About The Newsletter:
This newsletter contains various Compliance requirements for the Month of February, 2026 under various Statutory Laws.
In today’s rapidly evolving regulatory landscape, staying abreast of the latest compliance requirements is not just a best practice, but an absolute necessity. The sheer volume and complexity of regulations across various sectors can be daunting, and the consequences of non-compliance — ranging from hefty fines and reputational damage to legal penalties — underscore the critical importance of a proactive and informed approach.
“A robust Corporate Governance framework is the compass that guides an organization towards long-term success, ensuring transparency and accountability at every step.”
Compliance Requirement Under:
1. Foreign Exchange Management Act, 1999 (FEMA) and Important Notifications
2. Income Tax Act, 1961
3. Goods & Services Tax Act, 2017 (GST) and Important Updates / Circulars
4. Other Statutory Laws and Updates
5. SEBI (Listing Obligations & Disclosure Requirements) (LODR) Regulations, 2015
6. SEBI (Prohibition of Insider Trading) Regulations, 2015
7. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
8. SEBI (Buyback of Securities) Regulations, 2018
9. SEBI (Depositories and Participants) Regulations 2018) and Circulars / Notifications
10. Companies Act, 2013 (MCA/ROC Compliance) and Notifications
11. MSME Key Updates
12. Insolvency and Bankruptcy Board of India (IBBI) Updates
13. Cabinet Decisions / New Acts
14. Competition Commission of India (CCI) Updates
We encourage you to engage with the content, share your feedback, and reach out with any questions or topics you’d like to see covered in future editions. Your insights are invaluable as we continue to refine and enhance this resource for our community.
Key Compliances under FEMA / RBI
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms / (Filing mode) |
| FEMA ACT 1999 | 15th July 2026 | Annual return on Foreign Liabilities and Assets (FLA) is required to be submitted by all the companies which have received FDI and/or made overseas investment in any of the previous year(s), including the current year. | FLA |
| FEMA ACT 1999 | Not later than 30 days from the date of issue of Capital instrument | FC-GPR is a form filed when the Indian company receives the Foreign Direct Investment and the company allots shares to a person resident outside India. | Form FC-GPR |
| FEMA ACT 1999 | Within 60 days of receipt/ remittance of funds or transfer of capital instruments whichever is earlier. | Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa is to be made in Form FC-TRS. The onus of reporting shall be on the resident transferor/ transferee. | Form FC-TRS. |
| FEMA ACT 1999 | Within 30 days from the date of receipt of the amount of consideration. | A Limited Liability Partnership receiving amount of consideration and acquisition of profit shares is required to submit a report in the Form FDI LLP-1 | Form FDI LLP-I |
| FEMA ACT 1999 | within 60 days from the date of receipt of funds in | A Limited liability Partnership shall report disinvestment/ transfer of capital contribution or profit share between a resident and a non-resident (or vice versa) | Form FDI LLP-II |
| FEMA ACT 1999 | within 30 days from the date of allotment of capital instruments | The domestic custodian shall report the issue/ transfer/ of sponsored/ unsponsored depository receipts | Downstream statement -Form DI & reporting at FIFP too |
| FEMA ACT 1999 | 7th Feb., 2026 Within 7 working days of the end of the month to which it relates. | The borrowers are required to report actual ECB transactions through Form ECB- 2 Return through the AD Category I bank on monthly basis. | Form ECB 2 |
RBI Circulars / Notifications: January, 2026
| Sl. | Particulars of the Circulars | Link |
| 1 | Reserve Bank of India (Non-Banking Financial Companies – Concentration Risk Management) Amendment Directions, 2026 | Click Here |
| 2 | Reserve Bank of India (Non-Banking Financial Companies – Prudential Norms on Capital Adequacy) Amendment Directions, 2026 | Click here |
| 3 | Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Amendment Directions, 2026 | Click here |
| 4 | Foreign Exchange Management (Guarantees) Regulations, 2026 | Click here |
