- Mehak Chanotiya
October 10, 2026
Section 43B(h) of the Income-tax Act: Can a Late Payment to an MSME Su...
Clause (h) of section 43B turns the MSMED Act payment deadline into a tax deadline. A sum owed to a micro or small enterprise and paid after the secti...
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- Mehak Chanotiya
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October 10, 2026
The 45-Day Payment Rule and What Happens if There Is No Written Agreem...
Section 15 is often summarised as a 45-day rule, but 45 days is only a ceiling on what the parties may agree in writing. With no written agreement the...
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- Mehak Chanotiya
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October 10, 2026
Compound Interest on Delayed MSME Payments (Section 16): Three Times t...
Section 16 imposes compound interest with monthly rests at three times the RBI bank rate on any sum not paid as required by section 15. It applies des...
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- Mehak Chanotiya
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October 10, 2026
Form MSME-1: The Half-Yearly Return for Outstanding Dues under the Com...
MSME-1 is a reporting obligation created by a Central Government order under section 405 of the Companies Act, 2013. It does not come from the MSMED A...
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- Mehak Chanotiya
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October 10, 2026
Udyam Registration: Classification by Investment and Turnover, and the...
Every MSME protection in this compilation depends on whether the supplier is a micro or small enterprise. Since 1 April 2025 the ceilings are 2.5 time...
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Can a Statutory Auditor Be Appointed for One Year?
Can a Statutory Auditor Be Appointed for One Year? The Regional Director’s Order and Its Regulatory Implications
The compounding order dated 25 September 2026, passed by the Regional
Can a Statutory Auditor Be Appointed for One Year? The Regional Directors Order and Its Regulatory Implications The compounding order dated 25 September 2026, passed by the Regiona...
WEBSITE COMPLIANCE FOR A PRIVATE LIMITED COMPANY UNDER THE COMPANIES ACT, 2013
The obligation is to publish only those documents, information or notices for which the Act or the Rules specifically require publication or hosting on the company's website, wherever such website...
WEBSITE COMPLIANCE FOR A PRIVATE LIMITED COMPANY UNDER THE COMPANIES ACT, 2013 Introduction The Companies Act, 2013 does not prescribe a general obligation upon every private limit...
CAN ONE PERSON HOLD TWO KMP OFFICES IN THE SAME COMPANY?
EKI Energy Services Limited: [Order No. is PO/ADJ/06-2026/GL/02450, dated 29 June 2026, issued by ROC, Gwalior under section 454 of the Companies Act, 2013]
Introduction: A Small Order with a
CAN ONE PERSON HOLD TWO KMP OFFICES IN THE SAME COMPANY?? A Fresh Look at Section 203 of the Companies Act, 2013 EKI Energy Services Limited Order No. is POADJ062026GL02450, dated...
REMOVAL OF DIRECTOR: REJECTION OF DIR 12
REMOVAL OF DIRECTOR Satyanand Estate Private Limited v. Registrar of Companies, Gujarat & Ors. [NCLT Ahmedabad C.P. No. 39(AHM) of 2026 Order Dated 1 September 2026]
Satyanand Estate Private Limited v. Registrar of Companies, Gujarat Ors. NCLT Ahmedabad C.P. No. 39AHM of 2026 Order Dated 1 September 2026 The order of the Ahmedabad Bench of the...
Lessons from Hindustan Foods and Aliens Developers on the Independent Powers of Stock Exchanges
"SEBI Settlement Does Not End the Matter"
Lessons from Hindustan Foods and Aliens Developers on the Independent Powers of Stock Exchanges
Introduction
A recent judgment of the
Lessons from Hindustan Foods and Aliens Developers on the Independent Powers of Stock Exchanges Introduction A recent judgment of the Securities Appellate Tribunal SAT has reinforc...
COMPLIANCE CALENDAR TO COMPLIANCE INTELLIGENCE
This article explores how listed companies can transform LODR compliance registers from routine filing calendars into comprehensive tools for accountability, risk management, governance and regulatory...
COMPLIANCE CALENDAR TO COMPLIANCE INTELLIGENCE Why Every Listed Company Needs a More Comprehensive LODR Compliance Register Introduction For a listed company, the LODR Compliance R...
Trademark Registration – Practical Guidance from a First-Hand Filing Experience
"A first-hand practical experience of independently handling trademark registration, covering research, trademark search, classification, DSC filing challenges, and key...
Trademark Registration Practical Guidance from a FirstHand Filing Experience Trademark registration is often perceived as a routine procedural exercise. However, for a professional...
LEAK OF UPSI – ACTION REQUIRED
"Safeguarding UPSI is not merely a compliance obligation, but a cornerstone of market integrity and investor confidence"
The concept of confidentiality occupies a central position
The concept of confidentiality occupies a central position in securities law and corporate governance. In the modern regulatory framework, protection of unpublished price sensitive...
Streamlining Adjudication at the NCLT: A Step Towards Efficient Justice Delivery
Streamlining Adjudication at the NCLT: A Step Towards Efficient Justice Delivery "“Empowering efficiency without compromising justice - The NCLT’s step towards smarter adjudi...
Streamlining Adjudication at the NCLT A Step Towards Efficient Justice Delivery On 27 April 2026, the National Company Law Tribunal NCLT issued a significant administrative order p...
Impact of Recent ROC Enforcement Actions on Private Companies — Governance Lessons from Real Adjudication Orders
"Proactive compliance management is now a strategic necessity rather than a routine administrative exercise"
Impact of Recent ROC Enforcement Actions on Private Companies — Governance
Impact of Recent ROC Enforcement Actions on Private Companies Governance Lessons from Real Adjudication Orders The enforcement approach adopted by the Registrars of Companies funct...
An Analysis of the Kerala High Court Judgment in Greevas Job Panakkal v. Traco Cable Company Limited
Non-acceptance of resignation by the employer may amount to forced or bonded labour, which is prohibited under Article 23 of the Constitution of India.
Right to Resign and Limits
Right to Resign and Limits on Employer Control An Analysis of the Kerala High Court Judgment in Greevas Job Panakkal v. Traco Cable Company Limited Unless and until the Company for...
Amendment to Public Shareholding Norms under Securities Contracts (Regulation) Rules, 1957 :
Amendment to Public Shareholding Norms under Securities Contracts (Regulation) Rules, 1957 :
A Paradigm Shift for Large IPOs
Key Takeaway:
Earlier framework
Key Takeaway Earlier framework was simple 25 10 route. New framework is highly granular and valuationlinked, allowing very large IPOs to list with significantly lower initial dilut...
