Corporate Law Articles
Buying Home Loan Insurance with Home Loan is not compulsory
Buying home loan insurance along with a home loan is not mandatory in India. Learn RBI and IRDAI guidelines, understand the difference between home loan insurance and home insurance, and discover why a term insurance plan may be a more flexible and cost-effective option to protect your family and loan liabilities.
ESOP Compliance Checklist for Private Limited Companies: Companies Act, Tax & Ind AS 102
13 June 2026
166 Views
A comprehensive practitioner's guide to ESOPs in Private Limited Companies covering Rule 12 compliance, option pool structuring, cap table impact, Ind AS 102 accounting, employee taxation, Section 192(1C) deferment, and key legal distinctions between ESOPs and sweat equity.
The Cost of a Few Paise: Why Rounding Off in Preferential Allotments is a Compliance Trap
Can a 59-paise pricing error lead to corporate penalties? A recent ROC order says yes. Explore the case, statutory provisions, penalties and key governance takeaways.
Appointment of Secretarial Auditor in a BSE Listed Company: Legal Framework and Practical Process
Learn the complete process for appointing a Secretarial Auditor in a BSE-listed company under Section 204 of the Companies Act, 2013 and Regulation 24A of SEBI LODR. Understand applicability, eligibility criteria, Board and shareholder approvals, tenure limits, BSE disclosures, compliance requirements, and practical steps for FY 2025-26 and beyond.
IBC 2016 vs Traditional Recovery Laws: How India Shifted from Recovery to Resolution
Explore how the Insolvency and Bankruptcy Code (IBC) 2016 transformed India's debt recovery framework from asset-based recovery to business resolution, improving NPA management, creditor recoveries, and insolvency outcomes.
Digital Personal Data Protection Rules 2025: An Analysis
Explore the key provisions of the Digital Personal Data Protection (DPDP) Rules, 2025, including consent, data security, breach reporting, children's data, and compliance obligations under India's DPDP Act, 2023.
IBC Valuation Just Got Stricter: What CAs Must Know About the April 2026 IVS Mandate
IBBI's IVS mandate from April 1, 2026 changes insolvency valuations under IBC. Learn key compliance requirements, MSME liquidation updates and implications for CAs.
EPFO Dues Extinguished After Approval of Resolution Plan? CGIT Delhi's Landmark Ruling in Revent Precision Engineering Case
CGIT Delhi rules that EPFO cannot recover pre-CIRP PF dues, damages, or interest from a successful resolution applicant if claims were not filed during CIRP. The judgment reinforces the IBC's clean slate principle and finality of approved resolution plans.
The Transition from SME to Mainboard: A Comprehensive Guide to Listing Migration
The journey from being a Small and Medium Enterprise (SME) to becoming a main board listed company is a significant milestone in the lifecycle of any business. ...
ESOP Compliance for Indian Startups: Complete Guide to ROC, Tax, Ind AS 102 & FEMA
Learn the complete ESOP compliance process for Indian startups, including scheme drafting, MGT-14, SH-6, PAS-3 filings, FMV valuation, Ind AS 102 accounting, TDS on exercise, DPIIT startup benefits, and FEMA requirements. A practical guide for founders, CAs, CS professionals and startup advisors.
Popular Articles
- Post Office Savings Account Interest Rate 2026: Is It Better Than a Bank Savings Account?
- PF Withdrawal Online 2026: With New EPFO 3.0 Rules
- FD Interest Rates for 444-Day Special Scheme 2026: Check Which PSU Bank Offers Highest Return?
- PAN Card 2.0 Apply Online in 2026: Latest Updates with QR Code and Application Process
- Long-Term Capital Gain Tax: Exemptions Available in AY 2026-27
- Income Tax on Retirement Benefits For AY 2026-27: One Guide Covering Everything
- TDS Return Due Date For FY 2026-27: Updated As Per IT Act 2025
- Post Office RD Interest Rate 2026: Latest Update with Tax Benefit
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
