When Are Directors Personally Liable for Company Debts in India? Tax, GST, Cheques, Guarantees, Fraud & IBC

When can a director become personally liable for company debts in India? A practical 2026 guide to the Companies Act, Income-tax Act 2025, GST Section 89, cheque-bounce cases, personal guarantees, fraud and IBC exposure.

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Significant Beneficial Ownership Under Section 90 Companies Act: 10% SBO Test, BEN-1, BEN-2, BEN-3, BEN-4, Trusts, LLPs, Restrictions & Penalties 2026

A practitioner-focused guide to Significant Beneficial Ownership under Section 90 of the Companies Act, 2013, covering the 10% SBO test, indirect holdings, trusts, LLPs, foreign structures, BEN-1 to BEN-4, NCLT restrictions and penalties.

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Sections 185 & 186 Companies Act: Loans to Directors, Inter-Corporate Loans, Guarantees, Security, Limits, Approvals & Penalties 2026

A 2026 practitioner guide to Sections 185 and 186 of the Companies Act, 2013 covering prohibited director loans, permitted interested-party loans, inter-corporate loan limits, board/shareholder approvals, exemptions, MBP-2, MGT-14, penalties and the 2025 Rule 11 amendment.

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Director Disqualification Under Sections 164 & 167 Companies Act: 3-Year Non-Filing, DIN, Vacation of Office, Strike-Off & Remedies 2026

A practitioner guide to director disqualification under Sections 164 and 167 of the Companies Act, 2013, covering three-year non-filing, five-year bar, vacation of office, DIN deactivation, resignation, strike-off companies, Section 252 restoration, DIR-10 and High Court remedies.

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ROC Strike Off & Company Restoration Under Sections 248 and 252: NCLT Appeal, 3-Year/20-Year Limitation, Form NCLT-9, Fees & 2026 Law

A practitioner guide to ROC strike off and restoration under Sections 248 and 252 of the Companies Act, 2013, covering grounds, notices, NCLT remedies, 3-year and 20-year limitation, Form NCLT-9, filing fee, evidence, costs, appeals and 2026 case law.

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Oppression and Mismanagement Under Companies Act: Sections 241–244, NCLT, Waiver, Interim Relief, Limitation & 2026 Law

A practitioner-focused guide to oppression and mismanagement under Sections 241–244 of the Companies Act, 2013, covering eligibility, waiver, NCLT filing, interim relief, limitation, remedies, appeals and recent 2026 developments.

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Related Party Transactions in India: Section 188, Board Approval, Shareholder Thresholds, Arm’s Length, Director Disclosure & Penalties

A 2026 corporate-law guide to related party transactions under Sections 177, 184, 188 and 189 of the Companies Act, including board approval, Rule 15 shareholder thresholds, arm’s-length and ordinary-course exceptions, director disclosures, audit committee controls, registers, ratification and penalties.

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Private Placement of Shares in India: Section 42, PAS-4, PAS-5, PAS-3, Valuation, Timelines & Penalties

A practical 2026 guide to private placement under Section 42 of the Companies Act, including identified persons, shareholder approval, PAS-4/PAS-5/PAS-3, subscription money, allotment timelines and penalties.

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Corporate Legal Risk & Compliance in South Delhi: Contracts, Directors, HR, Due Diligence & Disputes Guide 2026

A practical 2026 guide for companies and founders in South Delhi and Delhi NCR on corporate legal risk, contracts, director duties, employment, vendor/customer exposure, due diligence, recovery and dispute prevention.

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M&A Due Diligence Checklist for Private Companies in India: Legal, Financial, Tax, Labour and Litigation Red Flags

M&A due diligence is the legal and commercial process through which a buyer, investor, lender or strategic partner verifies a target company before signing or closing a transaction. A high-quality M&A legal due diligence exercise should identify not only obvious legal defects, but also liabilities, consent requirements, control gaps, regulatory exposure, employment issues, litigation risk,...

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