Companies (Incorporation) Amendment Rules, 2026 – Major proposed overhaul of the Companies (Incorporation) Rules, 2014!!
Marking a clear shift towards facilitating Ease of Doing Business and reducing compliance burden on stakeholders, the Ministry of Corporate Affairs has published a draft notification titled Companies (Incorporation) Amendment Rules, 2026 proposing amendments to the Incorporation Rules.
Key highlights of the draft Notification, inter-alia, includes:
1. Consolidation of multiple incorporation-related forms and conversion, approval and order related forms into 2 comprehensive forms “E-CHNG” and “E-CON” respectively as follows:
| Existing Form | Purpose of the Form | Proposed Form |
| Incorporation Related Forms | ||
| Form INC-4 | Intimation of change in members/ nominee of OPC. | Form E-CHNG – Part A |
| Form INC-20 | Intimation to Registrar of revocation/ surrender of license issued under section 8 | Form E-CHNG – Part B |
| Form INC-24 | Application for approval of Central Government for change of name | Form E-CHNG – Part C |
| Form INC-22 | Notice of situation or change of situation of registered office | Form E-CHNG – Part D |
| Form INC-23 | Application to Regional Director for approval to shift the Registered Office | Form E-CHNG – Part E |
| Form RD-1 (Only for change in Financial Year of a Company) | Application to Regional Director for change in Financial Year | Form E-CHNG – Part F |
| Conversion, Approval and Order Related Forms | ||
| Form INC-27 | Conversion of public company into private company or vice versa | Form E-CON – Part A |
| Form RD-1 (Only for conversion of public company into a private company) | Application to Regional Director for conversion of public company into a private company | Form E-CON – Part B |
| Form INC-6 | Conversion of OPC into a Private or Public Company or vice versa | Form E-CON – Part C |
| Form INC-12 | Application for grant of License under section 8 | Form E-CON – Part D |
| Form INC-18 | Application to Regional Director for conversion of section 8 company into company of any other kind | Form E-CON – Part E |
2. Simplification of name availability and reservation provisions under the newly proposed Rule 8, clearly outlining the factors to be considered or disregarded for a proposed name and Enhanced clarity on trademark-related objections for determining undesirable names, accompanied by illustrative examples.
3. Provision for withdrawal of reserved names prior to incorporation or change of name.
4. Expanded acceptance of Property Tax Receipts, Aadhaar Card, and utility bills such as water and gas bills as valid residential proof during incorporation.
5. Elimination of the requirement to file Form DIR-12 for the appointment of first directors.
6. Removal of the requirement to manually attach MoA/AoA and estimates of future income and expenditure for incorporation of Section 8 Companies.
7. Use of email and speed post introduced for registered office shifting and public notices.
8. Clarity on grey areas concerning the rights and obligations of legal representatives of deceased subscribers.
9. Wider sets of acceptable documents, clearer scenarios for registered office, and risk‑based physical verification by the Registrar.
10. Permitted shifting of the registered office in limited cases, even where inquiry, inspection, or investigation is pending, subject to Board undertakings.
11. Enhanced cap on the number of directors eligible for DIN allotment during Incorporation from 3 to 5, along with an OTP-based mechanism to capture the consent of proposed directors.
12. Removal of the mandatory requirement to obtain all registrations, with flexibility to opt for select registrations under AGILE-PRO-S.
The Ministry has invited suggestions and comments from stakeholders on the proposed draft amendments through the e-Consultation Module available on its website by 9th May 2026.
The amendments are intended to modernize procedures, eliminate duplication, and align incorporation processes with evolving regulatory and digital frameworks.
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