India Business Bulletin (October 2025)

General Updates

Draft amendments to Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (“Draft Amendment 2025”) notified

The Ministry of Electronics and Information Technology has released the Draft Amendment 2025 for public comments and suggestions. The Amendment 2025 relates to Synthetically / AI generated data; applicability on Social Media Intermediaries (SMIs) and Significant Social Media Intermediaries (SSMIs); provision to allow users to self -declare about AI-Generated content; and proactive detection and labelling of AI-generated content by SMIs and SSMIs.

Order issued regarding usage of term Oral Rehydration Solution (“ORS”)

As per recent order, the Food Safety and Standards Authority of India (FSSAI) has directed all Food Business Operators to remove the term “ORS” from food products, as standalone or combination with any prefix/suffix or part of trademark unless they are in compliance with World Health Organization (“WHO”) standards. Further, the prior permissions granted in July 2022 and February 2024 stands withdrawn. 

Legal Metrology (Packaged Commodities) Amendment Rules, 2025 (“Amendment Rules”) notified

The Ministry of Consumer Affairs, Food and Public Distribution has notified the Amendment Rules for making the Legal Metrology (Packaged Commodities) Rules, 2011 (“Metrology Rules”) aligned with Medical Devices Rules, 2017 (“Device Rules”).

As per the Amendment Rules, declaration (such as height and width of numerals and letters) on the package containing medical devices should be as per Devices Rules and not Metrology Rules and requirement of making declarations on the Principal Display Panel as per Metrology Rules is not mandatory for medical devices, instead the applicable rules under Device Rules should be followed.

Draft guidance on medical device software (“Draft Guidance”) released

The Central Drugs Standard Control Organization has released the Draft Guidance for public comments and suggestions. Salient highlights include 2 (two) categories of medical software i.e. Software in a Medical Device (SiMD) and Software as a Medical Device (SaMD); classification of medical devices into 4 (four) risk classes; detailed flow chart for regulatory pathways; and applicable standards. 

Telecommunications (Telecom Cyber Security) Amendment Rules, 2025 (“Amendment Rules”) notified

The Ministry of Communications has notified the Amendment Rules. Some of the significant amendment include insertion of definition for new terms – licensee; Mobile Number Validation (“MNV”) Platform; Telecommunication Identifier User Entity (“TIUE”); roles and responsibilities of MNV and TIUE; power to (i) act immediately without prior notice in public interest; (ii) suspension of user account; verification of International Mobile Equipment Identity (IMEI) number against a government database; amongst others. 

Deadline to file income tax return for audit accounts extended

The Central Board of Direct Taxes has extended the deadline to file income tax return up to 10 December 2025 for the assesses who are required to get their accounts audited.

Defence Procurement Manual 2025 (“Manual 2025”) unveiled

In a significant step towards streamlining defence procurement, promoting indigenous manufacturing, aligning with the vision of Aatmanirbhar Bharat in defence manufacturing - the Ministry of Defence has released Manual 2025 and the same has already come into force from 1 November 2025.

Key highlights include relaxed liquidated damages provisions; assured orders of up to five years for indigenised items; removal of the requirement to obtain a ‘No Objection Certificate' from the erstwhile Ordnance Factory Board; 3 (three) new chapters focusing on Promoting Self-Reliance through Innovation and Indigenisation, ICT Procurement and Consultancy and Non-Consultancy Services.

Corporate Law Updates

Amendment in the Form for filing an application to the authority for claiming unpaid amounts and shares out of Investor Edu cation and Protection Fund (“IEPF”)

The Ministry of Corporate Affairs (“MCA”) has issued a notification amending Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 to substitute Form No. IEPF-5. This form is filed by investors for claiming unpaid amounts and shares out of IEPF.

Relaxation of additional fees and extension of time for filing Financial Statements and Annual Returns under the Companies Act, 2013 

According to a circular issued by the MCA, all companies are now allowed to complete their annual filings pertaining to financial year 2024-25 till 31 December 2025, without payment of additional fees. 

Relaxation of additional fees in filing of e-form CRA-4 (Cost Audit Report in XBRL format) 

The MCA by its circular has extended the date of filing of e-form CRA-4 without payment of additional fees up to 31 December 2025.

