Sapna Malpani
Governance
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Demerger Under Section 232: NCLT Procedure, Tax Neutrality and the Rs 3 Lakh Filing Trap (2026)
Demerger under Section 232 explained: the NCLT scheme of arrangement…
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POSH in the Board’s Report (2026): The ₹3 Lakh Line Most Companies Will Get Wrong This Filing Season
From FY 2025-26 your Board's Report must disclose POSH complaint…
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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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Form CSR-2 Filing 2026: The Report That Turns a Missed CSR Line Into a Section 450 Penalty
Form CSR-2 filing for FY 2025-26: who must file, the…
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Auditor Fraud Reporting: How Section 143(12) and Form ADT-4 Can Put Your Board in NFRA’s Crosshairs
Your statutory auditor is legally bound to report fraud of…
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Managerial Remuneration Under Section 197: The Director Salary Limits Founders Get Wrong (2026)
Managerial remuneration under Section 197: the 11% cap, Schedule V…
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Merchant Banker Due Diligence: IPO Readiness Guide for 2026
How merchant banker due diligence and SEBI’s 2026 rules decide…
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Minimum Public Shareholding: The 25% Deadline That Can Freeze Your Promoter Shares in 2026
Minimum public shareholding requires every listed company to keep at…
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Preferential Allotment by Listed Companies (2026): SEBI ICDR Pricing, Lock-In and the Rs 41 Lakh Trap
How listed companies price, lock in and file a preferential…
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Annual Secretarial Compliance Report (Regulation 24A): The Rs 2,000-a-Day Filing Every Listed Company Keeps Getting Wrong in 2026
The annual secretarial compliance report under SEBI LODR Regulation 24A…
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