Please find our Newsflash ‘RSM India Newsflash – Proposed Amendments to the Companies Act, 2013 introduced vide the Corporate Laws (Amendment) Bill, 2026’ for your reference.
The amendments cover several significant areas, including revised thresholds for small companies, flexibility in conducting annual and extraordinary general meetings through physical, virtual, or hybrid modes, changes in the corporate social responsibility framework, enhanced disclosure requirements in the Board’s report, revised provisions relating to buy-back of securities, and important amendments concerning auditor oversight, NFRA powers, and compliance obligations.
We trust you will find the enclosed note useful in understanding the business and compliance implications arising from these amendments.

Click Here To Download-  Proposed Amendments to the Companies Act, 2013 introduced vide The Corporate Laws (Amendment) Bill, 2026