"One-year special window for transfer and dematerialization of physical securities purchased/sold prior to April 01, 2019, including re-lodgement of previously rejected requests."

This advisory provides a comprehensive framework for stakeholders seeking to reserve names and incorporate companies or LLPs in 2026, emphasizing that proposed names must be strictly unique and avoid phonetic or visual resemblance to existing entities, even when a No Objection Certificate (NOC) is provided. The guidelines mandate strict adherence to statutory timelines for reusing names of dissolved or struck-off entities, prohibit the use of restricted abbreviations or words implying government patronage, and require specific regulatory approvals for sectors like banking, insurance, and professional services. Beyond name reservation, the document outlines critical procedural requirements for registration, including the submission of valid, non-expired utility bills for registered offices, the alignment of National Industrial Classification (NIC) codes with business objects, and specific compliance for Section 8 companies and One Person Companies (OPCs). Furthermore, it clarifies the necessity of trademark cross-checks and provides a detailed matrix for the notarization and apostilling of documents based on the residency and signing location of subscribers, all while warning that any evidence of document tampering or "copy-pasted" signatures will trigger severe penal provisions under the Companies Act, 2013 or the LLP Act, 20

The Companies (Accounting Standards) Amendment Rules, 2026, modify AS 22 to address the impact of the OECD’s Pillar Two model rules on income taxes. The amendment introduces a mandatory exception—effective immediately and retrospectively—prohibiting enterprises from recognizing or disclosing deferred tax assets and liabilities related to Pillar Two legislation. Instead, companies must disclose the application of this exception and separately report current tax expenses arising from these rules. For periods where the law is enacted but not yet effective, large enterprises must provide qualitative and quantitative information regarding their projected tax exposure, though Small and Medium-sized Companies (SMCs) are exempt from these specific forward-looking disclosure requirements.

Updated Compliance "Bible" on Social Stock Exchange

HVDLE & Disclosure Restructuring dated Jan 22, 2026.

Removal of Letter of Confirmation (LOC) vide Circular No. HO/38/13/(3)2026-MIRSD-POD/I/3763/2026

A comprehensive consolidation of all operational guidelines governing RTAs, covering registration mandates, investor grievance redressal (SCORES), cyber security protocols, and standardized procedures for the transmission and dematerialization of securities. vide Circular No. : HO/38/13/(4)2026-MIRSD-POD/I/4298/2026

Social Media Disclosures Circular No.: HO/ (79)2026-MIRSD-PODMMC

AIF Reporting Haul Circular No.: HO/19/28/(1)2026-AFD-SEC3/I/6176/2026

Press Note No. 1 (2026 Series)

Ease of Doing Business –Relaxation in certification requirement for Persons Associated with Research Services (PARS)–Sales and other non-core services Circular No. : HO/38/12/(5)2026-MIRSD-POD/I/6703/2026

Master Circular for compliance with the provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by listed entities Last updated on: January 30, 2026

Master Circular for SEBI (Issue of Capital and Disclosure Requirements Regulations) 2018 Last updated on : February 09, 2026

MCA announced relaxation in ROC Filing fee of form CRA-4

In continuation of General Circular No. 06/2025 dated 17.10.2025 on the subject cited above, and in view of the representations received from stakeholders, the competent authority has decided to allow companies to complete their annual filings [e- Forms MGT7, MGT-7A, АОС-4, АОC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC4 (XBRL)] pertaining to FY 2024-25 up to 31st January, 2026 without payment of additional fees. 2. All the other requirements of General Circular No. 06/2025 will remain unchanged. 3. This issues with the approval of the Competent Authority.