The government brought four labour codes into force, replacing 29 laws. The move streamlines compliance, improves social security, and modernises labour regulation.
The rules require robust risk management, cybersecurity, record-keeping, and continuous surveillance to curb fraud and market abuse.
ROC Chennai held that listed companies must appoint an internal auditor under Section 138. Non-compliance over multiple years resulted in penalties on directors.
ROC Chennai held that non-filing of the secretarial audit report violates Section 204. Directors were penalised for prolonged non-compliance across multiple years.
NFRA held that weak, undocumented communication between auditors and governance bodies violates auditing standards and governance duties, requiring structured two-way engagement.
Description: Detailed rules explain eligibility, timelines, and limits for the New Enrolment Incentive. Pension funds must meet the 80% new-subscriber threshold to qualify.
The ICAI has simplified age calculations for CPE compliance by allowing members to move into a lower-hour bracket in the same year they reach a milestone age. This guide details the 40, 30, 20, and 10-hour slabs based on the latest 2026 professional standards.
Starting January 2026, ICAI has simplified the CPE exemption process by allowing medical self-declarations and introducing new flexibility for pregnancy-related claims. The update also mandates 10 hours of learning for members who generate a UDIN during their exempted period.
ROC Chennai held that failure to include key disclosures in the Board’s Report violates Section 134. Directors were penalised for statutory non-compliance.
ROC Chennai held that omission of allottee occupation in the return of allotment violates Rule 12(2). The lapse attracted penalty under the residual provision of Section 450.
