Companies Act

IEPF Compliance: A Practical Timeline from Declaration of Dividend to Transfer

A step-by-step guide to IEPF compliance, from dividend declaration to transfer. The article…

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Converting a Privately Placed InvIT into a Publicly offered InvIT: Is the Trust Deed Ready?

Introduction SEBI’s August 8, 2025 circular revised the conversion framework, streamlining minimum sponsor…

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Scope and Limits of Statutory Exemptions under Section 186(11) for “Ordinary Course of Business”

When an Exemption Stops Being an Exemption. The article is written by Mr.…

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Interpreting “Contract or Arrangement” under Section 188 vs. “Related Party Transaction” under SEBI LODR: Scope, Overlaps, and Approval

A clear comparison of ‘Contract or Arrangement’ under Section 188 and ‘Related Party…

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Who Can Object to the Striking Off of a Company? Interpreting “Any Other Person” under Proposed Section 248(5)

The Corporate Laws (Amendment) Bill, 2026 proposes an important change to section 248(5)…

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Beyond the Words: When Should We Read the Law Literally and When Should We Look at Its Purpose or intent?

Background: We all must have experienced this multiple times that we read the…

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