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Date: 2025-07-03 Category: Extra Ordinary State: Union Government Country: India

Companies Listing of equity shares in permissible jurisdictions Amendment Rules 2025

Issued by Ministry of Corporate Affairs · Not Applicable

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Executive Summary & Key Takeaways

Executive Summary: This notification from the Ministry of Corporate Affairs introduces the Companies Listing of Equity Shares in Permissible Jurisdictions Amendment Rules, 2025. These rules amend the Companies Listing of Equity Shares in Permissible Jurisdictions Rules, 2024, and come into force from the date of their publication in the Official Gazette (July 3, 2025). The key change involves the substitution of Form LEAP-1 in the Second Schedule of the 2024 Rules. Key Points / Main Content: * **Amendment and Authority**: The rules are issued under section 23(3) and section 469 of the Companies Act, 2013, empowering the Central Government to make amendments. * **Effective Date**: The amendment rules take effect from the date of publication in the Official Gazette. * **Form LEAP-1 Substitution**: Form LEAP-1 in the Second Schedule of the Companies Listing of Equity Shares in Permissible Jurisdictions Rules, 2024, is replaced. * **Form LEAP-1 Details**: * The form is for submitting a prospectus with the Registrar for listing equity shares in permissible jurisdictions. * Fields marked with an asterisk are mandatory. * It requires the Corporate Identity Number (CIN), company name, registered office address, and email ID. * The form requires the purpose of the application which is filing of prospectus. * It requires the date of approval and submission of prospectus with the Securities regulator/stock exchange. * It inquires about pending inspections, investigations, or inquiries against the company under the Companies Act, 2013. * Attachments required: * Copy of the approval of securities regulator/stock exchange. * Copy of acknowledgment of filing of prospectus. * Copy of the prospectus. * Optional attachments, if any. * Includes a declaration to be signed digitally by a Director, Manager, Company Secretary, CEO, or CFO. * Requires a certificate by a practicing professional (Chartered Accountant, Cost Accountant, or Company Secretary). * A note is included regarding provisions of Section 448 and 449 of the Companies Act, 2013, concerning false statements/certification and false evidence. Impact Analysis: Companies: * Impact: Companies seeking to list equity shares in permissible jurisdictions must use the new Form LEAP-1. The form requires providing details about the company, purpose of the application, information regarding pending inspection/investigation/inquiry and attaching relevant documents. * Action Required: Ensure compliance with the updated form requirements when filing for equity share listings and provide accurate information to avoid penalties under Sections 448 and 449 of the Companies Act, 2013. Practicing Professionals (Chartered Accountants, Cost Accountants, Company Secretaries): * Impact: Required to certify the accuracy and completeness of the information provided in Form LEAP-1, based on verification of original records. * Action Required: Thoroughly review the provisions of the Companies Act, 2013, and related rules, verify particulars and attachments from original records, and ensure no material information is suppressed. Ministry of Corporate Affairs/Registrar of Companies: * Impact: Responsible for processing and maintaining the updated Form LEAP-1 filings. * Action Required: Update systems and procedures to accommodate the new form and ensure compliance with the amended rules.

