Corporate Law Articles

Appointment of Statutory Auditors under the Companies Act

Posted by Akansha Rathi and Associates 17 February 2026 283 Views

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

Posted by CS Divesh Goyal 28 January 2026 573 Views

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.

The AIF Boom: How India's Wealthy Are Powering the Next Wave of Alternative Investments

Posted by Affluence Advisory 24 January 2026 242 Views

India's wealthy investors are rapidly shifting to AIFs as commitments cross Rs 9 trillion. Explore what's driving the surge and what lies ahead.

MGT-7A Applicability Explained in Light of Revised Small Company Criteria

Posted by CS Divesh Goyal 22 January 2026 343 Views

Clarifies whether companies should file MGT-7 or MGT-7A for FY 2024-25 after the revised Small Company thresholds effective 1 December 2025, in the absence of MCA clarification.

Rs 10,000 Penalty for a Tick-Box Error? Legal Risks for PCS in e-Form Filing

Posted by CS Divesh Goyal 21 January 2026 632 Views

A minor YES/NO error in MCA e-Form AOC-4 led to Rs 10,000 penalty on company, director & PCS. Learn how certification errors trigger personal liability.

Engagement of Limited Liability Partnerships in NBFC Activities: Current Legal Landscape in India

Posted by Affluence Advisory 16 January 2026 113 Views

Can LLPs operate as NBFCs in India? This article examines the regulatory mismatch between the LLP Act and RBI framework, explains why LLPs are excluded from NBFC registration, RBI’s position, and the way forward for entrepreneurs entering the financial services sector.

Section 186(11) of Companies Act, 2013

Posted by Affluence Advisory 15 January 2026 181 Views

MCA's Companies (Meetings of Board and its Powers) Amendment Rules, 2025 clarify Section 186(11) of the Companies Act, 2013, granting NBFCs and IFSCA finance companies exemption from Board and shareholder approvals for loans, guarantees, securities and investments made in the ordinary course of business.

ROC Penalizes for Clerical Error in Annual Return Filing: Key Compliance Lesson Under Companies Act, 2013

Posted by CS Mayur Mazumdar 15 January 2026 849 Views

ROC Delhi imposed penalties on Panacea Life Sciences Ltd and its directors for failing to disclose a director’s change in designation in MGT-7. The adjudication highlights strict MCA enforcement, applicability of Sections 92, 450 and 446B, and the risks of even clerical compliance lapses under the Companies Act, 2013.

MCA Introduces "Small Company" Status in Master Data: Key Compliance Implications Explained

Posted by CS Divesh Goyal 12 January 2026 439 Views

MCA introduces "Small Company" status in master data, bringing structural reforms with significant compliance, reporting, and regulatory implications.

DIN KYC: Once in 3 Years Instead of Every Year

Posted by Prakasha and Co 03 January 2026 650 Views

MCA grants major relief to directors by amending DIN KYC norms - DIR-3 KYC is now required once every 3 years instead of annually. New rules effective from 31 March 2026. Learn due dates, exceptions, and key compliance highlights.