Sapna Malpani
MCA Compliance
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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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Audit Trail Rule 2026: The Tally Setting That Can Qualify Your Audit Report and Cost Directors Rs 5 Lakh
Every company using accounting software must keep the audit trail…
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Satisfaction of Charge (CHG-4): The 30-Day Rule That Cost One Company Rs 19.50 Lakh
Repaying a loan does not clear the MCA record. Form…
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CCFS 2026 Has Closed: From 1 October, Your Overdue AOC-4 Is Back to Rs 100 a Day (and the 90% Waiver Isn’t Returning)
CCFS 2026, the MCA's 90% additional-fee waiver, has closed. From…
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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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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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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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