Sapna Malpani
Company Secretary
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AOC-5 Filing: The 7-Day ROC Notice That Can Cost a Director ₹5 Lakh (2026 Guide)
AOC-5 filing tells the ROC where your books of account…
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Registered Valuer or Merchant Banker? The Valuation Report Mistake That Can Void Your Startup’s Share Allotment (2026)
A registered valuer valuation report is mandatory for Companies Act…
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Declaration of Beneficial Interest (Section 89 & MGT-6): The ₹16.8 Lakh Nominee-Shareholder Trap Hiding in Your Cap Table (2026)
Section 89 and Form MGT-6 explained: the 30-day declaration chain…
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Board’s Report Section 134 (2026): The Disclosures That Trigger a ₹3 Lakh Penalty Before Your AGM
Board's report Section 134 is due before your AGM. Miss…
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Conversion of Private Company into Public Company (2026): The Section 18 Route, the 15-Day INC-27 Deadline and the Rs 2 Lakh MGT-14 Trap Before Your IPO
A private company cannot file a DRHP. Conversion into a…
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Revival of Struck Off Company Under Section 252: The 3-Year Clock That Decides If Your Company Lives or Dies
How to revive a struck off company under Section 252…
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Venture Debt Secured NCD (2026): The Section 42 Penalty That Can Cost ₹2 Crore and the 15-Day PAS-3 Filing Founders Miss
Venture debt secured NCD compliance in 2026: the Section 42…
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The Independent Director Proficiency Test: The Databank That Quietly Deletes Your Directors (2026)
The independent director proficiency test under Section 150 and Rule…
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IEPF Transfer of Unclaimed Dividend and Shares: The 7-Year Rule That Sends Investor Shares to the Government
IEPF transfer of unclaimed dividend and shares under Section 124:…
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ESOP for Non-Resident Employees: The Two FEMA Filings (Form ESOP + FC-GPR) and the New 60-Month Tax Deferral (2026)
An ESOP granted to a non-resident employee is a foreign…
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