When companies think about corporate approvals under the Companies Act, 2013, the first authority that usually comes to mind is the Registrar of Companies (ROC) or the National Company Law Tribunal (NCLT).
However, there is another important authority that plays a significant role in corporate law administration — the Regional Director (RD) of the Ministry...
Key Takeaways (30-second read)
• About 1 in 5 PF claims gets rejected. The rate was 22% in FY 2024-25, down from 29% in FY 2021-22.
• Most rejections come from five data errors: name, date of birth, bank account, duplicate UAN and missing exit date.
• Claims up to ₹5 lakh are auto-settled, often in...
Businesses need to understand the new PF wage ceiling, contribution changes and payroll compliance requirements. Chhota CFO helps businesses manage payroll compliance and related financial requirements.
Key Takeaways (30-second read)
• The EPF wage ceiling is ₹25,000 per month from 17 September 2026, up from ₹15,000 (S.O. 5109(E))....
Missed a FEMA reporting deadline? Don’t immediately assume that you need compounding. The first step is to identify whether the issue is a specified reporting delay, a substantive FEMA contravention, or both.
For businesses looking to understand financing options and make informed financial decisions, Chhota CFO provides professional accounting, taxation and financial advisory support....
Corporate Laws (Amendment) Bill, 2026 proposes greater flexibility for companies to align their financial year with overseas parent companies or commercial requirements — but this flexibility does not mean that companies can move away from India’s tax reporting framework.
For multinational groups, joint ventures and Indian subsidiaries of overseas companies, differences between the...
The concept of Significant Beneficial Ownership (“SBO”) under Section 90 of the Companies Act, 2013, read with the Companies (Significant Beneficial Owners) Rules, 2018 (“SBO Rules”), is intended to identify the individual who ultimately holds significant rights, entitlements, influence or control in a company, even where the shares are held through one or more...
An Annual General Meeting (AGM) is a statutory corporate governance requirement under the Companies Act, 2013. It gives members an opportunity to consider the company’s financial performance, statutory reports, and other matters requiring shareholder approval.
Failure to hold an AGM within the prescribed timeline is a common ROC compliance issue and may result in...
Corporate restructuring is increasingly being used by companies to simplify group structures, consolidate businesses, rationalise subsidiaries and align ownership with long-term business objectives. For certain categories of companies, the Fast Track Merger under Section 233 of the Companies Act, 2013 provides a statutory route that is distinct from the conventional merger process...
A time–sensitive note before we begin
On 8 June 2026, the Reserve Bank of India opened a special US Dollar–Rupee swap facility for fresh FCNR(B) deposits of three to five years, simultaneously suspending the interest rate ceiling on that tenor band and exempting such deposits from CRR and SLR maintenance. The response was extraordinary: deposits mobilised under the facility crossed...
The Ministry of Corporate Affairs (“MCA”) has further extended the Companies Compliance Facilitation Scheme, 2026 (“CCFS-2026”) up to 15 September 2026, providing eligible companies additional time to regularise specified pending filings and avail the concessions available under the Scheme.
The extension has been notified by MCA through General Circular No. 04/2026...
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