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1. Introduction to GST 2.0 India is gearing up to roll out GST 2.0 on September 22, 2025, representing a significant overhaul to the current Goods and Services Tax framework. The primary aim of this r...

IntroductionCorporate mergers and amalgamations play a pivotal role in the evolution of business entities. To ensure that the statutory framework remains relevant and efficient, periodic reviews and a...

Overview of Rights Issue ComplianceA rights issue, as per Section 62(1)(a) of the Companies Act, 2013, allows a company to offer additional shares proportionately to its existing resident shareholders...

Introduction to Enhanced Fast-Track Merger RegimeThe Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025, have significantly expanded the avenues for corporate restructuring...

1. OverviewImagine an investor, Arjun, who’s been following a stock for hours. The price hits his target, he quickly enters his trade details, but as he clicks ‘submit,’ his trading app freezes. By th...

OverviewOn January 24, 2023, a U.S.-based short-selling firm released a report that sent shockwaves through Indian financial markets. The report, known as the Hindenburg Report, accused the Adani Grou...

OverviewSection 186 of the Companies Act, 2013 governs the manner in which companies in India can extend loans, provide guarantees, offer security, or make investments. This framework is designed to e...

1. OverviewCorporate restructuring in India has traditionally required approval from the National Company Law Tribunal (NCLT), as per Sections 230–232 of the Companies Act, 2013. However, Section 233...

Overview of Legislative and Regulatory BasisSection 233 of the Companies Act, 2013, together with Rule 25 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, governs the fast-t...

1. IntroductionThe concept of Minimum Promoters’ Contribution (MPC) is central to the public issue process in India, underscoring the promoters’ engagement, financial reliability, and adherence to sta...

Introduction to Non-Convertible Debentures (NCDs)Non-Convertible Debentures (NCDs) have become a central instrument in corporate funding, serving both immediate and longer-term financial requirements...

Overviewi. Purpose of Mergers and AmalgamationsMergers and amalgamations serve as vital instruments for business restructuring, allowing companies to expand, diversify operations, and pursue their str...

OverviewThe Prevalence and Purpose of Review PetitionsThe Indian legal system sees frequent use of review petitions by aggrieved assessees seeking reconsideration of judicial decisions. While the Code...

1. OverviewIndian companies have increasingly leveraged restructuring avenues—mergers, amalgamations, and demergers—to achieve inorganic growth. To streamline these transactions, Section 233 of the Co...

1. IntroductionDirectors of a company, as defined under the Companies Act, 2013, occupy a position of trust and are bound by several obligations, notably outlined in section 166. Specifically, section...

i. Introduction to Secretarial AuditSecretarial Audit, as required under Section 204 of the Companies Act, 2013, is frequently misunderstood as a mere examination of secretarial records and adherence...

1.1 Introduction: Significance and Oversight of Related Party TransactionsRelated Party Transactions (RPTs) are increasingly drawing attention in the corporate landscape due to their potential to crea...

1. Introduction and ContextThis article examines the penalty proceedings initiated by the Registrar of Companies (ROC), Ahmedabad, against M/s Kheria Autocomp Limited and its directors for not maintai...

OverviewCompanies aiming to launch massive Initial Public Offerings (IPOs) in India frequently encounter regulatory challenges. Presently, rules require a significant percentage of shares to be made a...

1. Overview of the Special Window for Physical Share TransfersThe Re-lodgement Process ExplainedRe-lodgement of shares entails the submission of physical share transfer requests that were previously f...