MCA notifications regarding establishment of Regional Director/ Registrar of Companies offices and locations along with mention -ed territorial jurisdictions

According to the notifications, the MCA establishes more offices of Regional Directors/Registrars of Companies having territorial jurisdiction as specified in the respective notifications for the purpose of registration of companies/limited liability partnerships and discharge ing the functions conferred upon them. The notifications shall come into force with effect from 1 January 2026.

Amendment to the Foreign Exchange Management (Borrowing and Lending) Regulations, 2018

A notification has been issued by the Reserve Bank of India (“RBI”) for amending Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 which allows Authorized Dealer Banks in India to lend in Indian Rupees to a person resident in Bhutan, Nepal and Sri Lanka, including banks in these jurisdictions, for cross border trade transactions.

Labour Law Updates

Menstrual Leave approved in Karnataka

The Government Karnataka has approved their “Menstrual Leave Policy, 2025” under which every woman is entitled to 1 (one) paid leave per month during menstruation. This Policy is applicable to both government and private sector employees.

Amendment in partial withdrawal provisions of Provident Fund (“PF”)

The Employees Provident Fund Organisation has amended the provisions related to withdrawal of PF. Key highlights include introduction of 3 (three) categories (i.e. essential needs (illness, education, marriage), housing and special circumstances) for PF withdrawal; minimum balance of 25% of the contribution to be maintained by members; provision for withdrawal of 75% PF balance immediately and rest 25% after 12 months in case of unemployment; allowance of Education withdrawals up to 10 (ten) times and marriage up to 5 (five) times; and changes in the time period to avail premature final settlement of PF from 2 (two) to 12 (twelve) months and final pension withdrawal from 2 (two) to 36 (thirty six) months.

Kerala Right to Disconnect Bill, 2025 (“Bill 2025”) introduced

The Government of Kerala has introduced Bill 2025 which provides employees working in private sector right to abstain from attending any calls, emails, text or meetings, beyond their working hours. Employees can do this without fear of any disciplinary or punitive action from employers. The Bill further mandates establishment of Private Sector Workplace Grievance Redressal Committee. 

Termination of employment after paying compensation on closure of unit is valid

It has been ruled by Andhra Pradesh High Court that termination of employment after paying compensation under relevant provisions of the Industrial Disputes Act, 1947 (“IDA”) on closure of unit is valid. Further, the Court opined that it is not necessary that the entire establishment of the employer be closed; rather, the closure of a unit or part of the establishment that has no functional integrity with other units amounts to closure.

Intellectual Property Updates

No monopoly over dictionary word “WOW”

The Delhi High Court (“DHC”) has refused to grant the relief sought by the Plaintiff owner of “WOW! MOMO”, “WOW! CHINA” and formatives against the Defendants who were using the mark “WOW BURGER” and formatives for providing burgers. As per Court's observation (i) neither the Plaintiff has any trademark registrations for “WOW”/ “WOW BURGER” nor is being used by them on its menu; (ii) the term WOW is a laudatory exclamation in the food/hospitality business and universally used to convey delight over ‘quality' of the food. Thus, the Plaintiff cannot convert that everyday explanation into its private preservation; and (iii) the colour, stylization and theme of the two rival marks are completely different and therefore the court did not find the rival marks to be similar.

“WIPRO” declared well known mark

The DHC has declared the mark “WIPRO” as well-known mark.

Inventive Step test for Process Patents clarified

The Division bench of DHC while overturning the decision of Indian Patent Office has stressed that Patent Examiners must go beyond mechanical comparisons and conclusory statements when applying the inventive step test. Where a process is novel and claims advantages or results in additional valuable products, Examiners/ Officers are required to provide detailed analysis on why a skilled person would or would not combine prior art to arrive at the new process. These ruling stresses that proper reasoning and clear application of patentability standards are fundamental for upholding the rights of inventors and stimulating innovation in India.

Case Laws

Registration of Contract for sale of an immovable property is mandatory in Uttar Pradesh

The Delhi High Court while deciding objections filed against an Arbitral Award has ruled that it is mandatory to register a Contract for sale/Agreement to Sale of an immovable property as per the Registration Act, 1908 in Uttar Pradesh

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