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Bhavya Taneja

Latest Posts by Bhavya Taneja

Conversion of Unlisted Public Limited Company Into LLP

January 23, 2026 879 Views 0 comment Print

This clarifies the eligibility for direct conversion into an LLP. The takeaway is that compliance with the LLP Act and Rules enables a one-step conversion.

Fast Track Merger (Various Aspects of Companies Act, 2013)

August 20, 2025 1293 Views 0 comment Print

Understand the fast-track merger process under Section 233 of the Companies Act, 2013, covering requirements for small, start-up, and subsidiary companies, without NCLT approval.

Understanding Significant Beneficial Ownership (SBO) Rules

September 29, 2023 9168 Views 0 comment Print

Learn about Significant Beneficial Ownership (SBO) rules under Companies Act, 2013, including thresholds, reporting requirements, and common examples.

External Commercial Borrowings: Regulations, Eligibility and Reporting

July 5, 2023 8388 Views 0 comment Print

This comprehensive article delves into the topic of External Commercial Borrowings (ECB), covering the regulations, eligibility criteria, and reporting requirements. Gain insights into the purpose, maturity period, limits, and procedures associated with ECB. Stay informed about the latest updates and guidelines for raising ECB.

Companies (CSR Policy) Amendment Rules, 2022 – Analysis

October 18, 2022 7173 Views 5 comments Print

Learn about the latest changes in the Companies (CSR Policy) Amendment Rules, 2022. Understand the impact on CSR Committees and compliance with Companies Act, 2013.

CARO REPORTING Format as applicable from 01st April 2022

July 5, 2022 356655 Views 6 comments Print

Understand the CARO Reporting format applicable from April 2022 for companies. Learn about the exemptions and requirements for financial statements.

Deemed Public Company (DPC)

June 23, 2021 105264 Views 12 comments Print

‘Deemed Public Company’ is nowhere specifically defined under Companies Act, 2013 or its Rules. So, it is only after analysis of Sub-Section 71 of Section 2 can one get an indirect definition of deemed public company. Section 71 reads as under:  “public company” means a company which- (a) is not a private company and; (b) […]

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