| 5 | Modified Interest Subvention Scheme for Short Term Loans for Agriculture and Allied Activities availed through Kisan Credit Card (KCC) during the financial year 2025-26 | Click here |
| 6 | Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 | Click here |
| 7 | Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract | Click Here |
| 8 | Relief Measures in areas affected by Natural Calamities | Click here |
| 9 | RBI Announces Measures to Manage Liquidity Conditions | Click here |
| 10 | RBI Bulletin – January 2026 | Click here |
- Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2025 | 14.02.2026 |
| 2. | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2025 | 14.02.2026 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2025 | 14.02.2026 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of December, 2025 | 14.02.2026 |
| 5 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2026 has been paid without the production of a challan | 15.02.2026 |
| 6 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2025 | 15.02.2026 |
| 8 | Challan-cum-Statement (Form 26QB/26QC/26QD): Deadline to furnish statements for TDS on property, rent, or professional payments. | 28.02.2026 |
- Important Notifications – For the month of Jan. – 2026:
| Sl. | Particulars of the Notification(s) | File No. / Circular No. | Link(s) |
| 1. | Excel Utilities for filing Updated Return in ITR-1 to 7 for AY 2025-26 are available now for filing. | Latest News | Click Here |
- Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Jan., 2026 | 20th February, 2026 | Due Date for filling GSTR – 3B return for the month of Jan, 2026 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Jan., 2026 | 22nd February, 2026 | Due Date for filling GSTR – 3B return for the month of Jan, 2026 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| Jan., 2026 | 24th February, 2026 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | |||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Jan., 2026) | 11.02.2026 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.02.2026 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.02.2026 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.02.2026 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.02.2026 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | GST QRMP monthly return due date for the month of Jan., 2026 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | 13th of succeeding month – Monthly Quarterly Return | 13.02.2026 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.02.2026 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.02.2026
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
- GST UPDATES – January, 2026:
| Sl. | Notification Particulars | Notification No. | Link (s) |
| 1. | Advisory on Filing Opt-In Declaration for Specified Premises, 2025 | GSTN 645 | Click Here |
| 2. | Advisory on RSP-Based Valuation of Notified Tobacco Goods under GST | GSTN 646 | Click Here |
| 3 | Advisory on Interest Collection and Related Enhancements in GSTR-3B | GSTN 647 | Click Here |
- Compliance under Other Statutory LAws
| Applicable Laws/Acts | Timeline / Due Dates | Compliance Particulars | Forms / (Filing mode) |
| EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952) | 15.02.2026 | PF Payment | ECR |
| ESIC (Employees’ State Insurance Act, 1948) | 15.02.2026 | ESIC Payment | ESI Challan |
| Contract Labour (Regulation & Abolition) Act, 1970 | Within 15 Days of commencement/ completion of contract work | Return/Notice by the Principal employer | Form VI-B |
| Contract Labour (Regulation & Abolition) Act, 1970 | Within 15 Days of commencement/ completion of contract work | Notice of commencement/ completion of contract work by the Contractor | Form VI-A |
| Payment of Gratuity Rule | Within 30 Days of applicability of the Act & any change | Notice of applicability of the Act & any change | Form A or B |
| Professional Tax | State-wise | Deposit of Professional Tax and filing of return | Online mode |
- Other Important Compliance
[[
| Due Date | Compliance / Form | Frequency |
| Feb 1 | Form 27 (Annual Return): Maharashtra Factory Rules. | Yearly |
| Feb 1 | Workmen Compensation Return: Under Employees Compensation Act. | Yearly |
| Feb 7 | Payment of Wages: Under the Code on Wages Act. | Monthly |
| Feb 10 | Stipend Payment: Apprenticeship Rules. | Monthly |
| Feb 15 | Annual Returns (Principal Employer): Contract Labour and BOCW Acts. | Yearly |
