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Liquidation of a company is a critical process in the lifecycle of a business. It signifies the formal closure of a company, where its assets are realized and liabilities are paid off. The Companies Act, 2013, provides a detailed legal framework for the liquidation process in India. With the 2025…

Secretarial Standards (SSs) are benchmarks set by the Institute of Company Secretaries of India (ICSI) and mandated under Section 205A of the Companies Act, 2013, to ensure consistency and transparency in corporate governance procedures. These govern standards such as Board and General Meetings (SS 1 & SS 2) and have…

Inter Corporate Loans (ICLs), including guarantees, securities, and investments, are common tools for managing group finances and liquidity. Governed by Sections 185 & 186 of the Companies Act, 2013, recent amendments (up to 2025) have clarified key limits, exemptions, and compliance requirements. As a Company Secretary, understanding these updates is…

Corporate Social Responsibility (CSR) isn’t just a moral obligation—it’s now a legal one under Section 135 of the Companies Act, 2013. Companies meeting specified thresholds (net worth ≥ ₹500 cr, turnover ≥ ₹1,000 cr, or net profit ≥ ₹5 cr) must spend at least 2% of average net profit of the past three…

In the current corporate landscape, Companies increasingly recognize the need to reward employees, directors, and key contributors not just with salaries but through ownership. One powerful mechanism available under Indian law is the issue of Sweat Equity Shares.Governed by Section 54 of the Companies Act, 2013 and the Companies (Share…

In the dynamic world of corporate finance, companies often seek efficient, compliant, and shareholder-friendly avenues to raise funds. One such effective method is a Rights Issue. As a Company Secretary Firm, we frequently guide our clients through the legal and procedural intricacies of a Rights Issue under the Companies Act,…

In the dynamic world of business, starting a company is a major milestone. But turning an idea into a legal entity requires navigating through the formal process of company Incorporation. As a Company Secretary (CS), it is our responsibility to ensure that the incorporation complies with the Companies Act, 2013…

In the evolving world of corporate governance, the concepts of Ethical Responsibility and Sustainability have taken center stage. These are not just buzzwords, but foundational pillars that guide responsible business practices.A Company Secretary (CS) is not merely a compliance officer — they are a key governance professional who plays a…