The MCA's Demand For Gender Identity Information vs Consent

The Ministry of Corporate Affairs, Government of India, recently issued a notification to bring about amendments to the Companies (Accounts) Second Amendment Rules, 2025 ("Amendments") which have come into force from 14 July 2025.

While the Amendments change prescribed forms under the Companies Act, 2013, a particularly notable provision within them calls for information on the number of transgender persons employed by a company as of the date of closure of a financial year (31 March of each year).

For some time, every establishment has been required to maintain an equal opportunity policy in respect of transgender persons under the Transgender Persons (Protection of Rights) Act, 2019 ("TP Act"). Some of the requirements under the TP Act are non-discrimination in employment; an appointed officer to handle complaints; access to unisex washrooms and confidentiality of gender identity. This would also mean maintaining records of persons of transgender status who