Executive Summary:
This notification from the Ministry of Corporate Affairs, dated June 27, 2025, amends the Companies Restriction on number of layers Rules, 2017. These amendments, referred to as the Companies Restriction on number of layers Amendment Rules, 2025, come into force on July 14, 2025. The amendment substitutes Form CRL 1 in the Annexure of the 2017 Rules.
Key Points / Main Content:
Amendment Overview:
* The Companies Restriction on number of layers Rules, 2017 are amended.
Effective Date:
* The amendment rules come into force on July 14, 2025.
Form Substitution:
* Form CRL 1 in the Annexure of the Companies Restriction on number of layers Rules, 2017 is substituted with a new form.
New Form CRL 1 Details:
* The form is for providing a return regarding the number of layers.
* It is pursuant to section 287 of the Companies Act, 2013 and rule 24i of the Companies Restriction on number of layer Rules, 2017.
* The form includes sections for:
* Company Information (CIN, Name, Address, Email ID)
* Subsidiaries Information (Number of layers and subsidiaries in each layer)
* Subsidiary Company Details (including holding company details, registration numbers, and shareholding information)
* Attachments (optional, max 2MB)
* Requires a declaration signed by an authorized director, manager, company secretary, CEO, or CFO.
* Digital signature certificate (DSC) is required for submission.
* Notes that Section 448 and 449 of the Companies Act, 2013 address punishment for false statements, certificates, and evidence.
Impact Analysis:
Companies:
* Impact: Companies are required to comply with the amended rules regarding the restriction on the number of layers. They must use the new Form CRL 1 for reporting.
* Action Required: Companies must familiarize themselves with the new form and ensure accurate reporting of subsidiary layers by July 14, 2025.
Directors/Managers/Company Secretaries/CEOs/CFOs:
* Impact: These individuals are responsible for the accuracy and compliance of the information provided in Form CRL 1.
* Action Required: They must ensure the information submitted is true, correct, and complete, and digitally sign the form.
Registrar of Companies:
* Impact: The Registrar of Companies will receive and process the new Form CRL 1 submitted by companies.
* Action Required: Maintain the eForm in the file maintained through electronic mode.
Central Government:
* Impact: The Central Government has exercised its powers under the Companies Act, 2013 to amend the rules.
* Action Required: No action specified.
Key Entities Referenced
Companies Act, 2013: A law enacted in India, specifically sections 2 and 469, which grants the Central Government the power to create rules.
Companies Restriction on number of layers Rules, 2017: The existing rules being amended by this notification. The amendment pertains to restrictions on the number of layers of subsidiaries a company can have.
Companies Restriction on number of layers Amendment Rules, 2025: The new rules amending the Companies Restriction on number of layers Rules, 2017.
Form CRL 1: A form within the Companies Restriction on number of layers Rules, 2017, which is being substituted by a new form.
Ministry of Corporate Affairs: The government ministry responsible for issuing the notification and amending the rules.
New Delhi: The city in India where the notification was issued.
Balamurugan D: Joint Secretary who signed the notification.
