"I am a Practicing Company Secretary (PCS) based in Delhi, heading S Kothiyal & Associates, a firm specializing in corporate compliance and governance. I hold professional qualifications as a Company Secretary, Certified CSR Professional, and GST Professional from the Institute of Company Secretaries of India (ICSI). With a strong commitment to excellence and integrity, I offer expert advisory services in corporate laws, regulatory compliance, corporate social responsibility, and goods and services tax, catering to a diverse clientele across industries. My expertise ensures that businesses navigate the complex legal and statutory landscape effectively while maintaining robust corporate governance standards. "
Mandatory compliance for foreign investment in India. Learn the difference between FC-GPR (FDI issue) and FC-TRS (share transfer) reporting under FEMA and RBI’s FIRMS portal.
CBIC introduced new GST Rules 9A and 14A (effective Nov 1, 2025) to automate registration within 3 days. Rule 14A offers simplified registration for small taxpayers.
Compare the rules for managerial remuneration in public and private companies under the Companies Act, 2013. Learn about legal caps, disclosures, and penalties.
A guide to issuing bonus shares for private companies under the Companies Act, 2013, covering legal frameworks, procedural steps, benefits and limitations.
The Chairman Emeritus role is unregulated under the Companies Act, 2013. Learn about the legal vacuum, governance implications, and the need for reform.
A comprehensive overview of India dividend framework Learn about the legal definitions compliance under the Companies Act, SEBI regulations taxation and the detailed process for dividend declaration and payment.
Learn the legal framework, conditions, and procedures for a share buy-back by private companies under the Companies Act, 2013. A guide to the process.
RBI’s 2025 directions on Alternative Investment Funds (AIFs) introduce new investment caps, a tiered provisioning model, and a clear equity vs. debt distinction.
Section 441 allows compounding of certain company law offences, avoiding prosecution through penalties. Learn procedure, scope, and list of compoundable sections.
1. Introduction: In an era where regulatory compliance and corporate transparency are paramount, the Ministry of Corporate Affairs (MCA) has introduced a significant procedural refinement: the Extract of Auditor’s Report (Standalone) as a linked webform under the MCA V3 portal. This new development, interlinked with Form AOC-4, is designed to streamline the submission of statutory […]
