CA Inter Law Amendments for May 2025 Exams

The CA Inter Law syllabus has undergone some key amendments for the May 2025 attempt. These changes, as per ICAI updates, are crucial for students preparing for their upcoming exams. Below is a detailed analysis of the amendments along with their relevance for your preparation by CA Harsh Gupta.

1. Understanding the Applicability of Amendments

Amendments applicable for CA Inter May 2025 exams include all changes notified up to October 31, 2024. Since only four months remain before the exams, students must focus on these updates for their final preparation.

Key Points to Remember:

• The amendments discussed are applicable only if you are appearing in May 2025.
• If you are student of February 2024 batch, August 2024 batch, and November 2024 batch, the same amendments will be relevant.
• The amendments primarily focus on Company Law and Foreign Companies Rules.

Read Also: CA Intermediate Exam May 25: Dates, Form Fees, & Timings

2. Important Amendments in Company Law

Amendment in Incorporation Rules

One of the major amendments is in Rule 8A(1), which impacts the naming conventions for companies.

Key Changes:

• In Clause (p), the word “Nidhi” shall be omitted – This means companies will no longer have restrictions related to using “Nidhi” in their names under this clause.
• Clause (v) shall be omitted – This clause removal simplifies certain incorporation processes.

Impact on Nidhi Companies:

• Earlier, a Nidhi company had to include the term “Nidhi Limited” in its name.
• The new amendment omits Clause B, meaning companies must now explicitly mention “Nidhi Limited” in their names.
• Without this phrase, the company’s name will be considered undesirable and may not be approved.
• This change ensures that companies applying for a Nidhi status must meet the financial criteria before obtaining the Nidhi tag.

Read Also: Single Group Vs Both Groups for CA Intermediate 2025/26 Exams

3. Amendment in Foreign Companies Rules

Changes in Registration Requirements for Foreign Companies

Foreign companies planning to operate in India must file specific documents with the Registrar of Companies (ROC).

Key Changes:

• In Rule 3(3), the word “Registrar” shall be replaced with “Registrar, Central Registration Centre” – This means all foreign company registrations must now be processed at the Central Registration Centre (CRC).
• In Rule 8(1), a new proviso has been inserted stating that all foreign company registration documents referred to in Rule 3(3) must be delivered in Form FC-1 to the Registrar, Central Registration Centre.

Exam Relevance:

• If you get an MCQ question in the exam and CRC is listed as an option, choose it.
• If the exam still mentions ROC New Delhi, consider it an old reference and adjust accordingly.

Read Also: CA Intermediate Course Fees May & Sep 2025

4. How to Prepare for These Amendments?

Since amendments play a crucial role in exam performance, follow these strategies:

✅ Review the ICAI Study Material Updates

Go through the latest ICAI module and cross-check these amendments to ensure you are studying the most relevant content.

✅ Attend Amendment Classes

If you are enrolled in a CA coaching institute, attend dedicated amendment classes for the May 2025 attempt.

✅ Practice Amendment-Based Questions

• Solve ICAI’s RTPs and MTPs to get an idea of how amendments appear in exams.
• Focus on MCQs related to Company Law and Foreign Companies.

✅ Stay Updated Till February 2025

While most amendments applicable for May 2025 are already released, February 2025 may bring minor changes. Stay updated with official ICAI notifications.

Final Thoughts

With these amendments in mind, your preparation for CA Inter Law (May 2025) will be more streamlined. Focus on revision, mock tests, and conceptual clarity to ensure maximum retention. Stay consistent, practice regularly, and you will excel in your CA Inter exams!