Tag: MCA Notification

Corporate Law

Companies (Ind AS) Amendment Rules 2026: Green Power Contracts, ESG-Linked Loans and E-Payment Settlement Under G.S.R. 725(E)

CA Adityavikram Banka

MCA’s Companies (Indian Accounting Standards) Amendment Rules 2026, notified via G.S.R. 725(E) dated 12 August 2026, change Ind AS 109 and 107 for ESG-linked loans, renewable power contracts and e-payment settlement, effective for reporting periods from 1 April 2026.

Corporate Law

DIR-3 KYC 2026: No, It Is Not Due 30 September Anymore. The New Three-Year Cycle Explained

CA Adityavikram Banka

DIR-3 KYC is no longer annual. After MCA G.S.R. 943(E), effective 31 March 2026, directors file once every three years by 30 June, and most compliant directors are next due 30 June 2028. Here is what actually applies to you now.