Corporate Law Articles

CCFS Scheme and UDIN Challenge for Pending Financial Statements: Practical Guidance for Professionals

CS Divesh Goyal 16 March 2026 at 09:16

Facing UDIN issues for old financial statements under the CCFS Scheme? Know the practical solution: current-date signing, UDIN generation, AGM compliance, AOC-4/MGT-7 filing and Section 96/99 implications.

Change in Financial Year of a Company: Legal Framework & Procedural Guide

CS Divesh Goyal 14 March 2026 at 13:16

Learn how to change a company's financial year under the Companies Act, 2013. Step-by-step procedure, RD approval, required forms, timelines and key compliance rules.

Rs 3000+ Crores lost to "Digital Arrest" Scams and the Numbers are still Rising

CA Amrita Chattopadhyay 14 March 2026 at 13:16

Are we unknowingly helping fraudsters by sharing personal data too easily? Learn how the DPDP Act, 2023 empowers Data Principals to protect data, prevent cyber fraud, and stay safe from digital arrest scams.

When Your Identity Becomes A Commodity: Why The DPDP Act Matters More Than Ever

CA Amrita Chattopadhyay 13 March 2026 at 09:58

A fake GST registration racket exposed by The Times of India reveals how misuse of personal data led to Rs 734.95 crore in fake invoices. The case highlights the urgent need for stronger data protection and the significance of India's Digital Personal Data Protection (DPDP) Act.

Process of Removal of Auditor

CS Divesh Goyal 13 March 2026 at 09:08

Learn the procedure for removal of a statutory auditor under Section 140(1) of the Companies Act, 2013, including special resolution, Regional Director approval, filing of ADT-2, MGT-14, and INC-28, timelines and key compliance requirements.

Process To Active The Dormant Company

CS Divesh Goyal 12 March 2026 at 10:26

Conversion of a Dormant Company into an Active Company under Section 455 of the Companies Act, 2013. Learn the rules, forms (MSC-3, MSC-4, MSC-5), step-by-step process and compliance requirements to reactivate a dormant company.

MCA Scheme to Waive Additional Fees 2026

efiletax 25 February 2026 at 10:05

The Ministry of Corporate Affairs introduces Companies Compliance Facilitation Scheme 2026 (CCFS-2026), offering a one-time amnesty with up to 90% relief on additional ROC filing fees, reduced strike-off and dormant fees, and immunity from prosecution. Valid from 15 April to 15 July 2026.

Rights Issue: A Guide for Companies and Investors

Akansha Rathi 18 February 2026 at 10:05

A rights issue allows companies to raise capital by offering discounted shares to existing shareholders in proportion to their holdings. Learn about the rights issue process, key features, compliance steps, subscription period, allotment, and fund utilization in detail.

Appointment of Statutory Auditors under the Companies Act

Akansha Rathi 17 February 2026 at 15:14

Understand auditor appointment, rotation, eligibility, resignation, removal, remuneration, and prohibited services under Sections 139 to 144 of the Companies Act, including rules for Government and non-Government companies.

Small Company Amended in 2025: Meaning, Limits, Advantages & Key Exemptions

CS Divesh Goyal 28 January 2026 at 07:01

Small Company definition amended w.e.f. 01.12.2025: capital limit raised to Rs 10 Cr and turnover to Rs 100 Cr. Check benefits, exemptions & compliance impact.