This article basically analyses the amendments made in the Companies Act, 2013 and the rules made there under in the month of December 2025 and January 2026. These amendments cover the Companies (Specification of Definition Details) Amendment Rules, 2025 related mainly to the coverage of more private companies within the definition of “Small company”, the Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2025 published vide G.S.R. dated 31st December, 2025 related to the non-removal of the names of listed companies and companies that have been listed due to the non-compliance of listing regulations or listing agreement on any other statutory laws, the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 notified on 31st December, 2025 related to filing of the KYC of directors having DIN only once in every 3 years instead earlier annual filing,MCA policy/PIB Announcement-KYC and other triennial changes (vide Press Releases dated 01.1.2026), and National Financial Reporting Authority (NFRA) Amendment Rules, 2025 notified on 13th January, 2026 related to the appointment of four part-time members replacing the four earlier part-time members. This article, at last, also summarises the implications of the amendments made as stated above for the practitioners and academicians.
Sah, R. & Kumar, A. (2026). The Amendments Made in the Companies Act, 2013 and the Rules Made there under in December 2025 and January 2026: A Critical Analysis. Inspira-Journal of Commerce, Economics & Computer Science (JCECS), 12(01), 27–32. https://doi.org/10.62823/JCECS/12.01.8540
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