Beyond ESOPs: How the Corporate Laws (Amendment) Bill 2026 reshapes India’s equity compensation landscape
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Legislative action — a bill, act, or amendment that creates or modifies the legal framework. Carries binding force and shapes the rules under which citizens, institutions, and markets operate.
Summary
The Corporate Laws (Amendment) Bill, 2026 (“Bill”) was introduced in the Lok Sabha on March 23, 2026, proposing extensive amendments to the Companies Act, 2013 (“Act”) and the Limited Liability Partnership Act, 2008. The Bill draws primarily from the recommendations of the Company Law Committee Report of 2022 (“CLC Report”), as well as the recommendations of the High-Level Committee on Non-Financial Regulatory Reforms (2025). Having been referred to the Joint Parliamentary Committee (“JPC”) rath