Effective

• Revised formats for financial results and implementation of Ind AS by listed entities
• ITFG issues clarification bulletin 3
• SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2016
• NCLT Rules, 2016 and NCLAT Rules, 2016
• Criteria for listing of matters before NCLT and matters assigned to the Principal Bench, New Delhi
• Companies (Accounts) Amendment Rules, 2016
• Companies (Share Capital and Debentures) Third Amendment Rules, 2016
• Relaxation of additional fees and extension of last date of filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7 under the 2013 Act
• Companies (Incorporation) Third Amendment Rules, 2016
• Companies (cost records and audit) Amendment Rules, 2016
• Applicability of Section 381(1)(a) of the 2013 Act to Foreign Airline Company
• FAQs with regards to Electronic book mechanism for issuance of debt securities on private placement basis
• FAQs on Core Investment Companies (CIC)
• Basel III Framework on Liquidity Standards - LCR, Liquidity Risk Monitoring Tools and LCR Disclosure Standards
• Speedy disbursal of pending refund claims of exporters of services under Rule 5 of the CENVAT Credit Rules, 2004
• Clarification regarding threshold limit of tax audit under section 44 AB and 44 AD

Proposed/Exposure Drafts

• Proposed ASU on income tax disclosure requirements