Regulatory & Compliance

The Digital Personal Data Protection Act, 2023 (DPDP Act) received Presidential assent on 11 August 2023, and the Digital Personal Data Protection Rules, 2025 were notified by the Ministry of Electronics and Information Technology (MeitY) on 13 November 2025. Unlike many Indian statutes that become effective on a single date, the DPDP framework is being rolled out in three distinct phases spread over eighteen months. Phase 1, effective from November 2025, establishes the Data

The SEBI (Prohibition of Insider Trading) Regulations, 2015 form the primary regulatory framework governing insider trading in India's capital markets. Insider trading involves trading in securities while possessing material, non-public information (unpublished price sensitive information or UPSI) about the company, thereby gaining unfair advantage at the expense of other market participants. The regulations impose stringent prohibitions, robust compliance requirements, and s

The Insolvency and Bankruptcy Board of India (IBBI) has introduced significant amendments to the Insolvency and Bankruptcy (Liquidation Process) Regulations, 2016, effective in 2026. These amendments modernize the liquidation framework by mandating the use of electronic platforms for compliance filings and establishing clear timelines for critical procedural milestones. The amendments reflect the Board's commitment to efficiency, transparency, and digital transformation in in

In March 2026, the Reserve Bank of India notified the Foreign Exchange Management (Guarantees) Regulations, 2026, replacing the regulations that had governed cross-border guarantees since 2000. This modernized framework reflects two and a half decades of evolution in global finance and India's position as a major capital exporting nation. The new regulations facilitate legitimate cross-border business transactions while strengthening transparency, accountability, and regulato

The Corporate Laws (Amendment) Bill, 2026, introduced in Lok Sabha on 23 March 2026, proposes sweeping changes to the Companies Act, 2013 and the Limited Liability Partnership (LLP) Act, 2008. The most significant change for small and medium enterprises is the increase of the Corporate Social Responsibility (CSR) mandatory threshold from Rs. 5 crore to Rs. 10 crore net profit. This single amendment exempts thousands of companies from mandatory 2 percent CSR spending obligatio

The Ministry of Corporate Affairs has introduced the Companies Compliance Facilitation Scheme 2026, a one-time opportunity window for companies to regularize long-pending statutory filings at substantially reduced costs. Effective from April 15, 2026, through July 15, 2026, the scheme allows companies to catch up on missed filings with condonation of delays and reduced fees. It is designed to strengthen compliance without imposing crushing penalties on smaller entities or tho

The Secretarial Audit Report, filed on Form MR-3, is one of the most important governance documents a company must prepare. Yet many companies misunderstand its scope, applicability, and legal consequences. Filing an accurate, comprehensive MR-3 protects the company and its directors from regulators and investors. What Is Secretarial Audit Secretarial Audit is a comprehensive review of a company's compliance with applicable laws, rules, regulations, and guidelines. Unlike f

The Petroleum and Natural Gas Regulatory Board has issued the Natural Gas Supply Regulation Order 2026, introducing significant changes to the framework governing natural gas supply, pricing, and access to pipeline infrastructure in India. The Order addresses concerns about access to gas infrastructure, the allocation of domestic gas to priority sectors, and the terms on which city gas distribution entities supply gas to commercial and industrial consumers. Understanding the

India's framework for the management of solid waste has been substantially revised through the Solid Waste Management (Amendment) Rules 2026, issued under the Environment Protection Act 1986. These amendments build on the foundational Solid Waste Management Rules 2016, address the rapid growth in municipal solid waste generation across urban and peri-urban areas, and introduce more demanding obligations for bulk waste generators and strengthen the extended producer responsibi

The Ministry of Corporate Affairs has introduced the Companies Compliance Facilitation Scheme 2026, providing a one-time opportunity for companies in default of filing statutory returns, financial statements, or other documents under the Companies Act 2013 to regularise their compliance position by filing outstanding documents with a reduced additional fee and without the risk of prosecution for historical defaults. The scheme aims to bring a large number of non-compliant com

On 30 March 2026, the Central Electricity Regulatory Commission (CERC) notified the CERC (Terms and Conditions for Renewable Energy Certificates for Renewable Energy Generation) (First Amendment) Regulations, 2026. These amendments update the framework governing the issuance, trading, and redemption of Renewable Energy Certificates (RECs) on Indian power exchanges. RECs have been a cornerstone of India's renewable energy compliance architecture since 2011, enabling obligated

India has committed to achieving 500 gigawatts of non-fossil fuel based electricity capacity by 2030 and net zero emissions by 2070. A critical pillar of this ambition is the Green Energy Open Access (GEOA) framework, introduced under the Electricity (Promoting Renewable Energy Through Green Energy Open Access) Rules, 2022, notified by the Ministry of Power. These rules fundamentally changed the access rights of electricity consumers to renewable energy, making it significant

Drone technology has transformed industries from agriculture and mapping to infrastructure inspection and delivery services. India's drone sector has experienced rapid growth, yet stringent regulations balance innovation with safety and security. The Drone Rules 2021, administered by the Directorate General of Civil Aviation (DGCA), establish a comprehensive framework governing unmanned aircraft system (UAS) operations in Indian airspace. These rules classify drones by weight

The Insurance Regulatory and Development Authority of India released a directive in March 2026 that mandates all insurance companies operating in India to adopt Indian Accounting Standards (Ind AS) effective from April 1, 2026. This represents a watershed moment in Indian insurance accounting, moving away from the traditional system of reserve-based accounting to principles-based financial reporting. The transition affects life insurers, general insurers, health insurers, and

Alternative Investment Funds have emerged as a significant channel for institutional and high net-worth investment in India. Regulated under the SEBI (Alternative Investment Funds) Regulations, 2012, AIFs have grown from a nascent asset class to a sector managing over Rs 12 lakh crore in commitments by 2025. The regulatory framework distinguishes between three categories of funds based on their investment strategy and the nature of their investee companies. Understanding the