Companies Act

Gifting to Shareholders – Courtesy or an Inducement in Disguise?

Regulatory Framework Governing Gifts to Shareholders: In corporate practice, companies have historically expressed…

Read More

Can one member of a Private Limited Company be valid quorum for general meeting?

1. Requirement of minimum two members :- We all have learnt that in…

Read More

Key Highlights of the Companies (Amendment) Bill, 2026: Part II

Following our analysis of structural changes in Part I, this second part focuses…

Read More

Key Highlights of the Companies (Amendment) Bill, 2026

The Corporate Laws (Amendment) Bill, 2026, introduced in the Lok Sabha on Monday…

Read More

FAQs on CCFS 2026

The Ministry of Corporate Affairs (MCA), through its circular dated 26th February 2026,…

Read More

The classification of a transaction as either a variation of rights or a re-issuance of shares determines whether it falls within the ambit of Section 48 or Section 55(3) of the Companies Act, 2013

IntroductionWhen a company is unable to meet its preference share redemption deadline, the…

Read More