| Feb 15 | Form XXI: Maharashtra Contract Labour Rules. | Yearly |
| Feb 28 | Form ‘R’ (Annual Return): Maharashtra Shops and Establishments. | Yearly |
| Feb 28 | Joining Report: For Apprentices. | Monthly |
- Updates TRACKER under Labour LAws – Jan., 2026:
| Sl. | Particulars | Link |
| 1 | Budget 2026: PF rule clean-up simplifies tax treatment, keeps limits intact | Click here |
| 2 | EPFO Wage Ceiling May Rise To Rs 25,000: What It Means For Your Salary, PF Deductions And Benefits | Click here |
| 3 | PF withdrawal rules: know how and when you can take money out | Click here |
| 4 | EPFO wage ceiling hike 2026: Supreme Court asks PF body to increase Rs 15,000 limit; what it means for you | Click here |
| 5 | Supreme Court to examine tax treatment of delayed PF, ESI deposits | Click here |
| 6 | New PF Withdrawal Guidelines Explained: What EPFO Members Should Know | Click here |
| 7 | Big relief for EPFO members! Subscribers can now withdraw PF via UPI; rollout expected by April | Click here |
| 8 | PF withdrawal to be eased: Soon, EPFO may allow advance claims via BHIM app | Click here |
| 9 | New labour code: UP’s draft rules to be released in a week | Click here |
| 10 | Employer can’t punish you for taking entitled leaves under New Labour Code 2025: know more | Click here |
5. SEBI – Securities Exchange Board of INDIA
- Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015
A. Regular / Annual Compliances:
| Reg No | Regulation No | Particulars | Timeline |
| 47 Advertisements in Newspapers. | 47 (1) Publish financial results advertisement in newspapers. | 1 English National Daily + 1 Regional Daily (at Registered Office location). Must contain a QR Code and a link to the webpage where complete results are available. (Information must be sent to the Exchange at the same time it is sent for publication.) | Within 48 hours of the conclusion of the Board Meeting. |
| 46 Website | 46(2)(s) | The listed entity shall disseminate the required information under a separate section on its website: (s) separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial year. | At least 21 days prior 1 days prior to the date of AGM |
| Annual Disclosure requirements for large entities | Circular No. SEBI/HO/DDHS/CIR/P/2018/144 | Annual Disclosure to be made by an entity identified as a Large Corporates Reporting the details of incremental borrowings and the percentage raised through debt (Annexure B1/B2). | Within 45 days of the end of the FY |
B. Other Quarterly compliance which included half year compliance except
FR (Financial Results)
| Reg No | Regulation No | Particulars | Timeline |
| Intimation | Reg 29 read with Reg 33* | intimation regarding item specified in clause 29(1) be discussed at the meeting of board of directors shall be given at least Two working days in advance (excluding the date of the intimation and date of the meeting), and such intimation shall include the date of such meeting of board of directors. | at least 2 working days in advance, excluding the date of the intimation and date of the meeting |
| Intimations and Disclosure of events or information to Stock Exchanges. | 87B: Intimations and Disclosure of events or information to Stock Exchanges. READ WITH PART E OF Schedule III | The listed entity shall first disclose to stock exchange(s) of all events or information, as specified in Part E of Schedule III, as soon as reasonably possible but not later than twenty four hours from occurrence of the event or information: | not later than 24 HOURS from occurrence of the event or information. |
| Valuation, Rating and NAV disclosure. | 87C(1) (iii) | An issuer whose security receipts are listed on a stock exchange shall ensure that: (iii) the net asset value is calculated on the basis of such independent valuation and the same is declared by the asset reconstruction company within fifteen days of the end of the quarter. |
| Certificate from Practicing Company Secretary. | Regulation 40 (9) (Regulation 40 (10)- certificate mentioned at sub-regulation (9), shall be filed with the stock exchange(s) simultaneously.) | The listed entity shall ensure that the share transfer agent and/or the in-house share transfer facility, as the case may be, produces a certificate from a practicing CS within 30 days from the end of the FY, certifying that all certificates have been issued within thirty days of the date of lodgement for transfer, subdivision, consolidation, renewal, exchange or endorsement of calls/ allotment monies. |
