Company Law

OverviewThe process of issuing additional equity shares is a fundamental way for companies to infuse new capital. While the Companies Act, 2013 ("the Act") allows for issuing shares through a rights o...

1. Overview of Recent ChangesCorporate restructuring in India has traditionally been dependent on approvals from the National Company Law Tribunal (NCLT), as per Sections 230 to 232 of the Companies A...

Overview of Legal Due Diligence in M&ALegal due diligence serves as a cornerstone in mergers and acquisitions, enabling the acquiring entity to thoroughly evaluate the legal standing of the target bus...

1.1 Objective of Section 90Section 90 of the Companies Act, 2013 aims to foster greater transparency in the ownership and control of corporate entities. The core intention is to unmask the actual or “...

Introduction: Role and Significance of Government Company AuditsGovernment companies, pivotal to India’s economic landscape, operate extensively in sectors such as power, infrastructure, financial ser...

Overview of Corporate Social Responsibility (CSR) in the Indian ContextCorporate Social Responsibility (CSR) refers to the obligation of companies to contribute positively to society and the environme...

Introduction to Corporate Governance and Legal SafeguardsCorporate governance refers to the framework of rules, practices, and processes by which companies are directed and controlled, aiming to maint...

OverviewSEBI has brought forth a transformative amendment to the delisting regulations through the SEBI (Delisting of Equity Shares) (Amendment) Regulations, 2025, as per Notification No. SEBI/LAD-NRO...

1. Introduction to Resolutions as per Companies Act, 2013A resolution, as defined under the Companies Act, 2013, represents a formal expression of a company’s intent or decision. Such resolutions, ado...

Introduction to Financial Statements in IndiaFinancial statements serve as the core instruments for financial disclosure in a corporate environment. They encapsulate a company’s financial standing and...

Introduction to Private Placement(i) Defining Private Placement(a) Section 42 of the Companies Act, 2013, governs the process through which a company may offer its securities to a select group of indi...

Overview: Balancing Governance and Business NeedsThe Companies Act, 2013, through Section 185, establishes a regulatory framework for companies when providing loans, guarantees, or securities to their...

Introduction and Applicability1.1 CARO 2020 – Background and PurposeThe Companies (Auditor’s Report) Order, 2020 (CARO 2020), enacted under Section 143(11) of the Companies Act, 2013, details expanded...

1. Structure and Scope of Schedule III(i) Overview of Schedule III DivisionsSchedule III under the Companies Act, 2013 serves as the statutory blueprint for the format and disclosure requirements of f...

Overview of the Adjudication Case(i) Background and Initiation of Proceedings (a) The Registrar of Companies (ROC), Ahmedabad, imposed a penalty on M/s. Milcent Appliances Private Limited and its dire...

1. Background and ContextCorporate Social Responsibility (CSR) in India has deep-rooted origins, echoing the nation’s longstanding traditions of charity and community service, such as “seva” and “daan...

Introduction to ESOP ValuationValuation has become a dynamic area for Chartered Accountants in India, propelled by the proliferation of innovative financial instruments and the push for fair value rep...

1. IntroductionThe rapid proliferation of Artificial Intelligence (AI) is fundamentally transforming the domain of Environmental, Social, and Governance (ESG) practices. AI, together with other advanc...

Introduction: Unveiling Forensic Auditing in Corporate IndiaForensic auditing has emerged as a critical tool for uncovering and investigating financial misconduct such as fraud, embezzlement, and othe...

Introduction to ROC Annual ComplianceRegistrar of Companies (ROC) Annual Compliance refers to the mandatory yearly submission of specific documents and returns by private limited companies to the Regi...