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The Companies (Indian Accounting Standards) Amendment Rules, 2026
MandatoryMCA Notifies Companies (Indian Accounting Standards) Amendment Rules, 2026 — Ind AS 101, 107, 109, 110 and 7 Amended
MCA's G.S.R. 725(E) dated 12 August 2026 amends Ind AS 101, 107, 109, 110 and 7, adding rules for green-power contracts, ESG-linked loans and e-payment settlements, mostly effective from 1 April 2026.
The Companies (Indian Accounting Standards) Amendment Rules, 2026
17 August 2026Eff. 12 August 202620 min
Modification in the regulatory framework for Online Bond Platform Providers (OBPPs) including measures for promoting ease of doing business
MandatorySEBI Modifies OBPP Framework 2026: IFSCA Products, 54EC Bonds, New Compliance Officer Norms
SEBI's Aug 14, 2026 circular lets Online Bond Platform Providers offer IFSCA-regulated products and 54EC tax-saving bonds, and drops the mandatory Company Secretary rule for compliance officers.
Modification in the regulatory framework for Online Bond Platform Providers (OBPPs) including measures for promoting ease of doing business
14 August 2026Eff. 14 August 202613 min
Framework for Calculation of Net Distributable Cash Flows for InvITs
MandatorySEBI Allows Debt-Funded Major Maintenance Add-Back in NDCF Calculation for InvITs (2026)
SEBI's August 14, 2026 circular lets InvITs add back debt-funded major maintenance expenses on road projects while computing NDCF, subject to unitholder approval, auditor certification and enhanced disclosures. Amends the July 2025 Master Circular; effective immediately.
Framework for Calculation of Net Distributable Cash Flows for InvITs
14 August 2026Eff. 14 August 202616 min
Code of Conduct for Members of the Securities and Exchange Board of India
MandatorySEBI Board Adopts Code of Conduct for Members Governing Investments, Disclosures and Recusal 2026
SEBI's Board adopted a Code of Conduct (19 June 2026) for WTMs and PTMs, restricting investments, banning gifts, mandating asset disclosures, requiring recusal in conflicts of interest, and curbing post-retirement roles to protect Board integrity.
Code of Conduct for Members of the Securities and Exchange Board of India
15 July 2026Eff. 19 June 202613 min
Circular - Extension of time for filing Forms to monitor insolvency resolution processes for Personal Guarantors to Corporate Debtors.
MandatoryIBBI Extends PGIRP Form Filing Deadline for Personal Guarantor Insolvency Cases to 30th September 2026
IBBI Circular IBBI/II/104/2026 dated 9 July 2026 extends the deadline for filing PGIRP-1 to PGIRP-6 forms for personal guarantor insolvency resolution processes from 30 June to 30 September 2026, and directs IPs to ensure accurate, truthful filings across all mandatory fields.
Circular - Extension of time for filing Forms to monitor insolvency resolution processes for Personal Guarantors to Corporate Debtors.
9 July 2026Eff. 9 July 20269 min
oreign Exchange Management (Deposit) (Sixth Amendment) Regulations, 2026
RBI Issues Foreign Exchange Management (Deposit) Sixth Amendment Regulations, 2026 — SNRR Account Norms Eased
RBI's Sixth Amendment to the FEMA Deposit Regulations, 2026 (effective June 18, 2026) drops the "business interest in India" test for SNRR accounts, permits NRO-to-SNRR transfers, and removes several operational conditions in Schedule 4. Affects AD banks, NRIs, OCIs and foreign entities.
oreign Exchange Management (Deposit) (Sixth Amendment) Regulations, 2026
30 June 2026Eff. 18 June 202614 min
Instruction Kit for Form No. DIR-12
MandatoryForm DIR-12 Complete Guide: Director & KMP Appointment, Cessation & Designation Filing Under Companies Act 2013
Form DIR-12 is mandatory for all companies to report director/KMP appointments, resignations, removals, and designation changes to MCA within 30 days (60 days for IFSC companies). Late filing attracts up to 12× normal fee plus Section 172 adjudication penalties up to ₹3 lakh on the company
Instruction Kit for Form No. DIR-12
29 June 202635 min
RBI issues Master Direction – Reserve Bank of India (Credit Derivatives) Directions, 2026
MandatoryRBI Issues Master Direction on Credit Derivatives, 2026 — Introduces TRS and Credit Index Products
RBI's Master Direction – Credit Derivatives, 2026 (effective June 25, 2026) introduces CDS and TRS on corporate bonds, plus exchange-traded credit index derivatives, supersedes 2022 norms, and permits FPI participation in CDS up to 5% of corporate bond stock.
RBI issues Master Direction – Reserve Bank of India (Credit Derivatives) Directions, 2026
26 June 2026Eff. 25 June 202620 min
Reporting of FCNR (B) Deposits, ECB and OFCB mobilized under Reserve Bank’s Swap Facility
MandatoryRBI Mandates Daily Reporting of FCNR(B) Deposits, ECB and OFCB Mobilised Under Swap Facility — A.P. (DIR Series) Circular No. 15 Dated June 19, 2026
RBI's A.P. (DIR Series) Circular No. 15 dated June 19, 2026 directs all AD Category-I banks to submit daily reports on FCNR(B) deposits, ECBs and OFCBs mobilised under the Swap Facility circulars dated June 8, 2026, by 6 p.m. daily, with first reporting due June 22, 2026.
Reporting of FCNR (B) Deposits, ECB and OFCB mobilized under Reserve Bank’s Swap Facility
23 June 2026Eff. 19 June 202610 min
Clarification with respect to applicability of the benefit of early pay-in in Commodity Derivatives Segment
SEBI Extends Early Pay-In (EPI) Facility to Commodity Options; Clearing Corporations Take Over Administration
SEBI has expanded the Early Pay-In (EPI) facility from futures contracts to all commodity derivatives, including options. The June 19, 2026 circular also transfers EPI administration, warehouse accreditation, and margin-relief responsibilities from Stock Exchanges to Clearing Corporations.
Clarification with respect to applicability of the benefit of early pay-in in Commodity Derivatives Segment
19 June 2026Eff. 19 June 202615 min