Sapna Malpani
MCA Compliance
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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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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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Dormant Company Status Under Section 455 (2026): Form MSC-3, the 5-Year Strike-Off & the CCFS-2026 Window Closing 31 August
A 2026 guide to dormant company status under Section 455:…
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Capital Reduction Under Section 66: The Supreme Court’s 2026 Ruling, the RSC Forms, and the Section 447 Risk Nobody Reads
After Pannalal Bhansali v. Bharti Telecom (2026 INSC 213), a…
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Change of Registered Office & Form INC-22 (2026): The 15-Day Deadline, Rs 1,000/Day Penalty & the Rule 25B Strike-Off Trap
Changing your company's registered office? Form INC-22 is due in…
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Sweat Equity Shares Under Section 54 (2026): The Equity Founders Can’t Claw Back, Limits, Lock-in, Valuation & the Tax Trap
Sweat equity shares under Section 54 and Rule 8: the…
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Increase in Authorised Share Capital & Form SH-7 (2026): The 30-Day Deadline, ₹500/Day Penalty & the Wall That Stalls Your Funding Round
Increase authorised share capital the right way: Section 61 ordinary…
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Buyback of Shares in India (2026): Section 68 Rules, the New Shareholder Tax After 1 October 2024, and the ESOP-Liquidity Playbook
A complete 2026 guide to the buyback of shares under…
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CHG-1 Charge Registration Under Section 77: 30-Day Deadline, ₹5 Lakh Penalty & the Void-Charge Trap (2026 Guide)
CHG-1 charge registration under Section 77 must be filed within…
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