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The Dynamics Between Shareholders’ Agreements and Articles of Association in Indian Company Law
Introduction to Governing Documents: Articles of Association and Shareholders’ Agreementsi) Understanding Articles of Association (AoA)The Articles of Association (AoA) serve as the foundational gover...
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SEBI’s CSCRF Requirements: Simplified Cybersecurity Compliance for Small and Mid-Sized Regulated Entities
Introduction: Evolving Cybersecurity Mandates for Smaller REsIndia’s capital market regulator, SEBI, has established the Cybersecurity and Cyber Resilience Framework (CSCRF) to address the unique chal...
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Major Updates to MCA Annual Filing Forms MGT-7A & AOC-4
IntroductionThe Ministry of Corporate Affairs (MCA) has rolled out significant amendments to the annual filing forms MGT-7A and AOC-4, effective from July 14, 2025. The overhaul is aimed at strengthen...
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Virtual CFO Services: Engagement Letter Template
Date: [DD/MM/YYYY]To,[Client Name][Client Address]Subject: Appointment for Virtual CFO (vCFO) ServicesDear [Client Name],We are delighted to acknowledge our appointment as the Virtual Chief Financial...
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Reinvigorating Equity: Share Buy-Back by Private Companies under the Companies Act, 2013
OverviewShare buy-back by private companies, as governed by the Companies Act, 2013, has emerged as a prominent financial strategy. This process entails a company repurchasing its own shares from its...
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Corporate Social Responsibility (CSR): Computation and Compliance under Section 135 of the Companies Act, 2013
Introduction: CSR Mandate and Applicabilityi) When Does CSR Become Applicable?Corporate Social Responsibility (CSR) in India is mandated through Section 135 of the Companies Act, 2013, compelling cert...
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Comprehensive Process for Registering a Private Limited Company in India
The incorporation of a private limited company in India is governed by the Companies Act, 2013, with the Ministry of Corporate Affairs (MCA) serving as the regulatory authority. The introduction of th...
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Procedure for Removal of Company Name from the Register under Companies Act, 2013
Introduction to Striking Off ProvisionsSection 248 of the Companies Act, 2013, along with the Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016, lays down the legal f...
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Comprehensive Guide to Dividend Declaration under the Companies Act, 2013
Introduction to Dividend Distributioni) Understanding Dividend in the Context of CompaniesIn the corporate world, the primary objective of most entities is to generate profits and share those profits...
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Strengthening Corporate Governance: The Impact of Legal Action on Independent Director Classification in MCA Records
Introduction: The Crucial Role of Independent DirectorsIndependent Directors play a pivotal role in upholding the principles of transparency, accountability, and fairness in corporate management. Thei...
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Secretarial Auditor’s Responsibilities in Uncovering and Reporting Fraud
Overview of the Secretarial Auditor’s Duties in Fraud Detection(i) Legal Framework and Core ObligationsUnder Section 143(12) of the Companies Act, 2013, together with Rule 13 of the Companies (Audit a...
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Form DPT-3: Applicability, Filing Timeline, Penalties, and Step-by-Step Procedure under the Companies Act, 2013
Overview of Form DPT-3Form DPT-3 is a statutory return mandated by the Ministry of Corporate Affairs (MCA) for companies to report details regarding deposits and certain categories of outstanding rece...
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Major Overhaul of AOC-4 Filing on the MCA V3 Portal: Key Updates and Compliance Essentials
Introduction to the Revised AOC-4 Filing ProcedureThe Ministry of Corporate Affairs (MCA) has introduced substantial modifications to the process of filing financial statements for companies following...
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Delhi High Court Upholds Appeal Rights of Struck Off Companies in Tax Matters
Introduction and Background(i) Case OverviewThe Delhi High Court, in the matter of Dwarka Portfolio Pvt. Ltd. vs. Assistant Commissioner of Income Tax, addressed a significant issue concerning the mai...
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Re-examining Unregistered Sale Agreements: Legal Title and Ownership After the Mahnoor Fatima Imran Supreme Court Decision
1. OverviewThis article discusses the Supreme Court’s judgement in Mahnoor Fatima Imran v. Visweswara Infrastructure Pvt. Ltd. (decided on May 7, 2025 by Justices Sudhanshu Dhulia and K. Vinod Chandra...
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The Importance of Company Names and Regulatory Oversight under the Companies Act, 2013
Understanding the Role of a Company’s Namei) Identity and Branding SignificanceThe name of a company serves as its foremost identifier, functioning as a key element in shaping its brand image and mark...
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Unified Governance Mandate: Applicability of SEBI Regulation 23 to SME Listed Companies
Regulatory Context and SEBI’s Rationalei) Evolution of Regulatory OversightThe Securities and Exchange Board of India (SEBI), in its consultation paper dated November 2024, noted significant growth in...
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ADT-1 Filing Now Obligatory for Appointment of First Auditor: Major MCA Amendment Effective from July 14, 2025
Introduction: New Compliance Mandate by MCAThe Ministry of Corporate Affairs (MCA) has introduced a key compliance update through its recent notification G.S.R. 359(E) dated 30th May 2025. This amendm...
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RPT Disclosures – Industry Standards and the Linde India Ltd Precedent
1. Background and Evolution of RPT Disclosure StandardsThe Industry Standards Forum (ISF), in collaboration with the Securities and Exchange Board of India (SEBI), announced on June 26, 2025, a compre...
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Global Corporate Law Developments: Key Updates on Securities Laws – July 2025
Recent Developments in Securities Regulation(i) ASIC Initiates Consultation on Revisions to Industry Codes of Conduct GuidanceOn July 24, 2025, the Australian Securities and Investments Commission (AS...