Companies SBO amendment: substituted Form BEN-2 requires detailed SBO declarations, member particulars, attachments, and professional certification.
The amendment substitutes Form BEN-2 to implement the procedure for declarations and returns under section 90, requiring reporting companies to provide CIN, company and member particulars, enumeration of Significant Beneficial Owners and the manner of their beneficial interest (shares, voting rights, dividend rights, control or significant influence), percentages where applicable, and corporate ownership chain details. The form mandates dates of acquisition and declaration, attachments including the declaration under section 90, a director-authorised digital signature with identification, and certification by a practicing professional, with liability for false statements.

Commencement of Section 81: government notification appoints the date to bring the specified provision into force.
The Central Government, by official notification under its executive power, appointed a specific commencement date for Section 81 of the Companies (Amendment) Act, 2017, thereby bringing that provision into force pursuant to the enabling provision that allows the Government to notify commencement dates.

Companies incorporation rules amended to replace Form INC-12 with Form INC-32 and add required form attachments.
The amendment replaces Form INC-12 with Form INC-32 (SPICe) in rule 19(1), substitutes "the memorandum" for "the draft memorandum" in rule 19(3)(a) and (b), revises Form INC-11's heading to reference section eight, amends the INC-32 heading to add incorporation provisions, omits the Section 8 license number item, and adds mandatory attachments including declarations in Form INC-14 and Form INC-15; the rules take effect on 15 August 2019.

Disaster management added to Schedule VII, permitting corporate social responsibility expenditure for relief, rehabilitation and reconstruction activities.
Adds disaster management as a new item in Schedule VII of the Companies Act, 2013, explicitly covering relief, rehabilitation and reconstruction activities; inserted as item (xii) after item (xi), promulgated under the Central Government's powers and brought into force upon publication in the Official Gazette.

Meeting procedure: quorum and voting rules govern Authority decisions, with minutes, conflict disclosure, and circulation resolutions required.
The rules set meeting governance for the Authority: the chairperson fixes agenda and logistics; the Secretary and authorised officers attend; absent chair is replaced by the senior-most full-time member; members may join by video conferencing and transact business by circulated resolution subject to ratification. Decisions are by majority with a casting vote for the chairperson or presiding member; quorum requires four members including at least one full-time member. Minutes must be drafted, circulated, confirmed and signed. Members must disclose pecuniary interests and refrain from related deliberations.

Prospectus filing obligations: unlisted public companies must file Form PAS-6 certified and report dematerialisation discrepancies.
Rule 9A is amended to require every unlisted public company governed by the rule to submit Form PAS-6 to the Registrar within sixty days from the conclusion of each half year, with the prescribed fee and certification by a company secretary in practice or a chartered accountant in practice, and to immediately notify depositories of any discrepancy between issued capital and capital held in dematerialized form; the ANNEXURE is amended to insert Form PAS-6 after Form PAS-5.

Director compliance status: DIN marking changes depending on e form ACTIVE filing, prompting directors to ensure filings.
The amendment inserts Rule 12B providing that if a company subject to the incorporation-rule e form ACTIVE obligation fails to file within the prescribed period, the Director Identification Numbers of its existing directors will be marked "Director of ACTIVE non-compliant company"; such directors must ensure all relevant companies file the e form ACTIVE, and upon completion the DIN will be re marked "Director of ACTIVE compliant company".

Company name resemblance and undesirable name rules govern name availability and require approvals or consents before registration.
Rules define when a proposed company name resembles too nearly an existing name by disregarding specified elements (company-type suffixes, plurality, letter case, spacing, punctuation, tenses, phonetic variants, domain elements, word order, articles, slight spelling variations, translations, place-name additions, and numeral changes) subject to consent exceptions. Distinct provisions list undesirable names including those prohibited by emblem law, conflicting trademarks without consent, offensive or misleading names, names implying different legal forms or government association, recent dissolved or struck-off names, regulated financial terms without regulator compliance, and descriptive names, with illustrative examples. Applicants must declare prior use and provide no-objection certificates; certain authoritative words require prior Central Government approval.

Member and depositor thresholds clarified for filing under section 245, specifying eligibility criteria and fee schedule amendment.
The rules amend Tribunal procedure by specifying alternative eligibility thresholds for filing under Section 245: for member applicants, thresholds based on member headcount or issued share capital with different criteria for unlisted and listed companies; for depositor applicants, thresholds based on depositor headcount or the proportion of total deposits owed. The amendment additionally omits an item from the schedule of fees, modifying the fee structure for filings.

Company strike-off rules: fee doubled and firms must file overdue financial and annual returns before applying for removal.
The amendments raise the Rule 4 application fee to ten thousand rupees and require companies to file all overdue AOC-4/AOC-4 XBRL and MGT-7 returns up to the financial year in which they ceased operations before filing Form STK-2; if the Registrar has initiated action, pending returns must be filed before STK-2 and filing is barred once a Form STK-7 notice is issued. The amendments also mandate submission of a statement of accounts in Form STK-8 and add a compliance confirmation to Form STK-4.

