The Ministry of Corporate Affairs has undertaken a comprehensive review of the Companies (Incorporation) Rules, 2014 based on stakeholder representations, industry inputs, and internal assessment. The existing framework governs incorporation procedures, documentation, and compliance requirements for companies in India. The present notice seeks public comments on draft amendments aimed at simplifying processes and reducing compliance burden.

The draft Companies (Incorporation) Amendment Rules, 2026 proposes the following changes:

1. Consolidation of multiple forms:
   • Forms INC-4, INC-22, INC-23 and INC-24 proposed to be merged into “E-CHNG”
   • Forms INC-6, INC-18, INC-12, INC-20, INC-27, RD-1 and INC-28 proposed to be merged into “E-CON”
2. Omission of affidavit requirement for OPC conversion under Rule 7(4)(iii) and removal of criminal liability under Rule 7A
3. Substitution and redrafting of Rules 8 and 8A to simplify name reservation and clarify trademark-related objections
4. Insertion of proviso under Rule 9A to allow withdrawal of reserved names
5. Rationalisation of KYC and subscriber documentation requirements under Rule 16
6. Omission of Rule 17 requiring filing of DIR-12 at incorporation
7. Amendments relating to Section 8 companies:
   • Streamlining of documentation requirements
   • Allowing conversion from company limited by guarantee to company limited by shares under Rule 39
8. Rationalisation of public notice procedures and communication modes under Rules 22, 28 and 30:
   • Replacement of “registered post” with “speed post” and e-mail
   • Timeline for public notice restricted to within 15 days before application
9. Insertion of new Rule 23B:
   • Legal representative of deceased subscriber to be liable for unpaid share amount and entitled to subscriber rights upon payment
10. Substitution of Rule 25:

• • Expanded list of acceptable documents for registered office
  • Inclusion of owned, leased, co-working and SEZ premises.
    Overall objective:
    Reduction of forms and duplicate filings

• • Increased use of electronic communication
  • Alignment with GST and Insolvency and Bankruptcy Code frameworks
  • Clarification of procedural and documentation-related ambiguities