JHS “Regulatory Radar” December 2025 covers 45+ critical regulatory updates across 12 sectors including RBI’s 25 bps repo rate cut to 6.50%, SEBI’s mandatory independent valuation for infrequently traded shares, MCA’s expansion of “Small Company” definition (₹10 Cr paid-up capital / ₹100 Cr turnover), and GST 2.0 implementation exempting life and health insurance premiums. The newsletter highlights NFRA’s strict 7-day audit file submission mandate, CBDT’s NUDGE campaign for ITR mismatches (deadline Dec 31, 2025), and new labour code FAQs clarifying the 50% wage rule effective from November 2025.