Investor Education and Protection Fund amendment broadens entities required to transfer funds and adds a banking law cross reference.
Amendment broadens the definition of entities required to transfer funds to the Investor Education and Protection Fund by substituting rule 2(1)(d to include the State Bank of India constituted under the State Bank of India Act, subsidiary bank as defined under the Subsidiary Bank Act, and any other entity mandated by its governing enactment; and inserts an additional cross reference in rule 3(2)(g to a sub section of the State Bank of India Act following the existing Banking Companies Act reference.

Acceptance of Deposits amendment updates reference dates to 31st March, 2019, fixing commencement and compliance timeline.
The Second Amendment Rules, 2019 fix temporal references in the Companies (Acceptance of Deposits) Rules, 2014 by substituting "the date of publication of this notification in the Official Gazette" with "31st March, 2019" and replacing "ninety days from the date of said publication of this notification" with "ninety days from 31st March, 2019," and provide that the amendment comes into force on publication in the Official Gazette.

Deadline extension for director disclosures: filing moved to 30th June of the immediate next financial year.
The Companies (Appointment and Qualification of Directors) Amendment Rules, 2019 amend the 2014 Rules by substituting the filing deadline in the relevant rule so that the specified director-related filing must be completed on or before 30th June of the immediate next financial year; the amendment takes effect upon publication in the Official Gazette.

Charge filing fee structure updated; delayed filings now attract escalated multipliers and ad valorem surcharges.
The amendment inserts a new provision prescribing staged additional-fee multipliers for delayed filing of charge documents, distinguishing charges created before and on/after 2 November 2018. It establishes a transitional uniform schedule of additional or ad valorem fees up to a cut-off date, and a revised schedule effective thereafter that differentiates Small Companies/One Person Companies from other companies by imposing higher multipliers and an additional ad valorem surcharge for longer delays, subject to prescribed maxima.

Registration of charges: amended rules permit late filing with prescribed fees and provide rectification and fee recovery mechanisms.
The 2019 amendment requires filing particulars of creation or modification of charges in Forms CHG-1 or CHG-9 within section 77 timelines on payment of prescribed additional or ad valorem fees; if the company fails to file, a charge holder who registers may recover fees from the company. The Registrar may, on satisfaction of sufficient cause for delay beyond thirty days, permit late registration within statutory extended periods on payment of applicable fees, with applications in CHG-1/CHG-9 supported by a director or company secretary declaration that intervening creditors' rights will not be adversely affected. The Central Government may, via Form CHG-8 under section 87, direct rectification of omissions or misstatements in charge records and extend time for filing satisfaction of charge where filing was not completed within 300 days.

Companies incorporation amendment extends compliance deadlines and revises operative commencement dates under rule 25A provisions.
The Companies (Incorporation) Rules, 2014 are amended to substitute later deadline language and to revise the operative commencement references in rule 25A: sub rule (1) (including the third proviso) and sub rule (2) have prior date references replaced so that the prescribed compliance deadline and the date from which the revised provisions operate are advanced to the substituted dates; the notification takes effect upon publication in the official gazette.

Fee for filing e-Form ACTIVE: delayed filing attracts a specified penalty fee following the amendment.
The Companies (Registration Offices and Fees) Second Amendment Rules, 2019 substitute the Annexure entry for Fee for filing e-Form ACTIVE under rule 25A of the Companies (Incorporation) Rules, 2014, specifying revised charges including a designated fee for delayed filing; the rules take effect on publication in the Official Gazette.

Uncertainty over income tax treatments: Ind AS adds guidance on recognition, measurement and transition effects for tax uncertainties.
Notification amends multiple Ind ASs effective 1 April 2019 to incorporate Annual Improvements to Ind AS (2018) and related amendments: Ind AS 101 allows an election on application of Appendix C (Uncertainty over Income Tax Treatments) for comparative information; Ind AS 103 clarifies remeasurement of previously held interests on acquiring control in joint operations; Ind AS 109 adds Prepayment Features with Negative Compensation and detailed transition, designation and disclosure rules; Ind AS 12 adds Appendix C prescribing recognition, measurement, assumptions, methods and transition for uncertain tax treatments; Ind AS 19, 23 and 28 receive targeted measurement and transition clarifications.

Leases: Ind AS 116 requires recognition of right-of-use assets and lease liabilities, with transition and disclosure rules.
Amendments introduce Ind AS 116, requiring lessees to recognise right-of-use assets and lease liabilities, set initial and subsequent measurement and presentation rules, permit exemptions for short-term and low-value leases, provide practical expedients on transition (full retrospective or modified retrospective recognising cumulative effect at initial application), and make consequential amendments across multiple Ind ASs to align definitions, measurement, impairment and disclosure requirements with the new lease accounting model.

Registration requirement: incorporation filings must include AGILE e form to initiate GSTIN, EPFO and ESIC registrations.
The amendment requires that incorporation applications under the Companies (Incorporation) Rules, 2014 be accompanied by the AGILE (INC-35) e form as part of the SPICE process to apply concurrently for GSTIN, EPFO and ESIC registrations. Form INC-35 collects business and establishment details, principal place of business proof, director and authorized signatory information, declarations, and attachments, and mandates digital signing and verification to initiate tax and social security registrations through the incorporation filing.