Companies (Registration of Charges) Amendment Rules, 2022

The amendment has exempted the charge created or modified by a banking company for loan received from RBI from the requirement of filing particulars of the charge together with a copy of the instrument, if any, creating or modifying the charge in Form No.CHG-1 or Form No.CHG-9.

Companies (Incorporation) Amendment Rules, 2022

The amendment provides that in case of a Company being incorporated as a Nidhi, the declaration by the Central Government shall be obtained by the Nidhi before commencing the business and a declaration in this behalf shall be submitted at the stage of incorporation by the company.

Companies (Indian Accounting Standards) Amendment Rules, 2022

An entity shall apply Annual Improvements to Ind AS (2021) to financial liabilities that are modified or exchanged on or after the beginning of the annual reporting period in which the entity first applies the amendment. An entity shall apply that amendment for annual reporting periods beginning on or after 1st April, 2022.