Companies Act

ROC Jurisdiction Re-alignment: What Companies Need to Know

Background: Through a notification dated 23rd October 2025, Ministry of Corporate Affairs (MCA)has…

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NFRA Has Raised the Bar—Are Those Charged with Governance, Including Audit Committees, Ready?

The National Financial Reporting Authority (NFRA) performs a vital three-fold role in the…

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Frequently Asked Questions on change in definition of “small company” vide MCA notification dated December 1, 2025

Definition of Small Company:- Sec 2(85) of Companies Act 2013 (“the Act”) read…

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“Are You Now a ‘Small Company’? Impact of MCA’s December 2025 Amendment”

The Ministry of Corporate Affairs (MCA), vide Notification No. G.S.R. 880(E) dated 1st…

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Investment vs. Loan: What Section 67(2) Actually Restricts – MMJC

Introduction Sub-section (2)[i] of section 67 prohibits a public company other then a IFSC…

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The Evolution of Demat in India and SEBI’s 2025 Push for a Paperless Market

The Early Days: When Shares Were Paper Until the mid-1990s, investors in India…

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