{"id":16874,"date":"2026-06-08T14:20:20","date_gmt":"2026-06-08T14:20:20","guid":{"rendered":"https:\/\/www.msassociates.pro\/articles\/?p=16874"},"modified":"2026-06-12T05:17:04","modified_gmt":"2026-06-12T05:17:04","slug":"mca-update-may-2026","status":"publish","type":"post","link":"https:\/\/www.msassociates.pro\/articles\/mca-update-may-2026\/","title":{"rendered":"MCA Update &#8211; May 2026"},"content":{"rendered":"<h2>1. TRANSFER OF INTEREST IN A COMPANY NOT HAVING SHARE CAPITAL<\/h2>\n<ul>\n<li>Under Section 56 of the Companies Act, 2013, transfer of a member&#8217;s interest in a company without share capital requires execution of a proper instrument of transfer by or on behalf of both the transferor and transferee.<\/li>\n<li>The instrument must be delivered to the company.<\/li>\n<li>Rule 11 of the Companies (Share Capital and Debentures) Rules, 2014 prescribes <strong>Form SH-4<\/strong> for transfer of securities held in physical form.<\/li>\n<li>Rule 11(2) clarifies that Form SH-4 is also applicable for transfer of a member&#8217;s interest in a company not having share capital, and references to &#8220;securities&#8221; shall be read as references to the member&#8217;s &#8220;interest&#8221;.<\/li>\n<li>Accordingly, companies limited by guarantee should use <strong>Form SH-4<\/strong> for such transfers.<\/li>\n<\/ul>\n<h2>2. COMPANIES (CORPORATE SOCIAL RESPONSIBILITY POLICY) AMENDMENT RULES, 2026<\/h2>\n<p><strong>New Definitions Inserted in Rule 2(1)<\/strong><\/p>\n<ol>\n<li><strong>Not for Profit Organization (NPO): <\/strong>&#8220;Not for Profit Organization&#8221; shall have the same meaning as assigned under Regulation 292A(e) of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018.<\/li>\n<li><strong>Zero Coupon Zero Principal Instrument (ZCZP): <\/strong>ZCZP instrument means a security issued by an NPO registered with the Social Stock Exchange segment of a recognized stock exchange in accordance with SEBI regulations.<\/li>\n<\/ol>\n<h2>3. CSR IMPLEMENTATION THROUGH ZERO COUPON ZERO PRINCIPAL INSTRUMENTS<\/h2>\n<h3>A. CSR Expenditure Limit<\/h3>\n<ul>\n<li>A company may undertake CSR activities through investment in a ZCZP instrument.<\/li>\n<li>Such expenditure cannot exceed ten percent of the total Corporate Social Responsibility expenditure of such company for that financial year.<\/li>\n<\/ul>\n<h3>B. Impact Assessment Exemption<\/h3>\n<ul>\n<li>A company subscribing to a ZCZP instrument is exempt from conducting impact assessment of projects funded through such instrument.<\/li>\n<\/ul>\n<h3>C. Obligations of the Issuing NPO<\/h3>\n<p>The NPO issuing the ZCZP instrument must:<\/p>\n<ol>\n<li>Undertake a project whose duration does not exceed three succeeding financial years from the date of issue.<\/li>\n<li>Upon termination of listing of the ZCZP instrument:\n<ul>\n<li>Transfer any unspent amount to a fund specified under Schedule VII of the Companies Act, 2013.<\/li>\n<li>Submit a compliance report to the Securities and Exchange Board of India (SEBI).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3>D. Applicability of CSR Rules<\/h3>\n<ul>\n<li>The provisions of rule 4, except sub-rules (5) and (6) shall be applicable to the implementation of Corporate Social Responsibility through a zero coupon zero principal instrument<\/li>\n<\/ul>\n<h2>4. Form 11 LLP (Annual Return)<\/h2>\n<p>Every Limited Liability Partnership (LLP) must file Form 11 (Annual Return) by 30<sup>th<\/sup> May every year. Form 11 provides a summary of the LLP&#8217;s management structure, partner and designated partner details, partner contributions, changes during the year and turnover-related disclosures.<\/p>\n<h2>5. PAS-6 Filing<\/h2>\n<p>PAS-6 Filing is a half-yearly \u2018Reconciliation of Share Capital Audit Report\u2019 form, which must be filed within 60 days from the end of each half-year. For the half-year period from 1 October 2025 to 31 March 2026, the due date for filing Form PAS-6 is 30<sup>th<\/sup> May 2026.<\/p>\n<h2>6. Form FC-4 (Annual Return of Foreign Companies)<\/h2>\n<ul>\n<li>A foreign company having a branch office, liaison office, project office or other place of business in India must file <strong>Form FC-4<\/strong>.<\/li>\n<li>The form FC-4 is required to be filed within <strong>60 days from the closure of the financial year and the due date is 30<sup>th<\/sup> May every year.<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. TRANSFER OF INTEREST IN A COMPANY NOT HAVING SHARE CAPITAL Under Section 56 of the Companies Act, 2013, transfer of a member&#8217;s interest in a company without share capital requires execution of a proper instrument of transfer by or on behalf of both the transferor and transferee. The instrument must be delivered to the [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":16781,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[61],"class_list":["post-16874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mca","tag-mca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>MCA Update - May 2026<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.msassociates.pro\/articles\/mca-update-may-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MCA Update - May 2026\" \/>\n<meta property=\"og:description\" content=\"1. TRANSFER OF INTEREST IN A COMPANY NOT HAVING SHARE CAPITAL Under Section 56 of the Companies Act, 2013, transfer of a member&#8217;s interest in a company without share capital requires execution of a proper instrument of transfer by or on behalf of both the transferor and transferee. The instrument must be delivered to the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.msassociates.pro\/articles\/mca-update-may-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"MS &amp; Associates\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MukundaShivaAssociates\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-08T14:20:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-12T05:17:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.msassociates.pro\/articles\/wp-content\/uploads\/2026\/04\/blog-mca-reg-rejection.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1320\" \/>\n\t<meta property=\"og:image:height\" content=\"940\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"CS Kiran Gupta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CS Kiran Gupta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.msassociates.pro\/articles\/mca-update-may-2026\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.msassociates.pro\/articles\/mca-update-may-2026\/\"},\"author\":{\"name\":\"CS Kiran Gupta\",\"@id\":\"https:\/\/www.msassociates.pro\/articles\/#\/schema\/person\/335b787e0353ad52e4be1cd050e50555\"},\"headline\":\"MCA Update &#8211; 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