Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India
02nd January 2026
ANNOUNCEMENT
Sub: Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2025

The Ministry of Corporate Affairs, in exercise of the powers conferred under sections 248(1), 248(2) and 248(4) read with section 469 of the Companies Act, 2013, has issued Notification G.S.R. 940(E) dated 31st December 2025, notifying the Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2025.

The amendment inserts an additional proviso under Rule 4(3) of the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016, providing that, in case of Government Companies, including their subsidiaries, the indemnity bond in Form STK-3A shall be executed by an authorised representative not below the rank of Under Secretary or equivalent, on behalf of the company.

The Amendment Rules shall come into force from the date of publication in the Official Gazette i.e 01st January 2026.

For detailed notification, please refer: https://www.mca.gov.in/bin/dms/getdocument?mds=4k9X1%252By%252B0qciDmzvy2y53Q%253D%253D&type=open

Sincerely Yours,
Chairperson and Vice Chairperson
Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India

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