ADT-4: recognise the move to electronic reporting.

What changed

The amendment sheet explains that rule 13(2)(d) now provides for electronic filing in ADT-4, replacing the earlier postal-reporting wording. Clauses (e) and (f) are omitted. Its reference is G.S.R. 359(E), dated 30 May 2025.

How to revise it

1. Locate Chapter 10 in your applicable material and mark the amendment reference beside the reporting procedure.
2. Separate the reporting format from the facts that trigger the reporting process.
3. Practise explaining the format change in your own words, then check the exact rule in the official document.
4. Use the full applicable provision for a case answer; this short note does not reproduce the entire reporting procedure.

Avoid this shortcut

An omitted clause is not a reason to assume that every related responsibility has ended. Read the amended rule as a whole and distinguish the change being tested from the surrounding procedure.

Official sources and exact references

Third-party study materials remain on their publishers’ websites. CharterPrep links to the originals and does not re-host them.

1. ICAI January 2027 Corporate and Other Laws amendmentsSource: ICAI · external original. PDF page 7; Chapter 10; G.S.R. 359(E)

Verify subsequent corrections and the applicable edition with the institute. An official link supports the cited point; it does not mean the institute approves this summary.