| Indian Depository Receipt holding pattern & Shareholding details. | 69(1) | The listed entity shall file with the stock exchange the Indian Depository Receipt holding pattern on a quarterly basis within fifteen days of end of the quarter in the format specified by the Board. |
C. Event based Compliances
Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
| Reg. No. | Description / Category | Compliance Details (What to Disclose) | Disclosure Timeline |
| 30(2) | Deemed Material Events (Schedule III, Part A, Para A) | Events like strikes, lock-outs, change in name, frauds/ defaults by KMPs/ Promoters, and acquisition/ disposal of units. | As soon as possible, and not later than 24 hours from occurrence. |
| 30(4) | Materiality-Based Events (Schedule III, Part A, Para B) | Events like commencement of commercial production, capacity addition, or product launch, based on the company’s Materiality Policy. | As soon as possible, and not later than 24 hours from occurrence. |
| Materiality-Based Events (Schedule III, Part A, Para B) | Events like commencement of commercial production, capacity addition, or product launch, based on the company’s Materiality Policy. | As soon as possible, and not later than 24 hours from occurrence. |
| Quantitative Thresholds (New) | Disclosure is mandatory if the value/impact exceeds the lower of: 1. 2% of turnover 2. 2% of net worth 3. 5% of average profit/loss (last 3 years). | Same as above (within 24 hours of identifying the impact). |
| Outcome of Board Meetings | Decisions on Dividends, Buy-backs, Financial Results, Fund-raising (Rights Issue/QIP), and Voluntary Delisting. | Within 30 minutes of the closure of the Board Meeting. |
| Market Rumour Verification | Top 100 (from Oct 2023) / Top 250 (from April 2024) entities must confirm, deny, or clarify material market rumours. | Within 24 hours from the reporting of the event in mainstream media. |
| Website Disclosure | All disclosures made to stock exchanges must be hosted on the company’s website. | Within 2 working days of disclosure; host for min. 5 years. |
| Regulatory Actions | Disclosures of any search, seizure, or action by enforcement/regulatory authorities. | As soon as possible; typically within 24 hours. |
6. SEBI (Prohibition of Insider Trading) Regulations, 2015
| Reg. No. | Compliance Description | Compliance Details | Timeline / Frequency |
| 3(5) & 3(6) | Structured Digital Database (SDD) | Maintain a digital database containing the nature of UPSI and the names of persons with whom information is shared along with their PAN. The database must be non-tamperable and maintained internally. | Real-time (Entry must be made upon sharing UPSI). Retention: 8 years. |
| 7(1)(a) | Initial Disclosure | Every person being appointed as a KMP/Director or becoming a Promoter/Member of Promoter Group must disclose their holding of securities. | Within 7 days of such appointment or becoming a promoter. |
| 7(2) | Continual Disclosure | Promoters, members of promoter group, designated persons, and directors must disclose the number of securities acquired or disposed of if the value exceeds ₹10 Lakhs. | Within 2 trading days of the transaction. |
| 8(1) | Code of Fair Disclosure | The Board of Directors must formulate and publish on its website a code of practices and procedures for fair disclosure of UPSI. | One-time (Amendments to be intimated to stock exchanges immediately). |
| 9(1) | Code of Conduct | The Board must formulate a code of conduct to regulate, monitor, and report trading by its designated persons and their immediate relatives. | Continuous adherence (Review at least once a year). |
| Schedule B (Cl. 4) | Trading Window Closure | Restrict trading by Designated Persons during the period when UPSI is expected to be available (e.g., Financial Results). | From end of quarter till 48 hours after results are made public. |
| Schedule B (Cl. 10) | Pre-clearance of Trades | Designated persons must seek pre-clearance from the Compliance Officer for trades above a certain threshold (defined in the CoC). | Prior to execution of the trade. |
| Schedule B (Cl. 14) | Contra-trade Restriction | Designated persons are prohibited from executing a “contra-trade” (opposite trade) for a specific period after a transaction. | Within 6 months of the prior trade. |
7. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
| Regulation No. | Description | Compliance Details | Timeline / Frequency |
| Reg 8A | Promoter Shareholding Calculation | Promoters’ holdings for “Offer for Sale” (OFS) must be calculated based on shareholding as of the date of filing the Draft Offer Document. | At the time of filing DRHP |
| Reg 9 & 95 | Reporting of Transactions | Report all transactions in securities by the promoter/promoter group and any Pre-IPO placements to the Stock Exchanges. | Within 24 hours of the transaction |
| Reg 15 & 16 | Promoter Lock-in & CapEx | If issue proceeds are used for CapEx (including loan repayment for CapEx), promoter contribution is locked for 3 years (otherwise 18 months). | From the date of allotment |
| Reg 17 | Lock-in of Pledged Shares | Pledged shares held by non-promoters are now deemed “locked-in.” If the pledge is invoked, the lock-in transfers to the lender. | For 6 months post-allotment |
| Reg 25 | Public Announcement (DRHP) | Issuer must make a public announcement in newspapers (English, Hindi, and Regional) within a specific timeframe of filing. | Within 2 working days of filing DRHP |
| Reg 26 | Public Comments on DRHP | The draft offer document must be hosted on SEBI/Exchange websites for public review. | Minimum 21 days from the Public Announcement |
| Reg 43 & 141 | Pre-Issue Advertisement | Notice must be published in the same newspapers where the public announcement was made. | After filing RHP, before issue opens |
| Reg 71 | Rights Issue Filing | Submission of the draft letter of offer to Stock Exchanges and the Board for dissemination. | At the time of filing with the Board |
| Reg 85 | Issue Opening (Rights) | The rights issue must open within a timeframe specified by SEBI from the date of observations. | As specified by SEBI (periodic) |
| Reg 175 | QIP Placement Document | Placement document must contain all material info, simplified under the 2025 rationalization to avoid duplication of LODR data. | Before opening the QIP |
| Reg 281A | Exit to Dissenting Shareholders | Promoters must provide an exit option if there is a change in the “Objects of the Issue” or variation in contract terms. | Post-listing (if objects change) |
| Schedule VI | Disclosure of Litigation | Mandatory disclosure of all criminal proceedings and regulatory actions against KMP and Senior Management. | Ongoing / Update in Offer Doc |
| Schedule VI | Material Agreements | Disclosure of all material agreements (as per SEBI LODR) must now be included in the offer document. | At the time of filing DRHP/RHP |
| Schedule VI | Proforma Financials | Voluntary disclosure allowed for acquisitions/divestments even if below the 20% materiality threshold. | Included in Offer Document |
8. SEBI (Buyback of Securities) Regulations, 2018 (Buyback Regulations)
| Reg. No. | Description | Compliance Details | Timeline |
| 5(i) | Board Approval | Buy-back must be authorized by a resolution passed by the Board of Directors. (Limited to 10% of total paid-up equity capital + free reserves). | Date of the Board Meeting. |
| 5(i)(b) | Special Resolution | If buy-back exceeds 10% (up to 25%), a special resolution must be passed by shareholders. | Within 45 days of Board approval (via Postal Ballot). |
| 5(vi) | Filings with SEBI/Exchanges | Copy of the Board resolution/Special resolution must be filed with SEBI and Stock Exchanges. | Within 2 working days of passing the resolution. |
| Public Announcement | A public announcement must be made in newspapers (English, Hindi, and Regional language) after the board/shareholder approval. | Within 2 working days of the resolution/result declaration. |
| Filing Letter of Offer | The company must file a draft Letter of Offer with SEBI through a Merchant Banker. | Within 2 working days of the Public Announcement. |
| Dispatch of Letter of Offer | The Letter of Offer must be dispatched to the shareholders of the company. | Within 2 working days from the record date. |
| Record Date | Date for determining the entitlement and names of shareholders who are eligible to participate. | Not less than 7 working days and not more than 10 working days from the date of public announcement. |
