Source video: CA Inter Law — All Amendments in 17 Minutes | Sept'26 | CA Shubham Singhal

Every attempt cycle, ICAI releases a fresh amendment document — and every attempt cycle, students panic about how much of it actually matters. For the Sept'26 CA Inter attempt, the answer is simple: the official amendment document runs five pages, but there are really only five changes you need to know.

CA Shubham Singhal breaks down all five ICAI Study Material amendments for Corporate and Other Laws in just 17 minutes — no fluff, exam-relevant only. Here's the complete summary.

Amendment 1: Small Company Definition Revised

Under Section 2(85) of the Companies Act, the thresholds for a "Small Company" have been increased significantly.

This change is effective from 1st December 2025 and is fully applicable for the Sept'26 attempt. Any question testing the Small Company definition should now be answered using these revised limits.

Amendment 2: MCA Portal Shifts to Version 3 (e-Forms)

From 14th July 2025, the MCA-21 portal moved to Version 3, changing how companies file with the Registrar.

• Forms like AOC-1 and AOC-2, which were earlier uploaded as scanned PDF attachments, are now fully digital e-forms.
• Data must be entered directly into structured fields rather than attached as a document — making MCA filings more machine-readable.

Amendment 3: Two New Disclosures in the Board's Report

The Board's Report must now include two additional disclosures under the amended rules:

• Internal Complaints Committee (ICC) reporting — details of sexual harassment complaints received, resolved, and pending beyond 90 days.
• Maternity Benefit Act compliance — a confirmation statement on the company's compliance with the Act.

Amendment 4: AOC-4 Now Requires e-Form Filing Too

Alongside the existing PDF uploads, companies must now also file e-form versions of the Board Report and Auditor's Report along with AOC-4. This ensures the MCA system can read and process the underlying data digitally, rather than relying on scanned documents alone.

Amendment 5: Fraud Reporting Under Section 143(12) Goes Fully Electronic

Previously, when an auditor identified a fraud requiring reporting to the Central Government, Form ADT-4 had to be physically sent to the Secretary, MCA via registered post or email. Under the amended process, this entire reporting mechanism is now completely electronic — filed directly through the e-form portal, with no manual dispatch required.

What About Jan'26 and May'26 Amendments?

If you're revisiting older amendments from the Jan'26 or May'26 attempts, CA Shubham Singhal's earlier amendment videos on his YouTube channel cover those in detail — worth a quick revision pass if your attempt spans multiple cycles.

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