Published on 1 December 2025, the Ministry of Corporate Affairs (MCA), Government of India, issued a notification G.S.R. 880(E) introducing a major amendment to the definition of a Small Company under the Companies Act, 2013. The notification amends the Companies (Specification of Definition Details) Rules, 2014, bringing substantial changes to the compliance framework for corporate […]

BRICS Pay: A New Era in Cross-Border Payments Introduction In an era of rapid shifts in global finance, the BRICS group (comprising Brazil, Russia, India, China, South Africa, and expanding membership) has launched a major initiative — BRICS Pay — aimed at re-shaping how cross-border payments are done. The core objective: enable transactions among member

How to Rectify or Nullify Form AOC-4 Filed with ROC (With Legal Basis, Drafts, and Procedure – Companies Act, 2013) Introduction Form AOC-4 is a mandatory annual filing under Section 137 of the Companies Act, 2013. Every company registered in India must file its audited financial statements and Board’s Report in Form AOC-4 with the

Introduction Ministry of Corporate Affairs issued a new notification on 3rd November 2025 known as G.S.R. 811(E). This amendment changes the Companies (Meetings of Board and its Powers) Rules, 2014. It mainly modifies Rule 11(2) related to Section 186 of the Companies Act, 2013. The amendment clarifies the meaning of the term “business of financing

CSR-1 Registration Certificate – Complete Guide for NGOs, Trusts & Societies (2025) Introduction: What is CSR-1 Certificate? The CSR-1 Certificate is an official registration document issued by the Ministry of Corporate Affairs (MCA), Government of India.It serves as a mandatory approval for all NGOs, Trusts, and Societies that want to receive Corporate Social Responsibility (CSR)