Corporate Law Articles

Rights Issue: A Guide for Companies and Investors

Akansha Rathi 18 February 2026 at 10:05

A rights issue allows companies to raise capital by offering discounted shares to existing shareholders in proportion to their holdings. Learn about the rights issue process, key features, compliance steps, subscription period, allotment, and fund utilization in detail.

Appointment of Statutory Auditors under the Companies Act

Akansha Rathi 17 February 2026 at 15:14

Understand auditor appointment, rotation, eligibility, resignation, removal, remuneration, and prohibited services under Sections 139 to 144 of the Companies Act, including rules for Government and non-Government companies.

Small Company Amended in 2025: Meaning, Limits, Advantages & Key Exemptions

CS Divesh Goyal 28 January 2026 at 07:01

Small Company definition amended w.e.f. 01.12.2025: capital limit raised to Rs 10 Cr and turnover to Rs 100 Cr. Check benefits, exemptions & compliance impact.

The AIF Boom: How India's Wealthy Are Powering the Next Wave of Alternative Investments

Affluence Advisory 24 January 2026 at 07:06

India's wealthy investors are rapidly shifting to AIFs as commitments cross Rs 9 trillion. Explore what's driving the surge and what lies ahead.

MGT-7A Applicability Explained in Light of Revised Small Company Criteria

CS Divesh Goyal 22 January 2026 at 07:07

Clarifies whether companies should file MGT-7 or MGT-7A for FY 2024-25 after the revised Small Company thresholds effective 1 December 2025, in the absence of MCA clarification.

Rs 10,000 Penalty for a Tick-Box Error? Legal Risks for PCS in e-Form Filing

CS Divesh Goyal 21 January 2026 at 09:14

A minor YES/NO error in MCA e-Form AOC-4 led to Rs 10,000 penalty on company, director & PCS. Learn how certification errors trigger personal liability.

Engagement of Limited Liability Partnerships in NBFC Activities: Current Legal Landscape in India

Affluence Advisory 16 January 2026 at 06:54

Can LLPs operate as NBFCs in India? This article examines the regulatory mismatch between the LLP Act and RBI framework, explains why LLPs are excluded from NBFC registration, RBI’s position, and the way forward for entrepreneurs entering the financial services sector.

Section 186(11) of Companies Act, 2013

Affluence Advisory 15 January 2026 at 07:37

MCA's Companies (Meetings of Board and its Powers) Amendment Rules, 2025 clarify Section 186(11) of the Companies Act, 2013, granting NBFCs and IFSCA finance companies exemption from Board and shareholder approvals for loans, guarantees, securities and investments made in the ordinary course of business.

ROC Penalizes for Clerical Error in Annual Return Filing: Key Compliance Lesson Under Companies Act, 2013

CS Mayur Mazumdar 15 January 2026 at 07:35

ROC Delhi imposed penalties on Panacea Life Sciences Ltd and its directors for failing to disclose a director’s change in designation in MGT-7. The adjudication highlights strict MCA enforcement, applicability of Sections 92, 450 and 446B, and the risks of even clerical compliance lapses under the Companies Act, 2013.

MCA Introduces "Small Company" Status in Master Data: Key Compliance Implications Explained

CS Divesh Goyal 12 January 2026 at 10:02

MCA introduces "Small Company" status in master data, bringing structural reforms with significant compliance, reporting, and regulatory implications.