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Company Law

Company records, statutory filings and corporate compliance.

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Company Law

296 articles
Section 52 Securities-premium Reconciliation

Section 52 Securities Premium: Reconcile New Issues, Eligible Costs and Restricted Uses

Securities premium is a restricted capital account, not an operating-profit reserve or a separate cash balance. Build the opening-to-closing reconciliation from valid issues and permitted applications, with six cases on equity costs, bonus capitalisation and unsupported loss adjustments.

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Section 53 Discounted Share-Issue Review

Section 53 Discounted Share Issues: Face Value, Down Rounds and Refund Exposure

A funding down round is not automatically a prohibited discounted share issue. Compare issue price with face value, identify any precise statutory exception and distinguish refund interest from the separate penalty exposure before approving an allotment.

By Team assureOffice
Section 180 Undertaking Disposal Approval

Public-Company Undertaking Disposals: Apply Both 20% Tests under Section 180(1)(a)

Section 180(1)(a) uses one test to identify an undertaking and another to measure a substantial disposal. For a public company within its scope, apply the proper audited figures, threshold wording and financial-year aggregation before the board commits to a sale or lease.

By Team assureOffice
Section 181 Charitable Contribution Approval

Section 181 Charitable Contributions: Calculate the 5% Approval Trigger Before Paying

Section 181’s 5% test is a trigger for prior general-meeting permission, not an absolute ban on larger contributions. Build the three-year average-profit working, aggregate the financial year’s contributions and record the authority before the threshold is crossed.

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Small Companies Section 2(85), CARO 2020 Exemption, Cash Flow Relief & Board Disclosures Guide

Small Companies under Section 2(85): ₹10 Cr / ₹100 Cr Limits, CARO Exemption, Cash Flow Relief and Filing Requirements

Guide to the small-company limits effective 1 December 2025, statutory exclusions, CARO paragraph 1(2)(iv), cash-flow relief, conditional IFCoFR reporting exemption, MGT-7A and MGT-8, Board reporting and Schedule III. Includes seven worked illustrations, a ten-step verification table and sixteen FAQs.

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Striking Off LLP under Rule 37, Form 24 Filing, Statement of Account & ROC Closure Guide

Striking Off an LLP under Section 75 & Rule 37: Form 24 Filing, Statement of Account & Exit Guide

Authoritative corporate secretarial masterclass on striking off a defunct Limited Liability Partnership (LLP) under Section 75 of the LLP Act, 2008 and Rule 37 of the LLP Rules, 2009. Details eligibility criteria (1-year non-operation, nil assets/liabilities), Form 24 procedural filing, certified Statement of Accounts by a practicing CA (within 30 days), partner affidavits and indemnity bonds, handling overdue Form 8/Form 11, and closure management workflows with assurePractice.

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MCA V3 Annual Filings, Form AOC-4, MGT-7, V3 Portal Glitches & Statutory Penalties Guide

MCA V3 Annual Filing Step-by-Step Guide: Filing Form AOC-4, MGT-7/7A, Common System Glitches, and Penalty Rules

An exhaustive practitioner masterclass on navigating corporate annual filings on the Ministry of Corporate Affairs (MCA) V3 portal under the Companies Act, 2013. Details Form AOC-4 (Financial Statements), AOC-4 XBRL, AOC-4 CFS, Form MGT-7/MGT-7A (Annual Return), pre-requisites (DIN KYC, DSC association), technical V3 workarounds for common portal glitches, and Section 403 / 454 statutory penalty defense with assurePractice.

By Team assureOffice