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Cost Audit Applicability 2026: Section 148, the End-September CRA-2 Deadline and the Rs 5 Lakh Penalty Most Companies Forget
Cost audit applicability under Section 148: sector tables, the Rs…
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The IPO Governance Gap Analysis: The 18-Month Board Checklist That Decides Whether SEBI Clears Your DRHP
Last updated: 7 August 2026  |  By CS Sapna Malpani,…
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The Great Homecoming: How Indian Startups Reverse-Flip Back to India Under Sections 230-234 (2026 Playbook)
How Indian startups like PhonePe, Zepto and Groww redomicile back…
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Secretarial Standards SS-1 & SS-2 Compliance: The 2026 Checklist That Saves Private Companies ₹30,000+ in Penalties
SS-1 and SS-2 are mandatory under Section 118. A default…
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RBI Is Scrapping the NDI Rules 2019: What the Draft Foreign Investment Rules 2026 Change for Every Foreign-Funded Company
The RBI released the draft Foreign Investment Rules, 2026 on…
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Form FC-TRS (2026): The 60-Day Filing Every Founder Forgets Until an Investor Wants to Exit
Form FC-TRS reports the transfer of shares between a resident…
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Form DIR-12 & Section 170 (2026): The 30-Day Filing That Cost One Company Rs 2.5 Lakh for a Director Who Left in 2023
Form DIR-12 records every director appointment, resignation or change within…
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Preferential Allotment of Shares Under Section 62(1)(c): The Unlisted Company Playbook That Keeps Your Funding Round Clean (2026)
A preferential allotment under Section 62(1)(c) is also a private…
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PAS-3 Return of Allotment: The 15-Day Filing That Quietly Costs Startups Up to Rs 25 Lakh (Section 39 & 42 Guide 2026)
PAS-3 is the return of allotment every funding round, ESOP…
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Auditor Rotation Under Section 139(2): The 2026-27 Deadline That Will Force 957 Companies to Change Auditors
Auditor rotation under Section 139(2) and Rule 5 explained: who…
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