| Opening of Offer | The buy-back offer shall open for subscription. | Within 4 working days from the record date. |
| Closing of Offer | The period for which the buy-back offer remains open. | Shall remain open for 5 working days. |
| Escrow Account | Opening of an escrow account and depositing the required amount (25% for first ₹100 Cr; 10% thereafter). | On or before the opening of the offer. |
| Verification of Tenders | Verification of buy-back tenders by the company/registrar. | Within 3 working days from the date of closure of the offer. |
| Payment of Consideration | Completion of payment to shareholders whose offers are accepted. | Within 5 working days from the date of closure of the offer. |
| Extinguishment of Shares | Physical destruction/extinguishment of share certificates or securities in dematerialized form. | Within 7 days of the completion of the buy-back. |
| Post-Buy-back Report | Filing of a certificate of extinguishment and completion with SEBI. | Within 15 days of the completion of the buy-back. |
| Restriction on Fresh Issue | Prohibition on making a further issue of the same kind of shares (including rights issue). | For a period of 6 months from the expiry of the buy-back period. |
9. SEBI (Depositories and Participants) Regulations 2018)
| Sl. | Particulars | Due Date |
| 1. | Regulation 76 -Reconciliation of Shares and Capital Audit. | Within 30 days from end of quarter. |
| 2. | Regulation 74 (5): Processing of demat requests form by Issuer/RTAs – Certificate Received from Registrar. | Within 15 days from the end of each quarter. |
- SEBI Circulars Tracker: January, 2026
| Sl. | Particulars | Link |
| 1. | Ease of Doing Investment – Doing Away with Letter of Confirmation and Direct Credit of Securities to Dematerialization Accounts | Click Here |
| 2. | Ease of doing investment – SEBI issues Circular on “Special window for Transfer cum Dematerialisation of Physical Securities” | Click Here |
| 3. | Master Circular for compliance with the provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by listed entities | Click Here |
| 4. | Ease of Doing Investment and Ease of Doing Business – Doing away with requirement of issuance of Letter of Confirmation (“LOC”) and to effect direct credit of securities in dematerialisation account of the investor | Click Here |
| 5. | Ease of Doing Investment – Special Window for Transfer and Dematerialisation of Physical Securities | Click Here |
| 6. | SEBI Bulletin – January 2026 [Annexure Tables] | Click Here |
| 7. | Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2026 | Click Here |
| 8. | Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) Regulations 2021 [Amended as on January 21, 2026] | Click Here |
| 9. | Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) (Amendment) Regulations, 2026 | Click Here |
| 10. | Master Circular for Framework on Social Stock Exchange. | Click Here |
| 11. | Consultation Paper on Circular under SEBI (Index Providers) Regulations, 2024 | Click Here |
| 12. | Securities and Exchange Board of India (Mutual Funds) Regulations, 2026 | Click Here |
| 13. | Introduction of Closing Auction Session (CAS) in the Equity Cash Segment and certain modifications in the Pre-Open Auction Session | Click Here |
| 14. | ‘Samvad’ 2026: A Symposium on Securities Market by SEBI and NISM | Click Here |
| 15. | Single Window Automatic and Generalised Access for Trusted Foreign Investors (SWAGAT-FI)” framework for FPIs and FVCIs | Click Here |
| 16. | Consultation paper for simplification of client on-boarding and rationalisation of risk management framework at KYC Registration Agencies | Click Here |
| 17. | Consultation Paper on proposal to permit netting of funds for transactions done by Foreign Portfolio Investors (FPIs). | Click Here |
| 18 | Securities and Exchange Board of India (Credit Rating Agencies) Regulations, 1999 [Last amended on January 15, 2026] | Click Here |
| 19 | Securities and Exchange Board of India (Credit Rating Agencies) (Amendment) Regulations, 2026 | Click Here |
| 20 | SEBI and IEPFA Conducted the fifth “Niveshak Shivir” at Bengaluru – Proactive Joint Initiative to Minimize Unclaimed Assets and Facilitate Investor Claims for Unpaid Dividends and Shares | Click Here |
| 21 | Consultation Paper on Circular for Trading at Stock Exchanges. | Click Here |
| 22 | SEBI issues Circular on ‘’Simplification of requirements for grant of accreditation to investor’’ | Click Here |