Key Entities Referenced

Official Gazette: A public journal or newspaper of record. Companies Act, 2013: A law enacted by the Indian Parliament that governs company law in India. Central Government: The executive authority of the Union of India. Companies Listing of equity shares in permissible jurisdictions Rules, 2024: Rules pertaining to the listing of equity shares in permissible jurisdictions, as per the notification. Companies Listing of equity shares in permissible jurisdictions Amendment Rules, 2025: Amendment rules to the Companies Listing of equity shares in permissible jurisdictions Rules, 2024. Form LEAP 1: A form for submission of Prospectus with the Registrar Listing of equity shares in permissible jurisdictions. Ministry of Corporate Affairs: The Indian government ministry responsible for regulating corporate affairs. New Delhi, Delhi: The capital city of India, where the notification was issued.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एलxx.x-GअID.-E0x4xx0 72025-264379 CG-DL-E-04072025-264379 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 400] नई दिल्ली, बृहस्ट्प जतवार, िुलाई 3, 2025/आषाढ़ 12, 1947 No. 400] NEW DELHI, THURSDAY, JULY 3, 2025/ASHADHA 12, 1947 कारपोरेट कार् य मत्रं ालर् अजधसचू ना नई दिल्ली, 3 िलु ाई, 2025 सा.का.जन. 443(अ).— केन्द्रीर् सरकार, कंपनी अजधजनर्म, 2013 (2013 का 18) की धारा 469 के साथ पठित धारा 23 की उपधारा (3) द्वारा प्रित्त िजिर्ों का प्रर्ोग करते हुए, कंपनी (अनुज्ञेर् अजधकाठरताओं में साधारण िेर्र सूचीबद्ध करना) जनर्म, 2024 का और संिोधन करन े के जलए जनम्नजलजखत जनर्म बनाती ह ैअथायत ् :- 1. (1) इन जनर्मों का संजिप्त नाम कंपनी (अनुज्ञेर् अजधकाठरताओं म ें साधारण िेर्र सूचीबद्ध करना) संिोधन जनर्म, 2025 ह।ै (2) र् ेजनर्म रािपत्र म ें इनके प्रकािन की तारीख से प्रवृत्त होंगे। 2. कंपनी (अनज्ञु ेर् अजधकाठरताओं में साधारण िेर्र सूचीबद्ध करना) जनर्म, 2024 की, िसू री अनुसूची के, प्ररूप सं. लीप-1 के स्ट्थान पर, जनम्नजलजखत प्ररूप रखा िाएगा अथायत्:- 4404 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “प्ररूप सं. लीप-1 प्ररूप की भाषा अंग्रेजी ह दं ी रजिस्‍ट रार के समक्ष प्रोस्‍टपक्े टस को प्रस्‍टत ुत करने संबंधी प्ररूप (अनुज्ञेय अधधकाररता-1 में साधारण शेयरों का सूचीकरण) [कंपनी अधिननयम, 2013 की िारा 23 की उप-िारा (3) और कंपनी (अनुज्ञेय अधिकाररताओं में सािारण शये र सूचीबद्ि करना) ननयम, 2024 के ननयम 4 के अनुसरण में] प्ररूप दायर करते समय अनुदेशशका ककट का संदभ भ लें *से धचन्ह त सभी फील्ड अननवाय भ ैं। 1. * कंपनी की कारपोरेट प चान संख्या (सीआईएन): प्री-फील 2. (क) *कंपनी का नाम (ख) *कंपनी के रन्जस्‍ट रीकृत कायाभलय का पता (ग) *कंपनी की ई-मेल आईडी 3. *आवेदन का प्रयोजन प्रोस्‍ट पक्े टस को फाइल करना (क) प्रनतभूनत ववननयामक/स्‍टटॉक एक्सचेंज के अनुमोदन की तारीख (हदन/मा /वष)भ (ख)प्रनतभूनत ववननयामक/स्‍ट टॉक एक् सचेंज के पास प्रोस्‍टपेक्टस प्रस्‍ट तुत करने की तारीख (हदन/मा /वष)भ 4. *लंबबत ननरीक्षण, अहवेषण या जााँच से संबंधित सूचना: (क) क्या कंपनी अधिननयम 2013 के अिीन कंपनी के ववरूद्ि ककसी ननरीक्षण का आदेश हदया गया ै। O ां O न ीं (ख) क्या कंपनी अधिननयम, 2013 के अिीन कंपनी के ववरूद्ि ककसी अहवेषण का आदेश हदया गया ै। O ां O न ीं[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 3 (ग) क् या कंपनी अधिननयम, 2013 के अिीन कंपनी के ववरूद्ि ककसी जाचं का आदेश हदया गया ै। O ां O न ीं संलग्न क: 1. *प्रनतभूनत ववननयामक/स्‍टटॉक एक्सचेज के अनुमोदन अधिकतम 2 एमबी फाइल चुनें डाउनलोड टाना की प्रनत 2. *प्रोस्‍टपेक्टस को फाइल करने की पावती की प्रनत अधिकतम 2 एमबी फाइल चुनें डाउनलोड टाना अधिकतम 2 एमबी फाइल चुनें डाउनलोड टाना 3. *प्रोस्‍टपेक्टस की प्रनत 4. वैकन्ल्पक संलग्नक, यहद कोई ै अधिकतम 2 एमबी फाइल चुनें डाउनलोड टाना घोषणा मेरी जानकारी और ववश्व ास में, इस प्ररूप और संलग्न क में दी गई सचू ना स ी और पूण भ ै। इस प्ररूप पर स्‍ट ताक्षर करने और उस े प्रस्‍ट तुत करने का प्राधिकार ननदेशकों के बोड भ द्वारा मुझे तारीख को (हदन/मा /वष)भ के संकल् प द्वारा हदया गया। आगे य घोषणा की जाती ै कक कंपनी ने इन ननयमों के सभी उपबिं ों का अनुपालन ककया ै। *डिजिटल रूप से हस्‍ट ताक्षर करने के ललए डीएससी बॉक्स * पदनाम (ननदेशक/प्रबिं क/कंपनी सधचव/सीईओ/सीएफओ) * ननदेशक का ननदेशक प चान संख्या; या प्रबंिक या सीईओ या सीएफओ का डीआईएन या पैन; या कंपनी सधचव की सदस्‍ट यता संख् या व् यवसायरत वत्तृिक द्वारा प्रमाणपत्र य प्रमाणणत ककया जाता ै की मनैं े इस प्ररूप की ववषय वस्‍टतु और उससे संबंधित प्रासंधगक मामलों के शलए कंपनी अधिननयम, 2013 के उपबंिों, उसके अिीन बनाए गए ननयमों को पढा ै और म ैं कंपनी द्वारा अनुरक्षक्षत मूल अशभलखे ो से उपयुक्भ त ब् यौरो (संलग्न क सह त) का सत्यापन करता/करती ूाँ जो इस प्ररूप की ववषय वस्‍टत ु ै और व सत् य, स ी और पूण भ ै और इस प्ररूप से संबंधित ककसी भी सूचना को निपाया न ीं गया ै।