2026 IBC Amendments

The *2026 amendments* to the Insolvency and Bankruptcy Code have introduced notable changes to the moratorium under Section 14. These amendments are part of the MCA Compliance Relief 2026, which includes the *DPT-3 extension* and the *CCFS deadline*. Key points to consider include:
- The extension of DPT-3 is aimed at easing the compliance burden for companies.
- The deadline for CCFS is crucial for ensuring timely ROC filing.
- Individual income tax return filing due dates for the financial year 2025-2026 are also outlined, providing clarity on submission deadlines.
For more detailed information, it's essential to review the amendments and understand how they apply to specific situations, considering the *ROC filing calendar* for 2026 and the implications for *individual income tax returns*.