The 2025 amendment replaces annual DIR-3 KYC compliance with a filing requirement once every three consecutive financial years. Directors must now track their cycle based on the year their DIN was allotted and file by 30 June of the relevant year.
Form DPT-3 focuses solely on deposits and loans outstanding as of 31 March. Borrowings fully repaid before year-end generally do not require reporting.
The 2025 amendment replaces annual DIR-3 KYC filings with a triennial compliance framework. Directors now need to file KYC once every three financial years while continuing to report changes in particulars within prescribed timelines.
The MCA has replaced annual DIR-3 KYC filings with a once-in-three-years framework. Most DIN holders who complied in FY 2025-26 are exempt from filing in FY 2026-27.
The POSH Act mandates an Internal Committee for workplaces with ten or more employees. Failure to constitute the committee in the prescribed manner can result in fines, repeat penalties, and possible regulatory action against the business.
The guide explains the complete FCRA registration process, mandatory documents, and eligibility requirements for NGOs seeking foreign contributions. It highlights how missing documents and incomplete filings are among the most common reasons for delays and rejection.
The article explains that stamp duty on securities is calculated based on consideration under the amended Indian Stamp Act. Since gifts involve no consideration, transfer of shares by way of gift attracts no stamp duty, though Form SH-4 remains mandatory.
Rule 9B requires shareholders to dematerialize securities before any transfer takes place. The requirement applies equally to gift transfers and cannot be avoided through a Gift Deed.
Employers with 10 or more employees must comply with mandatory POSH requirements, including forming an Internal Committee and filing annual reports. Non-compliance can attract fines up to ₹50,000 and, in repeated cases, cancellation of business licenses.
The guide explains why NGO Darpan registration is now a critical compliance requirement for NGOs. It highlights its role in government funding, FCRA registration, and banking compliance under anti-money laundering regulations.
