Corporate Laws (Amendment) Bill, 2026   Introduction   The Corporate Laws (Amendment) Bill, 2026 is not merely another round of amendments to the Companies Act. It proposes a substantial recalibration of India’s corporate-law framework covering company incorporation, directors, key managerial personnel, statutory audit, secretarial audit, NFRA, corporate social responsibility, buy-backs, employee compensation, mergers, registered valuers, […]

Code on Wages, 2019 Compliance Calendar – Complete Due Dates, Registers, Returns & Employer Checklist Stay fully compliant with the Code on Wages, 2019 using this comprehensive compliance calendar prepared for employers, HR professionals, payroll teams, company secretaries, chartered accountants and compliance officers. This calendar covers statutory compliance requirements, due dates, frequency, applicable sections, rules,

How to Appoint Director under the Companies Act, 2013 – A Complete Guide The Board of Directors plays a vital role in managing and controlling the affairs of a company. Every company incorporated under the Companies Act, 2013 must appoint directors in accordance with the provisions of the Act and the Articles of Association (AOA).

Introduction Corporate Social Responsibility, commonly known as CSR, is no longer merely a voluntary act of charity in India. For companies meeting the prescribed financial thresholds, CSR is a statutory obligation governed principally by Section 135 of the Companies Act, 2013, Schedule VII and the Companies (Corporate Social Responsibility Policy) Rules, 2014. Over the years,

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)