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Company Law

Company records, statutory filings and corporate compliance.

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Company Law

296 articles
Section 92 Annual Return, Form MGT-7 & MGT-7A, Form MGT-8 PCS Certification & Section 92(5) Fines

Annual Return under Section 92 & Form MGT-7 / MGT-7A: Secretarial Audit MGT-8 & ROC Guide

Comprehensive corporate secretarial guide to Annual Return compliance under Section 92 of the Companies Act, 2013 and Rule 11. Analyzes Form MGT-7 for standard companies vs Form MGT-7A for OPCs and Small Companies, mandatory certification by a Practicing Company Secretary (PCS) in Form MGT-8 (paid-up capital >= ₹10 Cr or turnover >= ₹50 Cr), key statutory disclosures, Section 92(5) daily penalties, and secretarial practice automation with assurePractice.

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Section 62(1)(a) Rights Issue, Right of Renunciation, Form PAS-3 Allotment & Notice Rules

Rights Issue of Shares Section 62(1)(a) & Renunciation Guide

Comprehensive corporate law and corporate finance guide to rights issue of shares under Section 62(1)(a) of the Companies Act, 2013 and Rule 12. Analyzes offer letter drafting, statutory notice timelines (dispatch 3 days prior, open 7 to 30 days), the statutory right of renunciation under Section 62(1)(a)(ii), board powers for unsubscribed shares, filing Form PAS-3 with the ROC, Section 56(2)(x) deemed gift interplay, and board management with assurePractice.

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Section 168 Director Resignation, Form DIR-11 & DIR-12 Filing, Effective Date & Past Liabilities

Director Resignation under Section 168 & Form DIR-11/DIR-12 Guide

Exhaustive corporate secretarial and legal guide to director resignation under Section 168 of the Companies Act, 2013: notice requirements, determining effective resignation date, mandatory Form DIR-12 company filing vs protective Form DIR-11 director filing, criminal and civil liability for past acts u/s 168(2), resignation of all directors u/s 168(3), and board documentation with assurePractice.

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Section 233 Fast-Track Mergers, Small Companies & WOS Mergers, Form CAA-9 to CAA-12 & RD Approvals

Fast-Track Mergers under Section 233 of Companies Act: Small Companies & WOS Guide

Comprehensive corporate secretarial and legal guide to fast-track mergers under Section 233 of the Companies Act, 2013 and Rule 25. Analyzes the NCLT-exempt administrative approval route, eligible entity classes (small companies, holding-WOS, startups), 90% member/creditor consent, Form CAA-9 notices, Form CAA-10 declaration of solvency, Regional Director (RD) confirmation in Form CAA-11, and Ind AS 103 accounting with assureFinancials.

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Audit Trail Rule 3(1) Accounting Software Edit Log, Section 143(3)(j) Auditor Reporting & Penalties

Audit Trail (Edit Log) Mandate under Companies Act: Rule 3(1) & Auditor Testing Guide

Comprehensive corporate law and auditing masterclass on the mandatory Audit Trail (edit log) feature under Rule 3(1) of the Companies (Accounts) Rules, 2014 and statutory auditor reporting under Section 143(3)(j) read with Rule 11(g). Explains software configuration, database-level logging, preservation of logs for 8 years, management representation letters, modified audit opinions, and practice workflows with assurePractice.

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Section 185 Loans to Directors, WOS Exemption, Special Resolution Scheme & Principal Business Test

Section 185 Loans to Directors & Inter-Corporate Financing: Exemptions, WOS & Penalty Guide

Comprehensive corporate secretarial and legal guide to Section 185 of the Companies Act, 2013: absolute prohibitions u/s 185(1), permitted financing u/s 185(2) with special resolution and principal business test, wholly owned subsidiary (WOS) exemptions, criminal penalties, and board governance with assurePractice.

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Section 173 Board Meetings, Secretarial Standard-1 (SS-1) ICSI, Virtual Meetings (VC/OAVM), Section

Board Meetings under Companies Act & Secretarial Standard-1 (SS-1): Notice Rules, VC Quorum, Section 184 & Form MGT-14 Guide

Comprehensive technical masterclass on conducting board meetings under Section 173 of the Companies Act, 2013 and ICSI Secretarial Standard-1 (SS-1). Analyzes 7-day notice rules, shorter notice procedures, virtual meeting (VC/OAVM) roll-calls, Section 174 quorum determinations, Section 184 interested director voting exclusions, Form MGT-14 filing triggers, and secretarial audit workflows with assurePractice and assureFinancials.

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Section 186 Loans, Guarantees, Securities & Investments (Form MBP-2)

Section 186 Inter-Corporate Loans, Guarantees & Investments: 60%/100% Limits, Form MBP-2 & Compliance Guide

An exhaustive corporate finance and secretarial practice guide to Section 186 of the Companies Act, 2013 on inter-corporate loans, guarantees, securities, and investments, analyzing the 60%/100% statutory headroom, unanimous board resolutions, PFI approvals, GoI sovereign yield interest floors, Form MBP-2 registers, and CARO 2020 reporting.

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Section 143(12) Fraud Reporting (Form ADT-4), Resignation (Form ADT-3) & IFCoR Audit

Companies Act 2013 Auditor Reporting: Section 143(12) Fraud in Form ADT-4, Resignation in Form ADT-3 & IFCoR Guide

An exhaustive statutory audit and corporate governance treatise on Section 143(12) fraud reporting in Form ADT-4, premature auditor resignation in Form ADT-3 under Section 140, Section 140(5) NCLT debarment risks, and Internal Financial Controls over Financial Reporting (IFCoR) audit opinions under Section 143(3)(i).

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Section 234 Cross-Border Mergers, Rule 25A Compromises Rules, FEMA Cross Border Merger Regulations

Cross-Border Mergers under Section 234 & FEMA Regulations: Inbound vs Outbound Mergers, Deemed RBI Approval & Tax Neutrality Guide

Comprehensive technical masterclass on executing cross-border mergers under Section 234 of the Companies Act, 2013 and the Foreign Exchange Management (Cross Border Merger) Regulations, 2018. Analyzes Inbound vs Outbound merger mechanics, RBI deemed approval conditions, two-year debt and asset regularization windows, Section 47 tax neutrality asymmetry, and NCLT litigation workflows with assureFinancials and assureTax.

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Conversion of Private Limited Company to LLP, Section 47(xiiib) Exemption, Section 47A(4) Clawback

Conversion of Company into LLP: Section 47(xiiib) Tax Neutrality, Statutory Thresholds & Form 18 ROC Guide

Comprehensive technical masterclass on converting a Private Limited Company into a Limited Liability Partnership (LLP). Details the 6 cumulative conditions of Section 47(xiiib), Section 47A(4) 5-year clawback mechanisms, forfeiture of MAT credit under Section 115JAA, loss carry-forward under Section 72A(6A), and Third Schedule ROC filings via Form 18 with assureFinancials and assureTax.

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Section 73-76 Acceptance of Deposits & Form DPT-3 Annual Return

Acceptance of Deposits under Section 73 to 76 & Form DPT-3: Exempted Loans, Director Advances & Annual Reconciliation Traps Guide

An exhaustive corporate law and secretarial compliance masterclass on Section 73 to 76 of the Companies Act, 2013 and Form DPT-3, analyzing Rule 2(1)(c) exempted deposits, director loan declarations, 365-day commercial advance traps, CCD 10-year tenure limits, CARO 2020 Clause (v) reporting, and Section 76A penalty defense.

By Team assureOffice