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FAQs on CCFS 2026

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

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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…

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Partnering of PCS with corporates – beyond certifications and outsourcing

Introduction Those were the days when company secretaries [whether in practice or employment]…

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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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