Sapna Malpani
Company Secretary
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Small company definition 2026: MCA raises the bar to Rs 10 crore and Rs 100 crore
MCA's new small company definition (w.e.f. 1 December 2025) raises…
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SEBI’s New SME IPO Rules: The ₹1 Crore EBITDA Gate Every Founder Must Clear Before Filing (2026 Guide)
A plain-English guide to the SEBI SME IPO rules in…
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Buyback of Shares Under Section 68: The Rs 3 Lakh Penalty and the Tax Bomb That Now Hits Your Shareholders (2026 Guide)
A 2026 guide to buy-back of shares under Section 68:…
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Bonus Shares Under Section 63: The Rs 1 Lakh Trap Behind a “Free” Share Issue (2026 Guide)
A Company Secretary’s guide to the bonus issue of shares…
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AOC-4 CFS Filing 2026: The Second Annual Filing Due 30 October That Doubles Your Penalty Clock
AOC-4 CFS is a second, separate MCA filing due within…
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CARO 2020 for FY 2025-26: The 21 Clauses That Put Your Compliance Failures in Writing (and the New Rs 100 Crore Line That Decides If You’re Covered)
CARO 2020 applicability changed for FY 2025-26 after the 1…
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Internal Audit Applicability 2026: Section 138 Rules, Thresholds & the ₹3 Lakh Penalty
Internal audit applicability under Section 138 and Rule 13: the…
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Declaration of Dividend Under the Companies Act 2013: The 30-Day Rule That Triggers 18% Interest and Director Jail Time (2026)
Declared a dividend at your AGM? Section 127 starts a…
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AOC-4 XBRL Applicability 2026: The ₹5 Crore Threshold That Quietly Doubles Your Filing Burden
Who must file AOC-4 XBRL, the ₹5 crore and ₹100…
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Rights Issue Under Section 62(1)(a): The Bridge-Round Move That Triggers a ₹1 Lakh PAS-3 Penalty
How Indian private companies and startups run a rights issue…
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