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Company Law

Company records, statutory filings and corporate compliance.

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Company Law

296 articles
Section 66 Capital Reduction, NCLT Form RSC-1 to RSC-6, Section 2(22)(d) Deemed Dividend vs Capital

Reduction of Share Capital under Section 66: NCLT Petition, Form RSC-1, Creditor Consents & Section 2(22)(d) Deemed Dividend Tax Guide

Comprehensive technical masterclass on capital reduction under Section 66 of the Companies Act, 2013 and NCLT procedural rules. Analyzes Form RSC-1 to RSC-6 petition workflows, creditor objection defense, accounting elimination of accumulated losses, Section 2(22)(d) deemed dividend taxation, capital gains loss computation under Section 45, and workflow integration with assureFinancials and assureTax.

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Section 197 Remuneration Limits, Section 198 Net Profit Calculation, Schedule V Loss-Making Limits

Managerial Remuneration under Section 197 & Schedule V: 11% Net Profit Cap, Inadequate Profits Limits & Form MR-1/MR-3 Guide

Comprehensive technical masterclass on managerial remuneration under Section 197 and Schedule V of the Companies Act, 2013. Explains Section 198 net profit computations, the overall 11% ceiling, tiered limits for loss-making companies based on Effective Capital, bank default creditor NOCs, recovery waivers under Section 197(10), and audit disclosures in Form MR-3 with assureFinancials and assurePractice.

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Independent Directors: Section 149, Schedule IV Code, Databank & Legal Immunity

Independent Directors under Section 149 & Schedule IV: Appointment, Databank & Liability Guide

An exhaustive corporate governance and secretarial practice guide to Independent Directors under Section 149 of the Companies Act, 2013 and Schedule IV, analyzing unlisted public company thresholds under Rule 4, criteria of independence u/s 149(6), MCA Databank proficiency tests, Section 149(12) legal immunity safe harbours, and Form DIR-12 filings.

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Related Party Transactions under Section 188, Form AOC-2 & Form 3CD Clause 23

Related Party Transactions under Section 188: Form AOC-2 Disclosures, Arm's Length Test & Form 3CD Clause 23 Guide

An exhaustive corporate law and tax guide to Related Party Transactions (RPTs) under Section 188 of the Companies Act, 2013, analyzing Board and Shareholder approval thresholds, the 'ordinary course of business and arm's length' safe harbour, Form AOC-2 reporting, and Form 3CD Clause 23 reconciliation.

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Corporate Social Responsibility (Section 135 & Form CSR-2)

CSR Compliance under Section 135: Unspent CSR Account, Section 37 Tax Disallowance & Form CSR-2 Guide

An exhaustive corporate law and tax guide to Corporate Social Responsibility (CSR) under Section 135 of the Companies Act, 2013, analyzing the 2% spending mandate, Section 198 net profit computations, ongoing project Unspent CSR Accounts, Section 135(7) penalties, Section 37(1) tax disallowances, and e-Form CSR-2 filing.

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Dormant Company Status under Section 455 (Form MSC-1 to MSC-5)

Dormant Company Status under Section 455: Form MSC-1 to MSC-5 Roadmap, Compliance Exemptions & Secretarial Guide

An exhaustive corporate law guide to obtaining and maintaining Dormant Company status under Section 455 of the Companies Act, 2013, covering e-Form MSC-1 filing, significant accounting transaction tests, Form MSC-3 annual returns, statutory compliance exemptions, and Form MSC-4 active reactivation.

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Private Placement of Securities: Section 42, Rule 14, Form PAS-4, Form PAS-3 & Registered Valuation

Private Placement under Section 42 & Form PAS-3: Valuation, Bank Escrow & ROC Compliance Guide

An exhaustive corporate law and secretarial practice guide to raising equity through Private Placement under Section 42 of the Companies Act, 2013 and PAS Rules, analyzing the 200-person limit, Registered Valuer reports u/s 247, Form PAS-4 offer letters, separate bank account mandates, Form PAS-3 returns of allotment, and Section 42(10) penalties.

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Significant Beneficial Ownership: Section 90, BEN Rules, Multi-Tier Holdings & NCLT

Significant Beneficial Ownership (SBO) under Section 90 & BEN Rules: Corporate Governance Guide

An exhaustive corporate law and secretarial practice guide to Significant Beneficial Ownership (SBO) under Section 90 of the Companies Act, 2013 and SBO Rules, 2018, analyzing 10% indirect holding tests, Form BEN-1 to BEN-4 compliance, NCLT Section 90(7) share freezing applications, and ROC enforcement on multinational subsidiaries.

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Limited Liability Partnership (LLP) Compliances: Form 11, Form 8, Rule 24 Audit & Taxation

Limited Liability Partnership (LLP) Compliances: Form 11, Form 8 Solvency, Rule 24 Audit & Tax Guide

An exhaustive corporate law and tax compliance masterclass for Limited Liability Partnerships (LLPs), analyzing MCA Form 11 Annual Returns, Form 8 Statements of Solvency, Rule 24 statutory audit thresholds, Section 40(b) partner remuneration limits, AMT u/s 115JC, and Form 24 strike-off procedures.

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Director Disqualification under Section 164(2) & Vacation of Office under Section 167

Director Disqualification under Section 164(2) & Vacation under Section 167: DIN Deactivation & Revival Guide

An exhaustive corporate law guide to director disqualification under Section 164(2) of the Companies Act, 2013, analyzing the 3-year non-filing rule, automatic vacation of office under Section 167(1)(a), Director Identification Number (DIN) deactivation, Form DIR-8 compliance, and High Court writ revival strategies.

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