Key Highlights:
Effective Date: July 14, 2025
Changes:
e-Forms introduced for AOC-1, AOC-2, and new extracts for Board Report and Auditor’s Report.
Additional disclosures required in Board’s Report, including:
Sexual harassment complaints details.
Compliance statement regarding Maternity Benefit Act, 1961.

MCA – Annual Filings & new disclosure requirements

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Companies Meeting of Board And Its Powers Second Amendment
Mode of Issue and Its Valuation
NOTIFICATION UNDER SECTION 396 OF CA 2013