A company compliance calendar in India is a structured yearly, quarterly and monthly tracker of statutory obligations applicable to a company. For a private limited company or startup, it generally covers ROC filings, board meetings, annual general meeting, financial statements, annual return, GST returns, TDS, PF, ESI, labour records, POSH compliance, data protection review, contract...
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Director liability in India arises when a company director breaches statutory duties, participates in default, fails to exercise due diligence, authorises unlawful transactions, makes false statements, commits fraud, or is treated as an “officer who is in default” under the Companies Act, 2013. However, a director is not automatically criminally liable merely because he holds...
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Legal Risk Mitigation for Directors in India: Why Boardroom Compliance Is Now a Strategic Necessity There was a time when corporate compliance was treated as a secretarial function. Forms were filed, board meetings were recorded, registers were maintained, and directors assumed that their legal responsibility ended with signatures on minutes and resolutions. That time is...
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Introduction The Mamaearth IPO, floated by Honasa Consumer Limited, became one of the most discussed public issues in India’s recent capital-market discourse. The controversy was not merely about whether investors liked or disliked the valuation. The deeper question was legal: can a prospectus be technically compliant with law, and yet still leave investors with an...
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Abstract: Section 233 of the Companies Act, 2013 introduces the globally accepted concept of Fast Track Merger Process which introduces a slightly simpler procedure for mergers and amalgamation of certain classes of companies including small companies, holding and subsidiary companies. Introduction: Mergers and amalgamations (M&As) have become the buzzwords in corporate echelons these days. It...
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