The Ministry of Corporate Affairs (MCA), Government of India, has issued a notification dated July 3, 2025, introducing the Companies (Listing of Equity Shares in Permissible Jurisdictions) Amendment Rules, 2025. This amendment replaces the existing Form LEAP-1 in the 2024 Rules with a new format for filing a prospectus with the Registrar for listing equity shares in approved foreign jurisdictions.
Key highlights include:
- Revised structure and mandatory fields in Form LEAP-1.
- New declaration and verification protocols for companies and practicing professionals.
- Digital signature and compliance certification requirements.
- Emphasis on pending inspections, investigations, or inquiries under the Companies Act, 2013.
These rules are effective from the date of their publication in the Official Gazette.