Gazette of India: The official government gazette in which the notification is published.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01072025-264251
CG-DxLx-xEG-I0D1H0x7x2x0 25-264251
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 384] नई दिल्ली, िुक्रवार, िनू 27, 2025/आषाढ़ 6, 1947
No. 384] NEW DELHI, FRIDAY, JUNE 27, 2025/ASHADHA 6, 1947
कारपोरेट कार् यमत्रं ालर्
अजधसचू ना
नई दिल्ली, 27 िून, 2025
सा.का.जन. 427(अ).— केन्द्रीर् सरकार, कंपनी अजधजनर्म, 2013 (2013 का 18) की धारा 469 की उप-धारा
(1) और (2) और धारा 2 के खंड (87) के परंतुक द्वारा प्रित्त िजिर्ों का प्रर्ोग करत े हुए, कंपनी (स्ट्तरों की संख्र्ा पर
जनर्बंधन) जनर्म, 2017 का संिोधन करने के जलए जनम्नजलजखत जनर्म र्बनाती ह,ै अर्ायत:-
1. सजं िप्त नाम और प्रारंभ.- (1) इन जनर्मों का संजिप्त नाम कंपनी (स्ट्तरों की संख्र्ा पर जनर्बंधन) संिोधन जनर्म,
2025 ह।ै
(2) र् े14 िुलाई, 2025 को प्रवृत्त होंगे।
2. कंपनी (स्ट्तरों की संख्र्ा पर जनर्बंधन) जनर्म, 2017 में, उपार्बंध में, प्ररूप सीआरएल-1 के स्ट्र्ान पर, जनम्न जलजखत प्ररूप
रखा िाएगा, अर्ायत्: -
4244 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
प्ररूप स.ं सीआरएल-1 प्ररूप की भाषा
लर्े स यकी सख्ं र्ा के सर्बं धं म ेंजववरणी
अग्रं ेिी हहिं ी
[कंपनी अजधजनर्म, 2013 की धारा 2(87) के
परंतुक और कंपनी (लेर्स यकी संख्र्ा पर प्रजतर्बंध)
जनर्म 2017 के जनर्म 2(4)(i) के अनुसरण में]
प्ररूप फाइल करत े समर् अनुिेजिका दकट का संिभय ल ें
*से जचजन्द्हत सभी फील्ड अजनवार्य ह।ैं
कंपनी की सचू ना
1. (क) * कारपोरेट पहचान संख्र्ा (सीआईएन):
2. (क) कंपनी का नाम
(ख) कंपनी के रजिस्ट् रीकृत कार्ायलर् का पता
(ग) कंपनी की *ई-मले आईडी
अनषु गं ी सर्बं धं ी सचू ना
3. * इन जनर्मों के लाग ूहोने की तारीख पर अनुषगं ी लेर्सय की संख्र्ा
4. प्रत्र्ेक लेर्र म ेंअनषु ंजगर्ों की संख्र्ा
* लेर्सय 1
* कुल
5. अनुषगं ी कंपनी का जववरण
अनषु गं ी कंपनी का जववरण होहल्डगं कंपनी का जववरण
होहल्डगं
पिं ीकरण कंपनी
पिं ीकरण पिं ीकरण के पिं ीकरण
क्र.स.ं के प्रकार अनषु गं ी होहल्डगं द्वारा
सख्ं र्ा िि य प्रकार का सख्ं र्ा िि य
का चर्न का नाम का नाम धाररत
करें चर्न करें करें
करें िेर्र का
%
एसएल1-1
एसएल1-2
सलं ग्नक[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
अधिकतम 2 एमबी फाइल चुन ें हटाना डाउनलोड
वैकजल्पक सलं ग्नक - र्दि कोई हो
घोषणा
मैं कंपनी के जनिेिक मडं ल द्वारा संकल्प संख्र्ा दिनांक दिन/माह/वषय
के तहत इस प्ररूप पर हस्ट्तािर करने तर्ा र्ह घोषणा करन ेके जलए अजधकृत ह ूँदक इस प्ररूप की जवषर्वस्ट्त ु
तर्ा इससे संर्बंजधत मामलों के जलए कंपनी अजधजनर्म, 2013 तर्ा उसके अधीन र्बनाए गए जनर्मों की सभी अपेिाओं का अनुपालन
दकर्ा गर्ा ह।ै म ैं र्ह भी घोषणा करता ह ूँ दक इस प्ररूप म ें िी गई अनुषंगी कंपजनर्ों तर्ा लर्े सय की िानकारी सत्र्, सही तर्ा पणू य ह ै
तर्ा कोई भी िानकारी जिपाई र्ा िर्बाई नहीं गई ह।ै
* द्वारा जडजिटल रूप स े हस्ट्तािररत दकर्ा िाना डीएससी बॉक्स
*पिनाम
(जनिेिक/प्रर्बंधक/कंपनी सजचव/सीईओ/सीएफओ)
*जनिेिक की जनिेिक पहचान संख्र्ा; र्ा प्रर्बंधक/ सीईओ/सीएफओ का डीआईएन
र्ा पैन/र्ा कंपनी सजचव की सिस्ट्र्ता संख्र्ा
सेव कर जमा करें
रटप्पण: कंपनी अजधजनर्म, 2013 की धारा 448 और 449 के प्रावधानों पर भी ध्र्ान आकर्षतय दकर्ा िाता ह ैिो क्रमिः
झठू े र्बर्ान/प्रमाण पत्र के जलए िडं और झठू े साक्ष्र् के जलए िंड का प्रावधान करत े ह।ैं
र्ह ई-प्ररूप इलक्ट्े रॉजनक मोड के माध्र्म स े कंपनी रजिस्ट्रार द्वारा रखी गई फाइल पर और कंपनी द्वारा दिए गए िद्धु ता के
र्बर्ान के आधार पर जलर्ा गर्ा ह।ै
केवल कार्ालय र् उपर्ोग के जलए:
ई-प्ररूप सेवा अनरु ोध संख्र्ा (एसआरएन)
ई-प्ररूप फाइल करन े की जतजर् (दिन/माह/वष)य
[फा. स.ं 01/13/2013-सीएल-V (खंड-V)]
र्बालामुरुगन डी, संर्ुि सजचव
रटप्पण : मलू जनर्म भारत के रािपत्र, असाधारण, भाग 2, खंड 3, उप-खंड (i) म ेंअजधसूचना संख्र्ांक सा.का.जन. 1176
(अ), तारीख 20 जसतंर्बर, 2017 द्वारा प्रकाजित दकए गए र्।े4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 27th June, 2025
G.S.R. 427(E).— In exercise of the powers conferred by proviso to clause (87) of section 2 and sub-
sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government
hereby makes the following rules to amend Companies (Restriction on number of layers) Rules, 2017
namely:—
1. Short title and commencement. - (1) These rules may be called the Companies (Restriction on
number of layers) Amendment Rules, 2025.
(2) They shall come into force on the 14th day of July, 2025.
2. In the Companies (Restriction on number of layers) Rules, 2017, in the Annexure, for Form CRL-
1, the following form shall be substituted, namely: —
Form No. CRL-1
Form language
Return regarding number of layers English
Hindi
[Pursuant to proviso to section 2(87) of the Companies Act, 2013
and rule 2(4)(i) of the Companies (Restriction on number of layer)
Rules, 2017]
Refer instruction kit for filing the form
All fields marked * are mandatory
Company Information
1 *Corporate Identity Number (CIN)
2 (a) *Name of the company
(b) *Address of the registered office of the company
(c) *E-mail ID of the company
Subsidiaries Information
3 *Number of layers of subsidiaries as on the date of commencement of these rules
4 Number of subsidiaries in each layer
*Layer 1
*Total[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
5 Subsidiaries Company Details
Subsidiary Company details Holding Company details
Select type Enter the Enter the % of share held
Sr.no Name of Select type of Name of
of r e g i s t r a tion registration by Holding
Subsidiary registration Holding
registration number number company
SL1-1
SL1-2
Attachments
Optional attachment(s) – if any Max 2 MB Choose Remove Download
File
Declaration
I am authorised by the Board of Directors of the Company vide resolution number*
dated (DD/MM/YYYY)* to sign this form and declare that all the requirements
of the Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters
incidental thereto have been complied with. I further declare that the information of the subsidiaries and the layers as
contained in the form is true, correct and complete and no information has been suppressed or concealed.
* To be digitally signed by
DSC BOX
*Desigantion
(Director/Manager/Company Secretary/CEO/CFO)
*Director identification number of the director; or DIN or PAN of the Manager/
CEO/CFO; or Membership number of the Company Secretary
Save Submit
Note: Attention is also drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for
punishment for false statement / certificate 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 company.
For office use only:
eForm Service request number (SRN)
eForm filing date (DD/MM/YYYY)
[F. No. 01/13/2013-CL-V (Vol.V)]
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. 1176(E), dated the 20th September, 2017.
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.