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Company Law

Company records, statutory filings and corporate compliance.

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Company Law

296 articles
Section 248 Strike Off, Voluntary Form STK-2, Indemnity STK-3, Director Liability & NCLT Revival

Section 248 Strike Off & Form STK-2 Fast Track Exit: Director Liabilities, Indemnity & NCLT Revival Guide

Exhaustive corporate secretarial guide to striking off defunct companies under Section 248 of the Companies Act, 2013 and Removal of Names Rules, 2016. Details voluntary application in Form STK-2, ROC suo-motu strike off, ineligible companies, indemnity bonds in Form STK-3 and affidavits in Form STK-4, personal liability of directors under Section 248(7), Section 252 NCLT restoration appeals within 20 years, and workflows with assurePractice.

By Team assureOffice
Section 164 & 167 Director Disqualification, 3-Year Return Default, DIN Deactivation & Writs Guide

Section 164 & 167 Director Disqualification: 3-Year Default, DIN Deactivation & Legal Revival Guide

Exhaustive corporate secretarial guide to Section 164(2) disqualification of directors and Section 167 vacation of office under the Companies Act, 2013. Explains the 3-year financial statement/annual return default trigger, 1-year deposit/debenture default, automatic vacation in other boards, DIN deactivation by MCA, interim protection for newly appointed directors, High Court Article 226 writ remedies, and compliance workflows with assurePractice.

By Team assureOffice
Section 188 Related Party Transactions, Audit Committee Approvals, Arm's Length & Form AOC-2 Guide

Section 188 Related Party Transactions: Audit Committee Approvals, Thresholds & Form AOC-2 Guide

Exhaustive corporate secretarial guide to Section 188 of the Companies Act, 2013 and RPT Rules. Details definition of related parties under Section 2(76), ordinary course of business and arm's length defense, 10% turnover/net worth shareholder approval thresholds, Audit Committee omnibus approvals under Section 177, board approvals, disclosures in Form AOC-2, CARO 2020 Clause (xiii) interlocks, and governance workflows with assurePractice.

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Section 186 Inter-Corporate Loans, Guarantees & Investments, 60%/100% Limits, Form MBP-2 & Penalties

Section 186 Inter-Corporate Loans & Investments: Limits, Special Resolution, Form MBP-2 & Audit Guide

Exhaustive corporate secretarial guide to Section 186 of the Companies Act, 2013 and Compromises Rules. Details the 60% of paid-up capital/reserves or 100% of free reserves/securities premium threshold, prior board approval by unanimous consent, special resolution requirements, bank prior approvals, minimum interest rate benchmarked to sovereign G-Sec yields, Register of Loans in Form MBP-2, wholly owned subsidiary exemptions, and governance with assurePractice.

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Section 90 Significant Beneficial Ownership (SBO), 10% Threshold, Forms BEN-1 to BEN-4 & Penalties

Significant Beneficial Ownership (SBO) under Section 90: Identification, Forms BEN-1 to BEN-4 Guide

Exhaustive corporate secretarial guide to Significant Beneficial Ownership (SBO) under Section 90 of the Companies Act, 2013 and SBO Rules, 2018. Explains the 10% shareholding, voting rights, distributable dividend, and significant influence/control thresholds, indirect holding determination through corporate layers, trust holding rules, Form BEN-1 declarations, Form BEN-2 ROC returns, Form BEN-3 register, Form BEN-4 notices, NCLT restrictions, and workflows with assurePractice.

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Section 135 CSR Mandate, 2% Net Profit Spend, Ongoing Projects, Unspent CSR Account & MCA Penalties

Section 135 CSR Compliance: 2% Spend Mandate, Ongoing Projects, Unspent Account & Penalty Guide

Exhaustive corporate governance guide to Section 135 of the Companies Act, 2013 and CSR Rules. Details eligibility thresholds (net worth ₹500 Cr, turnover ₹1,000 Cr, net profit ₹5 Cr), calculation of 2% average net profits under Section 198, CSR Committee composition, ongoing projects vs other than ongoing projects, Unspent CSR Account transfer mechanics within 30 days / Fund specified in Schedule VII within 6 months, Form CSR-1 / CSR-2, and governance with assurePractice.

