Income
Tax Act, 2025 vs Income Tax Act, 1961 — What Actually ChangedFrom 1st April 2026, India moved from the 64-year-old Income Tax
Act, 1961 to the Income Tax Act, 2025. If you’ve heard this
described as a “co...
MCA V3 Portal and E-Filing — Recent Digitisation Changes
(2025-26)
How the migration of company forms from
MCA21 V2 to V3 is reshaping day-to-day compliance filings.
At a
Glance
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Penalties, Compounding and Adjudication of Offences under the
Companies Act, 2013
How company law violations are
penalised, and how companies can settle many defaults through compounding.
At a
Glanc...
Secretarial Audit and Secretarial Standards under the Companies
Act, 2013
Which companies need a secretarial
audit, what MR-3 covers, and why Secretarial Standards SS-1 and SS-2 matter for
everyone.
A...
Significant Beneficial Owner (SBO) Reporting under the Companies
Act, 2013
Identifying the real individuals behind
layered shareholding structures, and the BEN forms companies must file.
At a
Glance...
Annual Compliance Calendar for Private Limited Companies
A practical, month-wise checklist of the
key Companies Act, 2013 filings every private company must track.
At a
Glance
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National Company Law Tribunal (NCLT) — Jurisdiction and Role
Understanding India's specialised
corporate court — what it hears, its structure, and the appeal process.
At a
Glance
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Oppression and Mismanagement under Sections 241-242 of the
Companies Act, 2013
How minority shareholders can seek
relief from the Tribunal against unfair or prejudicial conduct.
At a
Glance
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Compromises, Arrangements and Amalgamations under Section 230 of
the Companies Act, 2013
How companies restructure debt, merge,
or demerge through the Tribunal-sanctioned scheme process.
At a
Glance...
Fast Track Mergers under Section 233 — Expanded Scope (2025
Update)
How small companies, holding-subsidiary
structures, and now more categories can merge without going to the NCLT.
At a
Glance
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