MCA issues draft notification on Companies (Incorporation) Amendment Rules, 2026; suggestions/comments can be submitted by 09.05.2026

The Ministry of Corporate Affairs (“MCA”) has issued draft notification titled the Companies (Incorporation) Amendment Rules, 2026, proposing amendments to the Companies (Incorporation) Rules, 2014 (“Principal Rules”). Suggestions/comments, along with brief justification, may be submitted by May 9th, 2026.

Key Proposals

1. Forms INC-4, INC-22, INC-23 and INC-24 is merged into a single form “E-CHNG” for changes in registered office and name, while forms INC-6, INC-18, INC-12, INC-20, INC-27, RD-1 and INC-28 is merged into a single form “E-CON” for various conversions, approvals and orders.

2. The requirement of submissions of affidavit by directors for conversion into OPC and the criminal liability specific to OPCs is omitted.

3. Filing for DIR-12 for first directors along with their particulars and consents at incorporation, is proposed to be omitted since such details are now captured through SPICe+ itself.

4. Rules dealing with shifting of registered office from one State to another are proposed to be updated and companies will be allowed to serve notices on debenture-holders, creditors, Registrar, SEBI and concerned regulators by speed post or e-mail (instead of only registered post).

5. The legal representative of a deceased subscriber will be liable to pay the unpaid amount, and once payment is made, will step into the shoes of the subscriber and enjoy the same rights as if he/she had been the subscriber.

6. The clauses requiring manual attachment of MoA/AoA and estimates of future income and expenditure are omitted, to promote Ease of Doing Business.

Suggestions/comments, along with brief justification, may be submitted through the e-Consultation Module available on the website of the Ministry of Corporate Affairs (www.mca.gov.in).

Source: MCA