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26 July 2025

Corporate Practice: Quarterly Update 2025 (April - June)

Key Updates under Company Laws

  • MCA amends ADT forms under the Companies (Audit and Auditors) Amendment Rules, 2025
  • MCA amends forms MGT 7 for submitting Annual Reports
  • MCA amends Form GNL-1 for Filing an Application with Registrar of Companies
  • MCA grants fee relaxation for filing e-forms during V2 to V3 transition
  • MCA amends Companies (Accounts) Rules, 2014
  • NSDL introduces new compliance requirement for transfer of dematerialised shares of private companies

Key Updates under Banking Laws

  • RBI Amends the Core Investment Companies (Reserve Bank) Directions, 2016
  • RBI Issues Reporting Norms for Issuance of Partly Paid Units to Persons Resident Outside India
  • RBI Issues Advisory on the Use of PRAVAAH Portal for Regulatory Applications
  • RBI Amends Master Directions on Compounding of Contraventions under FEMA
  • Investment limit for FPIs in debt for FY 2025-2026
  • RBI amends Master Directions on Non-Resident Investment in Debt Instruments
  • RBI releases Draft Trade Regulations and Directions 2025 governing export and import
  • RBI issued Reserve Bank of India (Digital Lending) Directions, 2025

Key Updates under Securities Law

  • Master Circular for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors
  • SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2025
  • SEBI (Infrastructure Investment Trusts) (Amendment) Regulations, 2025
  • Clarificatory and Procedural changes to aid and strengthen ESG Rating Providers (ERPs)
  • Revised Disclosure and Compliance Guidelines for REITs
  • The Securities Contracts (Regulation) Amendment Rules, 2025

Key Updates Under Environment Laws

  • Guidelines for Common Bio-medical Waste Treatment and Disposal Facilities
  • Environment (Construction and Demolition) Waste Management Rules, 2025
  • Introduction of Draft Guidelines for Imposition of Environment Compensation (“EC”)
  • Framework for Environment, Social and Governance (ESG) Debt Securities (other than green debt securities) introduced by SEBI
  • Plastic Waste Management (Second Amendment) Rules, 2025

LKS Corporate Practice: Quarterly Update 2025 (April - June)

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