MCA Notifies Amended Form CRL-1 Under Companies (Restriction on Number of Layers) Amendment Rules,...

The Ministry of Corporate Affairs (MCA) has notified the amended Form CRL-1 under the Companies (Restriction on Number of Layers) Amendment Rules, 2025. This amendment signifies an update to the regulations governing the maximum number of layers of subsidiaries a company can have, a measure typically aimed at improving transparency and reducing complex corporate structures that could facilitate shell companies or tax evasion. Form CRL-1 is likely used for reporting compliance with these layering restrictions. The notification of the amended form ensures that companies align their structures with the updated legal framework and provides the necessary mechanism for reporting, strengthening corporate governance and regulatory oversight in India.