The Companies (Amendment) Bill, 2025: An Analytical and Critical Appraisal

Author(s)	Dr. Raj Kumar Sah, Dr Alok Kumar
Country	India
Abstract	The Companies (Amendment) Bill, 2025 was introduced in the Parliament of India on 5th December, 2025. This Bill contains changes mainly related to the formation of a CSR committee and the undertaking of the CSR activities. The other changes introduced in the Bill relate to the strengthening of the corporate social responsibility governance, definition of “Small company”, digital filing being made mandatory, enhancing the disclosures in the Directors’ Report, consideration of arbitration for shareholders’ disputes, restrictions on the layers of the subsidiary a holding company may have, enhancements of National Financial Reporting Authority (NFRA) powers and corporate reporting oversight etc. This article also analyses the merits and demerits of the said changes introduced into the Bill.
Keywords	Amendment, Bill, Parliament, CSR, Small company, Digital filing, Directors’’ report, shareholders, subsidiary, NFRA
Published In	Volume 8, Issue 1, January-February 2026
Published On	2026-01-04
DOI	https://doi.org/10.36948/ijfmr.2026.v08i01.65467
Short DOI	https://doi.org/hbhsgg

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