Articles by Akansha Rathi and Associates

Registration of CSR Agencies

Posted by Akansha Rathi and Associates 03 July 2026 41 Views

Learn about CSR-1 registration under the Companies Act, 2013, including eligibility, required documents, registration process, CSR Registration Number, compliance requirements, and consequences for companies and implementing agencies.

Term Sheet for Startup Investment: Key Clauses Every Founder Must Understand

Posted by Akansha Rathi and Associates 18 June 2026 131 Views

Understand startup term sheets with this comprehensive guide for founders. Learn key clauses on valuation, investor rights, dilution, governance, founder lock-ins, exit rights, confidentiality, and investment terms before raising funding.

RBI Eases NBFC Rules: Certain Companies Exempted From Registration From July 1, 2026

Posted by Akansha Rathi and Associates 15 May 2026 606 Views

The Reserve Bank of India has eased NBFC regulations by exempting certain low-risk entities from registration requirements effective 1 July 2026. Here's who qualifies as an Unregistered Type 1 NBFC and what the new RBI framework means.

Rights Issue: A Guide for Companies and Investors

Posted by Akansha Rathi and Associates 18 February 2026 201 Views

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

Posted by Akansha Rathi and Associates 17 February 2026 320 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.

Buyback of Shares - Process and Taxation

Posted by Akansha Rathi and Associates 27 August 2024 1578 Views

The buyback of shares is a corporate financial strategy where a company repurchases its own shares from existing shareholders. This process reduces the number of outstanding shares, thereby increasing the ownership stake of remaining shareholders.

Listing Of Companies On Stock Exchanges

Posted by Akansha Rathi and Associates 15 July 2024 392 Views

There are 2 national level Stock exchanges in India- Bombay Stock Exchange and National Stock Exchange, each have different segments or boards to cater to companies of various sizes and stages of growth, which are as follows:

SS 4 - Report of the Board of Directors

Posted by Akansha Rathi and Associates 09 February 2023 2145 Views

To promote the standardised practices in preparation of Board's Report, the ICSI has issued SS-4 effective from 1st October 2018 for Voluntary adoption by the Companies.

Analysis on: Business responsibility and sustainability reporting (BRSR)

Posted by Akansha Rathi and Associates 26 November 2022 5384 Views

BRSR format was specified by SEBI vide circular no SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10th May 2021 which contains nine principles that cover a company's ESG (Environment, Social and Governance) performance.