Regulatory & Compliance

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

The Foreign Contribution (Regulation) Act, 2010, commonly known as FCRA, governs the receipt and utilisation of foreign contributions by Indian associations, trusts, societies, and companies registered under Section 8 of the Companies Act. The legislation has been significantly tightened through the Foreign Contribution (Regulation) Amendment Act, 2020 and subsequent regulatory changes. Non-compliance with FCRA is treated seriously by the Ministry of Home Affairs, which has c

The Waqf (Amendment) Act, 2025 introduced significant changes to the legal framework governing waqf properties in India, amending the Waqf Act, 1995. The legislation passed Parliament in August 2024 as the Waqf (Amendment) Bill and received Presidential assent, triggering immediate constitutional challenges in multiple High Courts and the Supreme Court. The Act has reshaped the administration of waqf institutions, the powers of the Waqf Boards, and the process for determining

Over-the-top (OTT) platforms have become the dominant medium for content consumption in India, but the regulatory framework governing these platforms has tightened significantly through 2025 and 2026. Whether you operate a streaming platform, produce content for OTT distribution, or invest in digital media, understanding the current compliance obligations is essential. India regulates OTT platforms through a combination of the Information Technology Act, 2000, the IT (Interme

Quick commerce, the delivery of goods within ten to thirty minutes through a network of dark stores and hyperlocal fulfilment centres, has transformed Indian retail. Platforms like Blinkit, Zepto, and Swiggy Instamart have created a market projected to exceed thirty billion dollars, but the regulatory framework governing this sector remains fragmented and evolving. For businesses operating in or entering the quick commerce space, understanding the applicable legal obligations