Direct Overseas Listing Rules Widened to Debentures, Preference Shares and IFSC Companies
Corporate LawCapital MarketsEffective 3 Nov 2026 MCA has expanded the framework that lets Indian public companies list directly on permitted overseas exchanges, including GIFT City. What has changed Equity instruments: the rules now cover equity shares, convertible debentures and preference shares, not just equity shares. IFSC companies: unlisted public companies in an IFSC can list, […]
IBBI Strengthens Insolvency Framework for Real Estate Projects
InsolvencyIBBIReal Estate IBBI has amended the CIRP Regulations to make insolvency of real estate developers more project-focused and to give homebuyers a stronger voice in the process. Key changes Project exclusion: where a developer has multiple projects, the CoC may, with at least 66% voting share and recorded reasons, recommend excluding individual projects from the […]
MCA Extends AOC-4 to 31 December 2026 and MGT-7 to 31 January 2027
Corporate LawROC FilingsFY 2025-26 MCA has allowed companies to file their FY 2025-26 financial statements and annual returns without additional fees up to extended dates. Extended dates (no additional fees) AOC-4 and its variants (AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC Ind AS, AOC-4 CFS NBFC Ind AS): 31 December 2026. MGT-7 and MGT-7A: 31 January […]
MCA Notifies Ind AS Amendments for Financial Instruments and Cash Flows
Corporate LawInd ASFinancial Reporting MCA has notified amendments to five Indian Accounting Standards. Most apply to annual reporting periods beginning on or after 1 April 2026, so they affect FY 2026-27 financial statements. Key changes Ind AS 109: revised classification tests for financial assets with features linked to non-financial events (such as carbon-emission targets) and […]