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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
SETTLEMENT HELPDESK FACILITY
MandatorySEBI Launches Settlement Helpdesk Facility — Guidance on Applications, Indicative Amount and Status Tracking Under Settlement Regulations, 2018
SEBI launches a Settlement Helpdesk Facility (PR No. 38/2026, July 1, 2026) to help applicants file settlement applications, compute indicative amounts under the Settlement Proceedings Regulations, 2018 and track pending application status via [email protected].
SETTLEMENT HELPDESK FACILITY
1 July 2026Eff. 1 July 202613 min
Guidelines for Conducting Valuation Under the Insolvency and Bankruptcy Code, 2016.
MandatoryIBBI Valuation Guidelines 2026: Standardised Formats, Coordinating Valuer Framework & 23-Point Report Standard Under IBC
IBBI's Circular IBBI/RV/103/2026 dated June 15, 2026 prescribes standardised valuation report formats for all IBC processes. Key changes include 23 mandatory report items, VRIN on every page, seven receivables parameters, and a formal Coordinating Valuer framework with FVCD = Σ(VRV) + S formula.
Guidelines for Conducting Valuation Under the Insolvency and Bankruptcy Code, 2016.
17 June 2026Eff. 15 June 202623 min
Guidelines for winding up of AIFs with respect to retention of proceeds and ‘Inoperative Fund’ status
MandatorySEBI AIF Circular on Winding Up, Retention of Proceeds and Inoperative Fund Status
SEBI’s June 16, 2026 circular sets out rules for AIF winding up, retention of liquidation proceeds beyond permissible fund life, application for Inoperative Fund status, reporting requirements, and applicability to erstwhile VCFs.
Guidelines for winding up of AIFs with respect to retention of proceeds and ‘Inoperative Fund’ status
16 June 2026Eff. 16 June 202627 min![IBBI Personal Guarantor IRP Regulations 2019 – Complete Guide [Amended up to 2 June 2026]](/api/image-proxy?url=https%3A%2F%2Fi.ibb.co%2F5gCqjPnG%2Fibbi-personal-guarantor-insolvency-irp-regulations-2019-amended-june-2026.jpg&w=720)
IBBI (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019 (Amended upto 02-06-2026)
MandatoryIBBI Personal Guarantor IRP Regulations 2019 – Complete Guide [Amended up to 2 June 2026]
The IBBI has overhauled the Insolvency Resolution Process for Personal Guarantors Regulations, 2019 through REG149, effective 2 June 2026. New Reg 6A mandates detailed asset disclosure, Reg 11A coordinates asset transfers under Section 28A, Reg 17B is tightened, and Forms A–C move to circular format
IBBI (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019 (Amended upto 02-06-2026)
14 June 2026Eff. 2 June 202637 min
Foreign Exchange Management (Export of Goods and Services) (First Amendment) Regulations, 2026
MandatoryFEMA Export Realisation Period Reverted to 9 Months — First Amendment 2026 Explained
RBI’s First Amendment 2026 to the FEMA Export Regulations reverses last year’s 15‑month relaxation and restores a 9‑month export proceeds realisation period under the 2015 framework until FEMA 2026 takes over from 1 October 2026. This guide explains the timelines, rules and impact.
Foreign Exchange Management (Export of Goods and Services) (First Amendment) Regulations, 2026
14 June 2026Eff. 5 June 202627 min
MCA
Form AOC‑4 Filing for FY 2025‑26: Due Dates, MCA V3 Changes and Step‑by‑Step Guide
Practical guide to Form AOC‑4 filing for FY 2025‑26 under the MCA V3 regime. Explains who must file, due dates, revised e‑forms, CSR‑2 linking, new Board’s Report disclosures and penalties so companies avoid last‑minute ROC non‑compliance.
13 June 202634 min
MCA General Circular No. 02/2026 dated 19 June 2026 — DPT-3 extension to 31 July 2026 (data centre fire)
MandatoryForm DPT-3 Filing Guide for FY 2025–26 — Deadline, Process, Exemptions and Penalties
Complete filing guide for Form DPT-3 under Rule 16 and Rule 16A of Companies (Acceptance of Deposits) Rules, 2014. Covers applicability, director loans, inter-company transactions, MCA V3 filing steps, late fee slabs (2× to 12×), Section 76A penalties, and extended due date of 31 July 2026.
MCA General Circular No. 02/2026 dated 19 June 2026 — DPT-3 extension to 31 July 2026 (data centre fire)
25 May 2026Eff. 30 June 202631 min
LiveLaw — IBC Overrides Securities Law? NCLAT's Expanding Jurisdiction Over Frozen Demat Accounts
MandatoryNCLAT Rules IBC Overrides SEBI Freeze — NCLT Can De-freeze Demat Accounts of Corporate Debtors During CIRP and Liquidation
NCLAT upheld NCLT's power under Section 60(5) of IBC to direct de-freezing of demat accounts frozen by BSE for Annual Listing Fee defaults — holding that once a liability is crystallised, IBC proceedings must prevail over parallel regulatory action.
LiveLaw — IBC Overrides Securities Law? NCLAT's Expanding Jurisdiction Over Frozen Demat Accounts
10 May 202616 min
MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 31st December, 2025
MandatoryDIR-3 KYC 2026 Complete Guide: New 3-Year Filing Cycle, Deadline, Fees, Step-by-Step Process & Consequences of Non-Filing
MCA has restructured Director KYC compliance effective 31 March 2026 — replacing annual filing with a triennial cycle. Directors must now file Form DIR-3 KYC Web once every 3 financial years by 30 June. Two old forms merged into one. G.S.R. 943(E)
MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 31st December, 2025
3 May 2026Eff. 31 March 202620 min