Company Law

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...

1. Overview: Regulation 3 of SEBI PIT Regulations and Its Market SafeguardsRegulation 3 of the SEBI (Prohibition of Insider Trading) Regulations, 2015, serves as the bedrock of India's framework again...

1. Introduction: SEBI’s Latest Initiative for Legacy Physical Share TransfersOn July 2, 2025, the Securities and Exchange Board of India (SEBI) issued a circular granting shareholders a unique six-mon...

Introduction: Definition and Regulatory Frameworki) Understanding the Concept of ‘Loan’ under the Companies Act, 2013The Companies Act, 2013, along with its corresponding rules, does not provide a spe...

Overview of Rights Issue under Section 62(1)(a)i. Fundamental Structure of Rights IssueIn accordance with Section 62(1)(a) of the Companies Act, 2013, companies are empowered to offer new shares to ex...

As the new financial year unfolds, Indian companies must pay close attention to the revised ROC annual filing requirements under the Companies Act, 2013. The Ministry of Corporate Affairs (MCA) has ro...

IntroductionManaging a business entity or LLP (Limited Liability Partnership) in India demands rigorous compliance with numerous statutory and legal obligations detailed under the Companies Act, 2013....

Historical Foundation and Evolution of AGMs in Indian Corporate Lawi) Origins of Annual General Meetings in Indian LawThe concept of the Annual General Meeting (AGM) has been a cornerstone of Indian c...

Overview and Regulatory ContextIn a recent development, the Registrar of Companies (ROC), Pune, imposed a penalty on M/s. Zensar Technologies Limited and its Key Managerial Personnel (KMPs) for failin...

IntroductionThe definition and scope of the term “undertaking” under Indian company law and tax statutes, especially where investment portfolios are involved, has created substantial interpretative ch...

1. Case IntroductionThe Registrar of Companies, Coimbatore, during an inspection of M/s. Kovai Medical Center and Hospital Limited’s statutory records, observed non-compliance with mandatory requireme...

1. IntroductionAs India’s economy accelerates and startups quickly become industry leaders, the regulatory framework must evolve to keep pace with innovation and complexity. Companies planning Initial...

This article provides a detailed analysis of significant judicial pronouncements that have directly impacted the framing, substance, and interpretation of the Companies Act, 2013, along with its allie...

Overview of AGM Extension Provisionsi) Statutory Framework and ApplicabilityAs per Section 96 of the Companies Act, 2013, every company is obligated to conduct an Annual General Meeting (AGM) within s...