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...
No business does not mean no compliance.
A company may have zero turnover, no revenue, no employees, and no business activity, but if it continues to exist as a registered company, its statutory compliance obligations generally continue.
Need Help With ROC Compliance for Your Inactive Company?
What Does a Zero-Turnover Company Need to Do?
Depending on the company’s status and...
You have a business name, logo, or product brand that customers recognise. But is it legally protected?
A trademark registration gives your brand statutory protection and helps establish your rights over the mark in relation to the goods or services for which it is registered.
Whether you are a startup in Koramangala, an established business in Whitefield, or a company serving...
Can a company give a loan to its director, subsidiary or group company?Yes, in certain circumstances—but the Companies Act, 2013 places important restrictions and approval requirements.
For expert guidance on corporate law, ROC compliance and transaction advisory, businesses can consult Chhota CFO.
The two key provisions are Section 185 and Section 186.
To...
Starting a business is an exciting step, but the registration process can feel complicated when you are doing it for the first time. One of the most important decisions for entrepreneurs is choosing the right business structure. A private limited company is a popular option because it provides a separate legal identity, limited liability, and a structured framework for business growth.
Before...
