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Knowledge Category: Update

Companies (Accounts) Second Amendment Rules, 2025 – A step towards transparency in welfare, inclusivity and financial disclosures

Partner: Apeksha Mattoo, Counsel: Rina Goyal, Senior Associate: Mansi Mantoo The Ministry of Corporate Affairs (MCA) has notified the Companies (Accounts) Second Amendment Rules, 2025 (Amendment Rules), which became effective from 14 July 2025. The Amendment Rules introduce significant changes to the compliance and reporting landscape related to financial statement filings under the Companies Act,… Continue reading Companies (Accounts) Second Amendment Rules, 2025 – A step towards transparency in welfare, inclusivity and financial disclosures

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