Company Secretary
The Code on Wages (Central) Rules, 2026 marks the biggest restructuring of India’s wage compliance framework in nearly 90 years. From twice-yearly VDA revisions and unified employee registers to the new 100% pre-deposit rule for employer appeals, the Rules fundamentally reshape payroll, bonus, disciplinary, and wage-claim compliance for Indian businesses.
India’s GIFT IFSC framework now enables eligible Indian public companies to list their shares on recognised international exchanges without undertaking a traditional IPO or raising fresh capital. This article explains the legal structure behind direct listings under Section 23(3) of the Companies Act, the LEAP Rules 2024, and the IFSCA Listing Regulations.
Governance in GIFT City IFSC is judged on judgment, not checklists. This article explains how IFSCA actually evaluates boards—through decision-making quality, risk deliberation, documentation, and capital oversight—and why technically compliant entities still face scrutiny. Essential reading for IFSC promoters, directors, and compliance leaders.
A complete Board Resolution format to approve change of name of the company, including background note, deliberations, legal process, and ROC filing steps. Ideal for professionals handling rebranding or compliance. Keywords: board resolution change of name, name change of company, ROC filings
A practical and legally accurate guide on drafting a Board Resolution for appointing an Additional Director under Section 161(1) of the Companies Act, 2013. Covers when the resolution is required, essential components, DIR-12 filing, compliance steps, common mistakes, and a downloadable template for companies and professionals.
Step-by-step guide to ESOP approvals in India: what board and shareholder resolutions must include, Rule 12 disclosures, grant procedures, and drafting pitfalls to avoid.
India is considering its most meaningful audit reform in years. MCA may exempt companies with turnover up to ₹1 crore from mandatory statutory audits — a shift that could reduce compliance costs, support small businesses, and align India with global proportional-governance standards.
A complete legal guide for Indian startups on how to structure ESOPs — from approvals and valuation to grant, taxation, and compliance under Indian law.
Learn how Indian startups and employees can plan ESOP taxation under the Income Tax Act, 1961 — covering perquisite tax, capital gains, and DPIIT exemptions.
Every ESOP in India must comply with Rule 12 of the Companies Act. Learn how startups can legally approve, file, and report ESOPs — from MGT-14 to PAS-3 and valuation.
