Company name removal notices must use Form STK-5A and provide a thirty day opportunity to object.
Amendment mandates publication of removal of name notices under the Act in Form STK-5A, which prescribes a public notice stating the Registrar's belief that specified companies either failed to commence business within one year or did not carry on business for two consecutive financial years without obtaining dormant status, and which notifies that names will be struck off unless cause is shown; it also provides a thirty day period for objections to be sent to the Registrar.

Registration of charges forms updated; new CHG 1, CHG 4 and CHG 9 set filing fields, attachments, ARC assignment and delay rules.
The amendment substitutes Forms CHG 1, CHG 4 and CHG 9 to prescribe electronic filing requirements for creation, modification, satisfaction and rectification of charges, detailing required company and charge particulars, property descriptions, amounts secured, ranking and joint charge data, ARC/assignee particulars where applicable, and necessary attachments such as charge instruments, title documents, resolutions and letters of satisfaction.

Disclosure of Specified Bank Notes required in statements; companies must report opening cash, receipts, payments, bank deposits and closing cash.
Companies must disclose details of Specified Bank Notes held and transacted during the notified demonetisation period in Schedule III Balance Sheet instructions, by providing a table reconciling closing cash in hand at the start of the period, permitted receipts, permitted payments, amounts deposited in banks, and closing cash in hand at the end, separately for Specified Bank Notes and other denomination notes, with an explanatory proviso defining Specified Bank Notes as per the referenced government notification.

Specified Bank Notes disclosure requirement mandates auditor reporting on company financial statement disclosures and conformity with accounting records.
Amendment adds an auditor reporting requirement to state whether the company disclosed holdings and dealings in Specified Bank Notes during the period from early November to late December 2016 and whether those disclosures are in accordance with the books of accounts; the amendment takes effect on publication in the Official Gazette.

Materiality threshold for specified transactions revised to a quantitative level now triggering board approval and disclosure obligations.
The amendment substitutes the phrase "exceeding ten per cent." with "amounting to ten per cent. or more" in items (i)-(iv) of rule 15(3)(a), and replaces "ten per cent. of turnover" with "ten per cent. or more of turnover" in item (iii) of rule 15(3)(a), thereby making the threshold inclusive and triggering board procedures and disclosures accordingly; the rules take effect on publication in the Official Gazette.

Special Courts designation under Companies Act enables speedy trial of serious company law offences in specified states.
The Central Government, invoking section 435(1) of the Companies Act, 2013 with the High Court concurrence, designates specified existing courts in Hyderabad and Visakhapatnam as Special Courts to provide speedy trial of offences under the Companies Act punishable with imprisonment of two years or more, and directs those courts to exercise the Special Court jurisdiction for the territories of Telangana and Andhra Pradesh as set out in the notification.

Nomination of members under Companies Act provision: professional body presidents added to central advisory board for corporate affairs.
The amendment substitutes serial numbers 3 and 4 in the principal notification to nominate Dr. Shyam Agrawal, President, the Institute of Company Secretaries of India, and Shri Nilesh S. Vikamsey, President, the Institute of Chartered Accountants of India, as members nominated under clause (b) of sub section (2) of the relevant Companies Act provision, effecting a change in the membership composition of the statutory body.

Share based payment classification clarified: vesting adjustments, cash settled fair value remeasurement and tax withholding treatment specified.
Amendments to Ind AS 102 clarify that vesting conditions other than market conditions are excluded from grant date fair value and instead adjust the expected number of instruments to vest; cash settled share based payments are measured at fair value with remeasurement to profit or loss each reporting period; tax driven net settlement features may leave an arrangement classified as equity settled and shares withheld to fund tax payments are accounted as a deduction from equity. Transitional provisions require remeasurement or reclassification of unvested or vested but unexercised awards on initial application.

Transfer of pending proceedings: amendment extends the prescribed timeline for transferring company cases under companies and insolvency law.
The Central Government amends the Companies (Transfer of Pending Proceedings) Rules, 2016 by substituting the shorter period specified in the proviso to rule 5(1) with a substantially extended period, thereby extending the timeframe for transfer of pending company proceedings to insolvency processes; the amendment is titled Companies (Transfer of Pending Proceedings) Amendment Rules, 2017 and commences on publication in the Official Gazette under powers conferred by the Companies Act and the Insolvency and Bankruptcy Code.