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] * डिजिटल रूप से हस्‍ट ताक्षर करने के ललए िीएससी बॉक् स O सनदी लेखाकार (पणू कभ ाशलक व् यवसायरत) या O लागत लेखाकार (पणू कभ ाशलक व् यवसायरत) या O कंपनी सधचव (पणू कभ ाशलक व् यवसायरत) एसोशसएट या फेलो O एसोशसएट O फेलो सदस्‍ट यता संख् या व् यवसाय प्रमाणपत्र संख् या सेव करें िमा करें टटप् पण: कंपनी अधधननयम, 2013 की धारा 448 और धारा 449 के उपबधं ों की और भी ध् यान आकत्तषति ककया िाता है जिनके अधीन क्रमश: कपट के ललए दंि, झूठे वक् तव् य के ललए दंि और झठू े साक्ष् य के ललए दंि का उपबधं करती है यह ई-प्ररूप इलेक्रॉननक मोि के माध्यम स े कंपनी रजिस्‍टरार द्वारा रखी गई फाइल पर और फाइललगं कंपनी द्वारा दी गई शुद्धता के आधार पर ललया गया है। कायािलय के उपयोग के ललएः ई-प्रारूप सेवा अनुरोि संख्या (एसआरएन) ई-प्रारूप दाणखल करने की नतधि (हदन/मा /वष)भ ”. [फा.सं. 5/1/2021-सीएल-I] बालामुरूगन डी., संयुक्त सधचव मूल ननयम: मूल ननयम भारत के राजपत्र, असािारण, भाग 2, खण्ड 3, उपखण्ड (i) में अधिसूचना संख्यांक सा.का.नन 61(अ), तारीख 24 जनवरी, 2024 के द्वारा प्रकाशशत ककए गए िे।[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 5 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 3rd July, 2025 G.S.R. 443(E).—In exercise of the powers conferred by sub-section (3) of section 23 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules to amend the Companies (Listing of equity shares in permissible jurisdictions) Rules, 2024, namely: ̶ 1. (1) These rules may be called the Companies (Listing of equity shares in permissible jurisdictions) Amendment Rules, 2025. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Companies (Listing of equity shares in permissible jurisdictions) Rules, 2024, in the Second Schedule, for Form LEAP – 1, the following form shall be substituted, namely: ̶6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “Form No. LEAP-1 Form Language Form for submission of Prospectus with the Registrar (Listing of equity shares in permissible jurisdictions-1) English Hindi [Pursuant to sub-section (3) of section 23 of the Companies Act, 2013 and rule 4 of the Companies (Listing of Equity Shares in Pe rmissible Jurisdictions) Rules, 2024] Refer the instruction kit for filing the form All fields marked in * are mandatory. 1. *Corporate Identity Number (CIN) of the company Pre-fill 2. (a) *Name of the company (b) *Address of the Registered Office of the company (c) *E-mail Id of the company 3. * Purpose of application O Filing of prospectus (a) Date of approval of Securities regulator/ stock exchange (DD/MM/YYYY) (b) Date of submission of prospectus with Securities regulator/ stock exchange (DD/MM/YYYY) 4. * Information with regard to pending inspection, investigation or inquiry: (a) Whether an inspection has been ordered against the company under the Companies Act, 2013 O Yes O No (b) Whether an investigation has been ordered against the company under the Companies Act, 2013 O Yes O No (c) Whether an Inquiry has been ordered against the company under the Companies Act, 2013 O Yes O No Attachments: 1. * Copy of the approval of securities regulator/stock exchange Choose File Max 2 MB Choose File Download Remove 2. * Copy of acknowledgement of filing of prospectus Max 2 MB Choose File Download Remove 3. * Copy of the prospectus Max 2 MB Choose File Download Remove 4. Optional attachments, if any M a x 2 M B Choose File Download Remove Declaration To the best of my knowledge and belief, the information given in this form and attachments is correct and complete. I have been authorized by Board of Directors’ resolution dated* (DD/MM/YYYY) to sign and submit this form. It is further declared that the company has complied with all the provisions of these rules.[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 7 *To be digitally signed by DSC BOX *Designation (Director/Manager/Company Secretary/CEO/CFO) *Director identification number of the director; or DIN or PAN of the manager or CEO or CFO; or Membership number of company secretary. Certificate by Practicing Professional It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original records maintained by the Company which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. *To be digitally signed by DSC BOX O Chartered Accountant (in whole-time practice) or O Cost Accountant (in whole-time practice) or O Company Secretary (in whole-time practice) Whether Associate or Fellow O Associate O Fellow Membership Number Certificate of Practice Number Save Submit Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement or false certification and punishment for false evidence respectively. This eForm has been taken on file maintained by the Registrar of Companies through electronic mode and on the basis of statement of correctness given by the filing company. For office use only: eForm Service request number (SRN) ”. eForm filing date (DD/MM/YYYY) [F. No. 5/1/2021-CL-I] BALAMURUGAN D.,Jt. Secy. Note:—The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number G.S.R. 61(E), dated the 24th January, 2024. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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