CS Sweety Aggarwal

📅 30th June every year ✅ Key Points: Who must file? Every company other than a government company (including private limited companies) that has accepted any money or loan which is not considered a deposit as per Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014. What is it for? Filing of return of […]

1. Obtain Digital Signature Certificate (DSC) Every designated partner must have a valid DSC. Required documents: PAN, Aadhaar, photo, email ID, and phone number. 2. Reserve Name of the LLP (RUN-LLP) File the Reserve Unique Name – LLP (RUN-LLP) form through the MCA portal. Choose a unique name in accordance with the LLP Name Guidelines. […]

What is an LLP? An LLP is a body corporate formed and incorporated under the LLP Act, 2008. It has a separate legal entity distinct from its partners and offers limited liability protection to its partners. Unlike a traditional partnership firm, an LLP is governed by a statutory framework, ensuring better compliance and transparency. Key […]

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 […]