| 23 | Review of Framework to address the ‘technical glitches’ in Stock Brokers’ Electronic Trading Systems | Click Here |
| 24 | Ease of Compliance Initiative- Review of Framework to address the ‘technical glitches’ in Stock Brokers’ Electronic Trading Systems’ | Click Here |
| 25 | SEBI Constitutes Working Group on Technology Roadmap for Market Infrastructure Institutions (MIIs) | Click Here |
| 26 | Compliance Reporting Formats for Specialized Investment Funds (SIFs) | Click Here |
| 27 | Securities and Exchange Board of India (Stock Brokers) Regulations, 2026 | Click Here |
| 28 | Extension of timeline for implementation of additional incentives structure for distributors for onboarding new individual investors from B-30 cities and women investors | Click Here |
| 29 | Consultation Paper on Norms for sharing and usage of price data for educational purposes | Click Here |
| 30 | Specification of the consequential requirements with respect to Amendment of Securities and Exchange Board of India (Merchant Bankers) Regulations, 1992 | Click Here |
10. Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms / Filing mode |
| Companies Act, 2013 | Within 15 days of appointment of an auditor. | The Ministry in its General Circular No. 12/2018 dated 13th December, 2018 clarified that filing of Form NFRA-1 is applicable only for Bodies Corporate and ruled out filing by Companies as defined under sub-section (20) of Section 2 the Act. | E – Form NFRA -1 |
| Companies Act, 2013 | Within 30 days of the board meeting | Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. | MGT-14 (Filing of resolution with MCA) |
| Companies Act, 2013 | One Time compliances | Registration of Entities for undertaking CSR activities – Trust/ Society/ Section 8 Company need to file before Acceptance of Donation as CSR w.e.f. 01st April 2021. | E-Form CSR-1 |
| Companies Act, 2013 | 30th April, 2026 (for Oct.2025 to Mar. 2026) | Pursuant to Order dated 22 January, 2019 issued under Section 405 of the Companies Act, 2013, specified companies shall submit a half yearly return to MCA in respect of outstanding payments to Micro or Small Enterprises exceeding 45 days. | MSME Form 1 |
| Companies Act, 2013 | Annual Compliance 30th September 2025 | Last date for filing DIR-3 KYC for every Financial year is 30th September. For Every DIN / DPIN Holders. Penalty after due date is Rs. 5000/-(one time) | DIR – 3 KYC / DIR 3 Web- KYC |
| Companies Act, 2013 | Within 60 (sixty) days from the conclusion of each half year. | Reconciliation of Share Capital Audit Report (Half-yearly) Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014 | E-Form PAS – 6 |
| Companies Act, 2013 | With in 60 days from the last day of its financial year. | Every foreign company shall prepare and file, within sixty days from the last day of its financial year, to the Registrar annual return in Form FC4. | FC-4 |
| Companies Act, 2013 | within a period of 60 days after the holding of AGM | IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 Statement of unclaimed and unpaid amounts. This e-form shall be filed within a period of 60 days after the holding of AGM or the date on which it should have been held as per the provisions of section 96 of the Act, whichever is earlier. | IEPF -2 |
| Companies Act, 2013 | Within 30 days from the conclusion of half year | Return of Nidhi Company for the half year: Every nidhi company shall file half yearly return in e-form NDH-3 within 30 days of conclusion of half year duly certified by Practicing Professional having Valid COP. | NDH – 3 |
- Important Updates – January, 2026
| Sl. | Particulars of the Circulars | Link |
| 1 | MCA to set up 03 new Regional Directorates (RDs) and 06 new Registrar of Companies (ROCs) | Click Here |
| 2 | Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 | Click Here |
| 3 | Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2025. | Click Here |
| 4 | Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013 | Click Here |
| 5 | Sitharaman pushes for streamlined corporate governance, directs MCA to build real-time transparency dashboard | Click Here |
11. MSME (Ministry of Micro, Small and Medium Enterprises)
MSME stands for Micro, Small and Medium Enterprises. In a developing country like India, MSME industries are the backbone of the economy.
