Key Regulatory & Legal Updates in August 2025
- Ministry of Corporate Affairs (MCA)
- Companies (Incorporation) Second Amendment Rules, 2025
On August 26, the MCA introduced this amendment to the 2014 Rules. It replaces the current Form RD-1 with a revised version. The change will take effect on September 15, 2025.
Read More: https://www.mca.gov.in/content/mca/global/en/home.html
- Companies (Indian Accounting Standards) Second Amendment Rules, 2025
Announced on August 28, this amendment requires disclosure of supplier finance arrangements starting from FY 2025-26. This aims to improve transparency and accountability in corporate financial reporting.
Read More: https://www.mca.gov.in/content/mca/global/en/home.html
- Reserve Bank of India (RBI)
- Simplifying Legal Heir Access
- The RBI announced plans to make it easier for legal heirs to claim funds and valuables from deceased account holders. The goal is to lessen paperwork and standardize processes across banks. Read More: https://www.rbi.org.in/
- ‘Vostro’ Account Investment Flexibility
On August 12, the RBI allowed vostro accounts (foreign banks’ accounts held with Indian banks) to invest all surplus funds in government securities. This move will improve liquidity and usefulness of these accounts. Read More: https://www.rbi.org.in/
- Securities and Exchange Board of India (SEBI)
- Extension of Compliance Deadlines
SEBI has extended the deadline to September 30, 2025, for regulated entities to submit compliance or action-taken reports. They also need to disclose the digital platforms used for investors. The previous deadline was August 30, 2025. Additionally, the requirement to appoint accessibility auditors certified under the IAAP has been pushed back from September 14 to December 14, 2025.Read More: https://www.sebi.gov.in/
- Master Circular for Debenture Trustees
On August 13, SEBI released a Master Circular for Debenture Trustees (DTs). This document consolidates regulatory guidelines and expectations. Read More: https://www.sebi.gov.in/