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    <title>Companies (Significant Beneficial Owners) second Amendment Rules, 2019</title>
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    <description>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.</description>
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      <description>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.</description>
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