MGT-7 SBO Companion Walk-Through for FY 2025-26 Annual Returns: Part-A Disclosure, V3 Register Reconciliation, BEN-2 Timeline, and the Section 90(11) Rs 10 Lakh Discipline

From April 1, 2026 the V3 SBO Electronic Register feeds directly into the FY 2025-26 MGT-7 Part-A SBO disclosure. A 9-step compliance walk-through with chain analysis, BEN-2 timeline, and Section 90(11) discipline.

MCA21 V2 Decommissioning T-53 Days: The Final 5-Week Sprint to the June 30, 2026 Cutover and the Migration Gaps Practitioners Are Still Hitting

On Friday May 8, 2026 the V2 portal is 53 days from cutover. A week-by-week sprint plan, the five gaps practitioners are still hitting, and the June 30 playbook for CAs and Company Secretaries.

MCA Amends Accounting Standard AS-22: Pillar Two Income Taxes Exemption from Deferred Tax Recognition

The Ministry of Corporate Affairs (MCA) has issued a notification dated March 10, 2026, introducing the Companies (Accounting Standards) Amendment Rules, 2026. The amendment modifies AS-22 (Accounting for Taxes on … Read More

MCA Director KYC Goes Triennial: Key Changes Effective March 31, 2026 – What Directors Must Do Now

In a significant move to ease the compliance burden on India’s corporate directors, the Ministry of Corporate Affairs (MCA) has replaced the annual Director KYC requirement with a simplified triennial … Read More

Companies Compliance Facilitation Scheme (CCFS) 2026: MCA’s One-Time Window for Regularising Pending ROC Filings

The Ministry of Corporate Affairs (MCA) has announced the Companies Compliance Facilitation Scheme (CCFS) 2026, a one-time amnesty window under Sections 403 and 460 of the Companies Act, 2013. The … Read More

FEMA Guarantees Regulations, 2026: RBI Replaces 25-Year-Old Framework – Key Changes for Businesses & Professionals

The Reserve Bank of India (RBI) has issued the Foreign Exchange Management (Guarantees) Regulations, 2026, effective from 6th January 2026, replacing the archaic FEMA (Guarantees) Regulations, 2000 that had governed … Read More