Corporate Law Bulletin January 2026
A. CORPORATE LAW
- Revision in the Definition of “Small Company”
- Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013
B. RESERVE BANK OF INDIA – FEMA
- Liberalised Remittance Scheme (LRS)-Submission of ‘LRS Daily Return’ by Authorised DealersCategory -II banks/ entities and Full-Fledged Money Changers
C. SECURITIES LAWS
- Relaxation on geo-tagging requirement in India for NRIs while undertaking re-KYC 2
D. INSOLVENCY AND BANKRUPTCY
- Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons)
(Seventh Amendment) Regulations, 2025
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