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Guidance Note on accounting for real estate transactionsNew and revised standards on auditingITFG of ASB issued clarification bulletin 2Notification of provisions relating to ‘Special Courts’Companies (Registration Offices and Fees) Amendment Rules, 2016Companies (Corporate Social Responsibility Policy) Amendment Rules, 2016Clarification with regard to provisions of CSR under section 135 of the 2013 ActRelaxation of additional fees and extension of time for filing e-forms by Companies under the 2013 Act and for filing annual return by LLPs under LLP Act, 2008SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016Disclosure of the impact of audit qualifications by the listed entitiesSEBI (Substantial Acquisition of Shares and Takeovers) (Second Amendment) Regulations, 2016SEBI (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2016SEBI (Issue and Listing of Debt Securities) (Amendment) Regulations, 2016SEBI (Issue and Listing of Non-Convertible Redeemable Preference Shares) (Amendment) Regulations, 2016SEBI (Intermediaries) (Amendment) Regulations, 2016Guidelines for public issue of units of InvITsRevised formats under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011Procedure to deal with cases prior to 01 April 2014 involving offer / allotment of securities to more than 49 and up to 200 investors in a financial yearGuidelines for corporate governance for insurers in IndiaInsurance Regulatory and Development Authority of India (Assets, Liabilities and Solvency Margin) RegulationsEstablishment of branch office/ liaison office/ project office or any other place of business in India by foreign entities
Procedural guidelinesMaster direction 
Master direction - Reserve Bank of India (Financial Services provided by Banks) Directions, 2016Review of framework for revitalising distressed assets in the economy and strategic debt restructuring mechanismThe Insolvency and Bankruptcy Code, 2016Narrow-scope improvements and practical expedients to ASC 606, Revenue from Contracts with CustomersFASB removes certain SEC staff guidance from codification |