Legal & Compliance
Knowledge Centre
A practical reference for company capital, digital signatures, registration, ROC, taxes and business obligations.
68 topics shown
Capital & IncorporationWhat is paid-up capital?
Paid-up capital is the amount credited as paid for shares issued by a company. It is not the same as authorised capital, turnover, profit or the incorporation fee. For example, 10,000 shares with a face value of ₹10, fully paid, represent ₹1,00,000 of paid-up share capital; securities premium is accounted for separately. Subscription receipts, allotments and company records must agree.
Framework: Companies Act, 2013 — sections 2(64) and 52
Check current notifications and your circumstances before filing.
Capital & IncorporationAuthorised, subscribed and paid-up capital
Authorised capital is the maximum share capital permitted by the memorandum. Subscribed capital is the part shareholders agree to take, and paid-up capital is the amount credited as paid on issued shares. An authorised-capital figure does not mean money has already been received. Increasing the authorised limit and issuing additional shares are different actions with different approvals and filings.
Framework: Companies Act, 2013 — sections 2, 61, 62 and 64
Check current notifications and your circumstances before filing.
Capital & IncorporationIs ₹1 lakh minimum capital compulsory?
The former general ₹1 lakh minimum paid-up capital for a private company and ₹5 lakh for a public company were removed by the 2015 amendment. Do not confuse a chosen authorised-capital amount with a compulsory minimum deposit. Subscribers must still pay what they undertake to subscribe, and regulated sectors may impose separate capital or net-worth requirements.
Framework: Companies Act, 2013 — sections 2(68), 2(71) and 10A
Check current notifications and your circumstances before filing.
Capital & IncorporationHow is share capital increased?
Identify whether the authorised limit must rise, whether new shares will be allotted, and which issue route is permitted. Check the articles, valuation where relevant, shareholder and Board approvals, payment evidence and statutory registers. SH-7 concerns alteration of share capital; PAS-3 records allotment where applicable. Rights issues, private placements and bonus issues have different rules.
Framework: Companies Act, 2013 — sections 42, 61–64
Check current notifications and your circumstances before filing.
Capital & IncorporationHow does company registration work?
New company incorporation is handled through MCA’s SPICe+ and linked forms. The process includes name selection, constitution and object clauses, subscriber/director particulars, registered-office evidence and digital signatures. PAN/TAN and linked registrations are integrated as applicable. Incorporation alone does not grant every sector licence or remove later filing duties.
Framework: Companies Act, 2013 — sections 3–7; Companies (Incorporation) Rules
Check current notifications and your circumstances before filing.
Capital & IncorporationDocuments for company incorporation
Prepare identity and address evidence for subscribers/directors, proposed names and activities, shareholding details, and registered-office evidence. Depending on occupancy, this can include ownership/lease documents, the owner’s consent and a recent utility bill. Foreign documents may require notarisation, apostille or consularisation. The checklist changes with entity type and applicant residency.
Framework: MCA SPICe+ and linked-form requirements
Check current notifications and your circumstances before filing.
Capital & IncorporationPrivate limited company: members and directors
An ordinary private limited company requires at least two members and two directors; the same people can hold both roles. Its articles restrict share transfer and prohibit invitations to the public to subscribe for securities. There is generally a 200-member limit, subject to statutory exclusions. At least one director must meet the resident-director requirement.
Framework: Companies Act, 2013 — sections 2(68), 3 and 149
Check current notifications and your circumstances before filing.
Capital & IncorporationOne Person Company (OPC)
An OPC has one member and may have one director. Nominee consent and applicable eligibility rules are part of incorporation. OPC status provides specific procedural relaxations, but does not eliminate accounting, audit, tax or annual-filing obligations. Confirm current incorporation rules before deciding eligibility or conversion requirements.
Framework: Companies Act, 2013 — sections 2(62), 3 and 122
Check current notifications and your circumstances before filing.
Capital & IncorporationSection 8 company and charitable objects
A Section 8 company is formed for permitted charitable or not-for-profit objects. Its profits must support those objects and it cannot distribute dividends to members. A Section 8 licence is distinct from income-tax charitable registration, donation-deduction eligibility and permission to receive foreign contributions. These require separate examination and approvals.
Framework: Companies Act, 2013 — section 8
Check current notifications and your circumstances before filing.
Capital & IncorporationMemorandum and Articles of Association
The memorandum identifies constitutional matters such as objects, liability and capital. The articles govern internal management. They should fit the business and shareholding arrangements. Material changes may need prescribed resolutions and filings; an informal agreement alone does not amend the filed constitutional documents.
