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These are recent updates in company law rules that CS Executive students need to study. They are based on the latest changes under the Companies Act and SEBI rules.
Are the amendments difficult to understand?
No, most of the changes are simple and procedural. They focus on compliance, governance, and digital processes.
Do I need to learn all 70 pages of amendments?
No. Focus only on the amendments relevant for June 2025 and December 2024 exams. Others are not required.
Latest Amendments in Company Law for CS Executive
Muskan Verma11 Aug, 2025
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Company Law Amendment CS 2025: If students are preparing for the CS Executive Exams, then knowing the latest Company Law Amendments CS 2025 is vital. ICSI has made some changes and updates that are simple to understand and very easy to revise. These changes were made to keep up with the new rule and improve the working of companies under the Companies Act 2013 updates and SEBI rules. Below, we’ve mentioned the key changes that students need to focus on.
What is the Company Law Amendment CS 2025?
Company Law Amendments CS 2025 refer to the latest set of changes made by the government and regulatory bodies to improve the company rules and practices in India. These changes were made under the Companies Act 2013 updates and SEBI Rules to make sure that businesses follow better standards. These amendments cover different topics like shareholding, meetings, filings, and compliance. For students who are preparing for the CS Executive Exam, these amendments mean understanding how these new rules will affect the company's work and how laws are applied in real situations.
Below, we’ve mentioned the updated rules and guidelines made under the Companies Act and SEBI Framework.:
Changes for Nidhi Companies
The first Company Law Amendments CS 2025 focuses on the Nidhi Companies. The term “Nidhi Limited” can only be used if the Central Government gives permission. Before, Nidhi companies had to give a declaration when using the term. Now this step is removed. The naming rule has also been removed; Nidhi companies can choose other names if they want.
Voluntary Strike Off Process
A new rule in the Company Law Amendments CS 2025 says that the Centre for Processing Accelerated Corporate Exit (CPACE) will handle strike-off for both companies and LLPs. Before, it was only for companies and not for LLPs, but it will make the exit process faster and simpler.
Dematerialization of Shares
Another change in the Company Law Amendments CS 2025 is about shares that, earlier, only public companies had to keep shares in the demat form. Now this rule has changed, private companies, excluding small companies, will also need to do the same.
Update on IEPF(Investor Education and Protection Fund)
Another change under the Company Law Amendment CS 2025 is:
The minimum amount to make a claim has been increased.
Legal heirs can now submit tax-issued certificates instead of the court papers.
Companies must take out insurance in case shares are wrongly transferred.
Case Law On Beneficial Ownership
In the case involving LinkedIn Technology Information Pvt.Ltd, the company did not reveal the actual people who owned the shares. This is a must under Section 90. The company had to pay a big fine. This case shows the importance of transparency in the Company Law Amendment CS 2025.
IEPF Form Changes
In the Company Law Amendment CS 2025, some form the names have also been changed, like:
IPF3 is now IPF4
Form 7 is now IPF1
Audit Rules for LLPs
LLPs now must follow 40 auditing standards like companies do. This is one of the key Company Law Amendments CS 2025 and shows how rules are becoming stricter under SEBI rules and the Companies Act 2013 updates.
Reporting of Financial Statements
In the case(Mi Buena vs. Mesarariidi Life Pvt. Ltd.), a director wanted to reopen the financials. But without proper proof, the court said no. This tells the students that proper evidence is needed to reopen records.
RBI Approval for Mergers
According to the Company Law Amendment CS 2025 that if an Indian and a Foreign Company plan to merge, then RBI approval is must. The Indian Company must follow Section 233, and then the request goes to the Central Government.
E-Adjusdication Platform
MCA has launched an online platform for hearings and penalties. Now, all notices will be sent via email or published on their website. This will make the compliance easier and faster.
Director’s KYC Update
Directors can now change their phone number or email address once a year for free. After that, a fee of ₹500 will be charged for every change.
Role of CRC in Foreign Company Setup
Another change is that foreign companies must inform the Central Registration Centre(CRC) when they are starting their business in India. This will reduce the pressure on ROCs and make the process smoother.
Changes in Secretarial Standards
Changes include:
Sections 8 companies with no default don’t need to follow SS1.
All the topics can now be discussed in virtual board meetings
Independent directors must meet once without others
In the private companies, interested directors can vote after disclosing
Chairperson can’t vote if they are interested in public companies
Proof notice will be counted from the circulation date
Most Company Law Amendments CS 2025 are about making the process simpler and more digital. The big focus in this amendment is on demat shares, audit rules for LLPs, and e-platforms for filings. These changes can help in making the compliance process faster and more secure. For the CS Executive Exam, focus on major updates under the Companies Act 2013 updates, SBI rules, and Company Law Amendments CS 2025. Students don’t need to worry about small form changes.
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