Micro, Small, and Medium Enterprises (MSMEs) form the backbone of the Indian economy, playing a pivotal role in employment generation, fostering innovation, promoting inclusive growth, and significantly contributing to the nation’s GDP and exports. Governed by the MSMED Act, 2006, these enterprises are vital for both the manufacturing and service sectors.
- Key Updates – for the month of January – 2026
| Sl. | Particulars | Link |
| 1 | Budget 2026-27 announces Rs 10,000 crore SME Growth Fund; push to boost MSME liquidity and professional support | Click Here |
| 2 | Centre proposes TreDS to be settlement platform for MSME purchases by CPSEs | Click Here |
| 3 | Govt extends export incentives to postal shipments to boost MSME sector | Click Here |
| 4 | PSBs Mandated to Standardize Digital MSME Loans via JanSamarth | Click Here |
| 5 | UPITEX opens with focus on MSMEs, entrepreneurship | Click Here |
| 6 | Cabinet approves major equity support for SIDBI to boost MSME credit | Click Here |
| 7 | Bank of Maharashtra Discloses RBI Trade Relief Measures Data for MSME Borrowers | Click Here |
| 8 | MSME exporters get Rs 7,300 crore credit lifeline | Click Here |
| 9 | Govt Considers 1-Year Extension For Small Pharma Firms Ahead Of Schedule M 2026 Rollout | Click Here |
12. IBBI Updates {Insolvency and Bankruptcy Board of India} {IBC}
- Important Notifications and Circulars Tracker (January, 2026)
| Sl. | Particulars | Link |
| 1 | Circular- Format for “Statement of Beneficial Ownership” and Affidavit under Regulation 38(3A) of the CIRP Regulations | Click here |
| 2 | Launch of Revised Forms for Liquidation Process | Click here |
| 3 | IBBI (Liquidation Process) Regulations, 2016 (Amended upto 02-01-2026) | Click here |
| 4 | Need to recalibrate the Insolvency and Bankruptcy Code | Click here |
| 5 | IBC has been a game-changer, transformed the insolvency landscape: DFS secretary | Click here |
| 6 | Insolvency tribunals may take 10 years to dispose of existing cases: Survey | Click here |
List of approved Resolution Plans
13. Cabinet Decisions / New Acts
| Sl. | Particulars | Link |
| 1 | Cabinet approves equity support to Small Industries Development Bank of India | Click Here |
| 2 | Uttarakhand cabinet approves key decisions focused on health, land reforms, tribal welfare, industrial growth, education, energy | Click Here |
| 3 | State Cabinet approves Green Hydrogen Policy & airstrip lease; 8 key decisions taken | Click Here |
| 4 | State Cabinet takes key decisions towards decentralised governance | Click Here |
| 5 | 1,116 cabinet decisions implemented by govt: Negi | Click Here |
14. Competition Commission of India (CCI)
| Sl. | Particulars | Link |
| 1 | Why major steelmakers are in the Competition Commission of India’s crosshairs | Click Here |
| 2 | Indian Competition Commission Investigates Steel Price Fixing | Click Here |
| 3 | No attempt to delay CCI case; penalty based on global turnover is illegal: Apple to Delhi High Court | Click Here |
| 4 | Apple Asks Delhi High Court to Stop Competition Commission of India From Seeking Its Financials | Click Here |
| 5 | Fairness is lacking: Delhi High Court questions CCI proceedings in case against logistics companies | Click Here |
| 6 | Tata Steel, JSW Steel and SAIL found in breach of antitrust laws: Report | Click Here |
| 7 | DPIIT proposes amendments to Designs Act, 2000 to align with global standards | Click Here |
This Compliance Calendar / Tracker is updated till 31st January, 2026 with all Laws / Regulations and their respective amendments.
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information. Many sources have been considered including newspapers (PIB, ET, BS & HT etc.).
Feel free to share your suggestions / opinions at cslalitrajput@gmail.com
