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October 2026
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InsolvencyIBBI releases “Shaping the Next Decade of IBC: The Road Ahead” — 19 research papers, from crypto insolvency to group insolvency
19 papers on IBC’s next decadeNew facilityThe Insolvency and Bankruptcy Board of India has published its 2026 research volume, a collection of 19 papers by outside authors. The preface records the Code’s ten-year numbers till June 2026: 4,227 distressed entities rescued, 3,074 liquidation orders and over ₹4.35 lakh crore realised for creditors through resolution.
September 2026
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Company LawMCA cautions public on Nidhi companies promising high returns; only 395 are declared Nidhis
395 NidhisClarifiedMCA says many companies working as Nidhis have not filed Form NDH-4 in time or are not complying fully. Deposits in Nidhi companies are not insured by DICGC.
August 2026
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Company LawMCA extended the Companies Compliance Facilitation Scheme, 2026 a second time — up to 15 September 2026
15 September 2026ExtendedGeneral Circular 04/2026 dated 31 August 2026 extended CCFS-2026 from 31 August to 15 September 2026 on representations from stakeholders. All other terms of the Scheme stayed unchanged.
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Company LawMCA FAQs on foreign companies and Indian subsidiaries: FC-1 within 30 days, FC-2 for every RBI extension, apostille rule turns on the place of signing
FC-1 within 30 daysClarifiedThe Ministry of Corporate Affairs has put out FAQs on registration of foreign companies and on Indian subsidiaries of foreign body corporates. They cover Forms FC-1 to FC-4, name reservation under rules 8 and 8A, the documents ROC-CRC expects, and when notarisation, apostille or consularisation is needed.
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Accounting & AuditInd AS Amendment Rules, 2026 notified: changes to Ind AS 101, 107, 109, 110 and 7 apply from 1 April 2026
Ind AS 109 · 107Rule changeG.S.R. 725(E) brings in the Annual Improvements to Ind AS (2024) and the amendments on contracts referencing nature-dependent electricity, for annual periods beginning on or after 1 April 2026.
June 2026
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Company LawDPT-3 for FY 2025-26: MCA allowed filing without additional fees till 31 July 2026 after data centre fire
No extra fee till 31 JulyReliefBy General Circular No. 02/2026 of 19 June 2026, the Ministry of Corporate Affairs allowed companies to file Form DPT-3 (return of deposits) for the financial year 2025-26 without additional fees up to 31 July 2026, because of restoration work at its data centre after a fire on 5 June 2026.
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