Insights

Compliance updates, in plain language.

Short, dated notes on what has changed in corporate law, FEMA and tribunal practice — and what to do about it.

Status

Practice area

08 July 2026
In force
Effective 31 March 2026
DIR-3 KYC moves to a three-year cycle — what directors should do this year
The annual director KYC intimation has been replaced by a three-year cycle via DIR-3 KYC Web. What that means for your compliance calendar, and the one thing not to get wrong.
- Corporate Compliance Management
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24 June 2026
In force
Effective 1 December 2025
Small company threshold raised to ₹10 crore / ₹100 crore — who now qualifies, and what changes
The paid-up capital and turnover limits defining a small company have been raised with effect from 1 December 2025. A wider set of private companies now sits in the lighter compliance regime — here is what actually changes.
- Corporate Compliance Management
- Audit and Assurance
- Corporate Regulatory Risk Assessment & Advisory
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05 June 2026
Proposed
Draft — Bill No. 85 of 2026, not yet notified
Section 203A — the proposed resignation process for whole-time KMPs
The Corporate Laws (Amendment) Bill, 2026 proposes a dedicated resignation process for whole-time KMPs who are not directors — the Company Secretary, the CFO and the Manager. What the draft provision says, and how boards should think about it while the Bill is pending.
- Corporate Compliance Management
- Corporate Regulatory Risk Assessment & Advisory
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