CS Sweety Aggarwal

Mandatory KYC for DIN Holders – DIR-3kyc or DIR-3kyc web ? Due date for filing the DIR-3 KYC form for the financial year 2024–25 is September 30, 2025. This annual compliance is mandatory for all directors holding a Director Identification Number (DIN) as of March 31, 2025. Who Needs to File DIR-3 KYC? First-time filers […]

LLP Form 11: Due Date and Compliance Under LLP Act, 2008 Limited Liability Partnerships (LLPs) have emerged as a popular business structure in India due to their hybrid benefits of a company and a partnership. However, with the ease of doing business comes the responsibility of compliance. One of the key annual compliance requirements for […]

Section 82 – Company to report satisfaction of charge 1. Duty to report satisfaction of charge: A company is required to inform the Registrar that the debt or obligation for which a charge was created has been fully satisfied or otherwise fulfilled. 2. Time limit: This intimation must be given within 30 days from the […]

1. Mandatory Registration: Every company creating a charge (secured loan) on its assets or property (tangible or intangible, movable or immovable) or any of its undertakings, whether within or outside India, must register the charge with the Registrar within 30 days of its creation. 2. Registrar’s Role: The charge must be registered along with the […]

1. Authority to Call EGM: The Board of Directors may call an EGM whenever it deems fit. 2. Members’ Right to Requisition an EGM: In the case of a company having a share capital, members holding at least one-tenth of the paid-up share capital carrying voting rights can request an EGM. For a company without […]

Merger: Two or more companies combine into one, with one company continuing or a new company being formed. Acquisition: One company takes over another company’s ownership, either by purchasing shares or assets. Relevant Provisions under Companies Act, 2013 The main provisions relating to mergers and acquisitions are covered under: Section 230: Compromise, arrangements, and amalgamations. […]

In the dynamic business environment of India, companies often face challenges that can jeopardize their financial stability and operational viability. However, not all is lost when a company finds itself in distress. The Companies Act, 2013 offers a structured and lawful route for the revival and rehabilitation of sick companies, ensuring they get a second […]

In the fast-paced world of business, change is the only constant. One of the most impactful changes a company can undergo is a takeover — a strategic move that can reshape the future of businesses, markets, and entire industries. But what exactly does a takeover entail, and what does it mean for investors, employees, and […]

An Initial Public Offering (IPO) is one of the most exciting events in the business world. It’s the moment a private company decides to go public by offering its shares to the general public for the first time. But what does that really mean—and why does it matter to investors, founders, and everyday consumers? Let’s […]

Section 14 of the Companies Act 2013 deals with the Provisions of Alteration of Articles of the Company. (1) Subject to the provisions of this Act and the conditions contained in its memorandum, if any, a company may, by a special resolution, alter its articles including alterations having the effect of conversion of– (a) a […]