Investor Education and Protection Fund rules establish share transfer to Authority DEMAT and a timed online refund verification process.
The amendments prescribe that companies must credit shares due for transfer to the Authority's DEMAT account within thirty days, notify shareholders three months before transfer, follow prescribed procedures for depository and physical shares (including corporate action notifications and issuance of duplicate certificates), preserve records, and credit benefits (except rights issues) to the Authority. Voting rights remain frozen until claimed. Claimants apply via Form IEPF-5, companies verify within fifteen days, and the Authority refunds or credits shares after verification, disposing claims within sixty days.

Extension of tenure for CEO (additional charge) of Investor Education and Protection Fund Authority renewed under statutory appointment rules
Under the Companies Act and the Authority's appointment rules, the Central Government extended Shri Amardeep Singh Bhatia's tenure as Chief Executive Officer (Additional Charge) in the Investor Education and Protection Fund Authority for one year from 1 November 2016 or until further orders, the extension being effected by a Ministry of Corporate Affairs notification that also cites the principal notification of May 2016.

RBI nominee substitution appoints new Reserve Bank of India member under company law notification replacing prior nominee.
Amendment under section 210A replaces serial number 6 of the prior notification with Shri S.S. Barik, Chief General Manager-in-Charge, as the nominee of the Reserve Bank of India, nominated under clause (d) of sub-section (2) of section 210A of the Companies Act, effecting a formal substitution in the Gazette-published list.

Notification amendment relocates State of Haryana within the Ministry of Corporate Affairs table, altering its listed table entry.
Amendment to a Ministry of Corporate Affairs notification under the Companies Act relocates the State of Haryana by removing it from the fourth-column entry of serial one and inserting it as the fifth entry in the fourth column of serial five, effecting a change in the Table of the original Gazette notification.

Certificate of Incorporation must state company PAN when allotted; SPICe form replaced with integrated electronic incorporation application.
The Companies (Incorporation) Amendment Rules, 2017 substitute rule 18 to require the Registrar to issue the Certificate of Incorporation in Form INC-11 and to mention the company's PAN where allocated by the Income tax Department. The rules also replace Form INC-11 and comprehensively substitute Form INC-32 (SPICe), establishing an integrated electronic incorporation application capturing company particulars, subscribers and directors data, PAN/TAN and statutory registration fields, mandatory attachments, professional certification and digital filing requirements.

Recruitment rules for IEPF Authority set deputation procedures and central pay matrix levels for managerial posts.
Rules prescribe recruitment, pay and service terms for the General Manager and Assistant General Manager of the Investor Education and Protection Fund Authority, specifying posts, classifications and pay matrix levels. Appointments are primarily by deputation from Central or State Government officers meeting analogous-post or service-in-level criteria; selection committees and deputation periods are set in the Schedule and subject to Department of Personnel and Training instructions. Service conditions, allowances including House Rent Allowance, leave and disciplinary modalities conform to rules applicable to corresponding Central Government pay levels, and the Central Government may relax provisions for specified classes.

IFSC company exemptions permit modified application of Companies Act provisions, enabling tailored governance and compliance flexibility.
Specified IFSC public companies licensed to operate from an approved multi service SEZ by RBI, SEBI or IRDA shall have specified provisions of the Companies Act disapplied, modified or adapted. Key changes require such companies to be limited by shares, to include "International Financial Service Company" or "IFSC" in their name, to keep their registered office within the IFSC, and permit alignment of subsidiary financial years with foreign holding companies without Tribunal approval; numerous timelines, meeting, director, auditor, fundraising and related party provisions are relaxed or substituted as set out in the notification.

IFSC private company exemptions permit tailored Companies Act compliance and procedural relaxations for licensed IFSC entities.
Notification provides targeted exemptions and adaptations of the Companies Act for private companies licensed to operate from an IFSC in an approved SEZ, requiring formation as a company limited by shares, use of the suffix "International Financial Service Company" or "IFSC", objects limited to licensed financial services, and permanent registered office at the IFSC; it permits financial year alignment with a foreign holding company without Tribunal approval and introduces procedural relaxations including extended filing timelines, board powers by circulation, modified meeting and disclosure rules, conditional auditor appointment deeming, CSR exemption for an initial period, and mutatis mutandis application to qualifying foreign companies.