Status
- Introduced on 23 March 2026 and referred to a Joint Parliamentary Committee.
- The JPC presented its report on 3 August 2026, recommending adoption with modifications.
- Not yet passed — expected to be taken up in the Winter Session. Until then, current Companies Act rules apply.
Key proposals
- CSR: the net-profit trigger for mandatory CSR rises from ₹5 crore to ₹10 crore; the JPC recommended removing the government’s power to change it later.
- Employee equity: amendments to sections 42 and 62 to recognise RSUs and SARs, not just ESOPs — relevant to how startups reward teams. See ESOP taxation.
- Private placement limits and the PAS-3 filing timeline are not proposed to change.
Raising money meanwhile? The current rules are in the startup funding guide.
Frequently asked questions
Has the Corporate Laws (Amendment) Bill 2026 been passed?
No. It was introduced on 23 March 2026, the Joint Parliamentary Committee reported on 3 August 2026, and it is expected to be taken up in the Winter Session.
What is the new CSR threshold proposed in 2026?
The Bill proposes raising the net-profit threshold for mandatory CSR from ₹5 crore to ₹10 crore.
Please note: this guide is general information based on the rules as they stood on the review date above. Regulations and RBI/CBDT procedures change often — please get advice on your specific facts before acting.