules, 2014 inserts a footnote after the Joint Secretary's signature identifying the Gazette publication details of the principal rules and notes the prior amendment; the Amendment Rules, 2015 are named and made to come into force upon publication in the Official Gazette under the rule making power conferred by the Companies Act.

Electronic addendum procedure requires GNL 4 to furnish further information with digital verification and attachments for corporate filings.
The amendment inserts Rule 10(7) requiring that any further information or documents called for for an application or e form filed electronically with the Ministry of Corporate Affairs be furnished as an addendum in Form No. GNL 4. Form GNL 4 links the addendum to the original SRN, collects company identifiers and details of defects and rectifications, allows attachment of supporting documents including differential stamp duty particulars, and requires verification and digital signatures by prescribed officers and optional professional certification.

Indian Accounting Standards adoption: phased mandatory and irrevocable application for companies meeting listing or net worth thresholds.
Prescribes Ind AS as the accounting framework for specified classes of companies with phased mandatory and voluntary adoption options: voluntary adoption from accounting periods beginning on or after 1 April 2015; phased mandatory adoption thereafter for cohorts determined by listing status and net worth, with comparatives for the preceding period. Net worth is calculated from stand-alone audited financials as of the baseline period; Ind AS apply to both stand-alone and consolidated statements. Voluntary adoption is irrevocable and continued application is required once Ind AS are adopted. Insurance, banking and NBFCs are exempted.

Small company definition tightened so both quantitative limits must be met; financial firms exempted for ordinary securities acquisitions.
The Order narrows the small company definition by requiring satisfaction of both quantitative limits so entities exceeding one limit cannot qualify, and it inserts an explicit exemption allowing banking, insurance and housing finance companies to acquire securities in the ordinary course of business without the general restrictions on securities acquisitions.

Corporate social responsibility scope expanded to permit funding of entities formed under section eight jointly with other companies.
The amendment broadens CSR eligibility by allowing a company to fund entities established under section 8 either singly, together with its holding, subsidiary or associate company, or together with any other company or that other company's holding, subsidiary or associate company, and revises the proviso to exclude only those entities not established by the company singly or jointly with its related companies or with other companies and their related corporate groups.

Foreign director resignation authorization allows authorised practitioners or resident directors to sign and file DIR-11 on behalf of the director.
The amendment to rule 16 permits a foreign director, where the company has already filed Form DIR-12, to authorise in writing a practising chartered accountant, cost accountant in practice, company secretary in practice, or any resident director to sign and file Form DIR-11 on his behalf, intimating the reasons for resignation.

Notice of books of account address required; new Form AOC-5 prescribes board resolution and jurisdiction details for maintenance location.
Amendment inserts Rule 2A requiring notice of the address where books of account are to be maintained, to be furnished in Form AOC-5, and adds a proviso to rule 6 limiting the temporal application of consolidation requirements for companies with subsidiaries incorporated outside India; Form AOC-5 is added to the Annexure as the prescribed template.

Authorisation of officers to file complaints under section 159 for offences under section 155 enables delegated prosecutorial authority.
The Central Government, under sub-section (2) of section 439 of the Companies Act, 2013, authorises specified officers in the office of the Regional Director (Northern Region), Noida, to file complaints under section 159 in respect of offences under section 155, listing the named Joint Directors and an Assistant Director as authorised signatories.