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Section 233 Fast Track Mergers, Small Companies & WOS, Regional Director & Form CAA-11/12 Guide

Fast Track Mergers under Section 233: Regional Director Approval, Form CAA-9 to CAA-12 Guide

Exhaustive corporate secretarial guide to Fast Track Mergers under Section 233 of the Companies Act, 2013 and Rule 25 of the Compromises Rules. Details eligible entities (small companies, holding and wholly-owned subsidiaries, startup mergers), 90% member and 9/10th creditor approval thresholds, ROC/OL objections in Form CAA-10, Regional Director sanction in Form CAA-12, and secretarial workflows with assurePractice.

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Section 82 Satisfaction of Charges, Form CHG-4, Section 87 RD Condonation & ROC Notice in Form CHG-5

Satisfaction of Charges under Section 82 & Section 83: Form CHG-4, Condonation & ROC Guide

Exhaustive corporate secretarial guide to the Satisfaction of Charges under Sections 82 and 83 of the Companies Act, 2013 and the Registration of Charges Rules, 2014. Details the mandatory 30-day filing timeline (extendable up to 300 days), filing Form CHG-4 with Bank No-Dues Certificates, ROC show cause notices in Form CHG-5, Regional Director condonation under Section 87 in Form CHG-8, Register of Charges in Form CHG-7, and banking compliance workflows with assurePractice.

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Section 455 Dormant Company Status, Form MSC-1, Form MSC-3 Annual Return & Inactive Companies Guide

Dormant Company Status under Section 455: Form MSC-1, Form MSC-3 & Active Revival Guide

Comprehensive corporate secretarial guide to Dormant Company status under Section 455 of the Companies Act, 2013 and the Companies (Miscellaneous) Rules, 2014. Details the definition of Inactive Company, Significant Accounting Transactions criteria, procedure for obtaining dormant status via Special Resolution and Form MSC-1, issuing certificate in Form MSC-2, annual compliance via Form MSC-3, minimum director rules, reactivation via Form MSC-4, and governance with assurePractice.

By Team assureOffice
Section 135 Corporate Social Responsibility (CSR), 2% Spending Mandate, Schedule VII & Form CSR-2

Corporate Social Responsibility (CSR) under Section 135: 2% Mandate, Ongoing Projects & Form CSR-2 Guide

Exhaustive corporate secretarial guide to Corporate Social Responsibility (CSR) under Section 135 of the Companies Act, 2013 and the Companies (CSR Policy) Rules, 2014. Analyzes applicability thresholds (Net Worth ₹500 Cr, Turnover ₹1,000 Cr, Net Profit ₹5 Cr), computation of 2% average net profits u/s 198, treatment of ongoing vs non-ongoing unspent CSR funds, the Unspent CSR Account and National Fund transfer rules, penal fines u/s 135(7), and Form CSR-2 filings with assurePractice.

By Team assureOffice
Section 248 Strike Off of Companies, Form STK-2, Form STK-4 Notice & Section 252 NCLT Restoration

Strike Off of Defunct Companies under Section 248: Form STK-2, Indemnity Bond & NCLT Revival Guide

Exhaustive corporate secretarial guide to the Strike Off of defunct companies under Section 248 of the Companies Act, 2013 and Rule 4 of the Removal of Names Rules. Analyzes voluntary strike off via Form STK-2, mandatory attachments (Form STK-3 Indemnity Bond, Form STK-4 Affidavit, Statement of Accounts in Form STK-8), non-eligible companies, ROC suo-motu strike off, Section 252 NCLT revival petitions within 20 years, and corporate closure workflows with assurePractice.

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Secretarial Standard-2 (SS-2) General Meetings, AGM & EGM Quorum, Postal Ballot & Form MGT-14 Guide

General Meetings under Companies Act & Secretarial Standard-2: AGM, EGM, E-Voting & Notice Rules Guide

Definitive corporate secretarial masterclass on convening and conducting General Meetings (AGM & EGM) under Sections 96 to 122 of the Companies Act, 2013 read with ICSI Secretarial Standard-2 (SS-2). Details the mandatory 21 clear days notice rules, shorter notice consent thresholds, explanatory statements u/s 102, statutory quorum requirements u/s 103, remote e-voting and ballot mechanics u/s 108, scrutinizer reporting, and secretarial audit with assurePractice.

By Team assureOffice