Business & Strategy

Limited Liability Partnership (LLP) has become one of the most popular business structures for professionals, start-ups, and growing businesses in India. It combines the benefits of a traditional partnership with the limited liability features of a company. Governed by the Limited Liability Partnership Act, 2008, and aligned with various provisions…

A Secretarial Audit, mandated by Section 204 of the Companies Act, 2013, ensures companies comply with various corporate laws. Conducted annually by a Practicing Company Secretary (PCS), it involves examination of statutory records, board procedures, governance practices, and legal filings. Who Requires a Secretarial Audit? From financial year 2020–21, a secretarial…

Today, most company filings, registrations, and official submissions happen online. In this digital world, ensuring security and authenticity is crucial—and this is where Digital Signature Certificates (DSCs) come into play.For companies, a DSC is more than just a digital tool—it’s a mandatory requirement for various legal and compliance-related tasks. As…

India continues to position itself as a global investment hub, and with that comes the need for a strong, evolving regulatory framework. The Foreign Exchange Management Act (FEMA), 1999, and the Foreign Direct Investment (FDI) Policy form the backbone of this framework, ensuring that cross-border transactions are transparent, compliant, and…

In an era of digitized financial systems, companies are expected to modernize their processes—not just for efficiency, but to comply with regulatory mandates. One of the key pillars of this transition is the Demat Account, a fundamental requirement for companies dealing with securities.As a Company Secretary (CS) firm, we assist…

In today’s dynamic corporate landscape, mergers and acquisitions (M&A) are vital tools for business expansion, market consolidation, and operational synergy. In India, the legal framework governing mergers is provided under the Companies Act, 2013, specifically Sections 230 to 234.As a Company Secretary (CS), your role is central in ensuring that…

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…