Compounding under FEMA refers to the voluntary process where an individual or entity admits to a breach (contravention) of the provisions of the Foreign Exchange Management Act, 1999, and seeks to resolve it by paying a prescribed sum, thereby avoiding lengthy legal proceedings or harsher penalties. To apply for...
Read MoreInitially, fast-track merger was available for two or more small companies, a holding company with its wholly owned subsidiary, and two or more start-ups. Recent amendment effective 4th September 2025 have expanded this to include the following: unlisted companies meeting prescribed criteria- having loan less than 200...
Read MoreDue diligence (DD) is a systematic process of verifying, analyzing the records, agreements, contracts of a business and ascertaining the protentional risks, non-compliance or hidden liabilities. The growing prevalence of due diligence in businesses is being driven by increased fundraising, acquisitions, and mergers and acquisitions (M&A) activity, as organizations...
Read MoreIn the corporate world compensation goes beyond just salary, businesses now offer ownership stakes to its employees. The most used instrument to offer the stake is Employees Stock Options (ESOPs) which can be direct or through trust. The popularity of ESOPs among new-age companies and startups had always been...
Read MoreCompanies Act 2013 provides for two distinct mechanisms to treat non-compliance of various requirements of Law. The process, responsible authority and the applicability differ in both. Both adjudication and compounding can be sou motu or on receipt of notice from the Regulatory. Let us understand the difference between the...
Read MoreCS professionals need to gear up for the last leg of shifting of 38 forms in MCA to V3 filing-web based filing to remove clerical errors, manual effort. To support the transition, V 2 filing has been disabled from 18th June 2025 and New forms to be made available...
Read MoreIn today’s dynamic business environment, companies often undergo transformation to stay relevant and competitive. Whether it’s due to a rebranding initiative, strategic pivot, merger, or expansion into new business areas, the need to change a company’s name or object clause becomes a critical consideration. In India, such changes must...
Read MoreBuy back of shares as the name suggests is a process of buying by the company of its own shares from its shareholders at market value and thus reducing its share capital. It is a great way of rewarding the shareholders and distributing the profits of the company in...
Read MoreSmall Medium exchange (SME) is a stock exchange to list securities of Small & Medium Enterprises. Currently there are two SME exchange- NSE Emerge platform and BSE SME platform. SEBI had launched the SME platform in 2011 and since then there has been exponential growth in the number of...
Read More