Framework: Companies Act, 2013 — sections 4, 5, 13 and 14
Check current notifications and your circumstances before filing.
Capital & IncorporationRegistered office and change of address
A company must maintain a registered office capable of receiving official communications and satisfy verification requirements. Changes within a city, to another city, to another ROC jurisdiction or to another state follow different procedures. Check occupancy evidence, approvals, MCA forms and effects on tax and other registrations. A branch office is not automatically the registered office.
Framework: Companies Act, 2013 — sections 12 and 13
Check current notifications and your circumstances before filing.
ROC & GovernanceINC-20A: commencement of business
A company with share capital covered by section 10A must file the commencement declaration within 180 days of incorporation, confirming payment for subscribed shares, and meet registered-office verification requirements before commencing business or borrowing. Confirm applicability to the incorporation date and company type. The incorporation certificate is not a substitute for this declaration.
Framework: Companies Act, 2013 — section 10A; Form INC-20A
Check current notifications and your circumstances before filing.
Digital Signatures & DirectorsDIN and director identification
DIN identifies an individual director; it is not a company registration number or a digital-signature certificate. A person should not obtain multiple DINs. Incorporation and appointment routes determine how a DIN is applied for, and the director must maintain current details and comply with applicable KYC requirements.
Framework: Companies Act, 2013 — sections 153–159
Check current notifications and your circumstances before filing.
Digital Signatures & DirectorsWhat is a Digital Signature Certificate?
A DSC links a subscriber’s identity with a public key used to verify digital signatures. Obtain it from a Certifying Authority licensed by the Controller of Certifying Authorities (CCA). It is used for supported electronic filings and signing; it is not simply a scanned handwritten signature. The required certificate type depends on the portal and intended use.
Framework: Information Technology Act, 2000; India PKI framework
Check current notifications and your circumstances before filing.
Digital Signatures & DirectorsDSC expiry, renewal and revocation
Check the certificate’s stated validity dates and issuing CA’s policy. An expired or revoked certificate cannot be used for fresh signing. Renewal/reissuance may require fresh identity verification and portal association. Whether an older signature validates depends on signing time, certificate status and validation evidence; expiry does not automatically mean every previously signed document is invalid.
Framework: CCA FAQs and certificate policies
Check current notifications and your circumstances before filing.
Digital Signatures & DirectorsDSC token, PIN and signing safety
Keep the signing private key and token/PIN under the subscriber’s control. Review a document before authorising its signature. Do not post DSC PINs, OTPs or identity documents in this chatbot. If a key or token is compromised, contact the issuing CA about revocation and update affected filing portals.
Framework: CCA subscriber responsibilities and certificate policy
Check current notifications and your circumstances before filing.
Digital Signatures & DirectorsUsing a DSC on MCA
MCA filings require the authorised signatory’s compatible DSC to be associated with the correct user/profile and identity details. Check certificate validity, identity matching, supported signing utility and portal instructions. A DSC used successfully on one portal may still need registration on another. Use the current MCA help instructions for technical errors.
Framework: MCA DSC association guidance
Check current notifications and your circumstances before filing.
Digital Signatures & DirectorsDirector KYC and appointment changes
Director KYC and appointment/resignation filings serve different purposes. DIR-3 KYC requirements concern DIN-holder details; DIR-12 is used for relevant company director/KMP changes. Confirm the current filing cycle, form version and exemptions on MCA rather than assuming every director follows the same procedure. Keep consent, identity and appointment/resignation records.
Framework: Companies Act, 2013; Appointment and Qualification of Directors Rules
Check current notifications and your circumstances before filing.
ROC & GovernanceWhat are annual ROC compliances?
Annual compliance usually involves financial statements, audit, the Board’s report, applicable meetings, annual return and financial-statement filing. It also requires updated statutory registers and event-based filings. Requirements differ for OPCs, small companies, listed companies and other classes. A company with no trading activity can still have filing obligations.
Framework: Companies Act, 2013 — sections 92, 96, 128–139
Check current notifications and your circumstances before filing.
ROC & GovernanceAOC-4: financial-statement filing
Section 137 generally requires filing adopted financial statements with the ROC within 30 days of the AGM. OPCs and cases involving no AGM or unadopted statements have special rules. The applicable AOC-4 variant, attachments and any extension must be checked for the company and year. Do not use one fixed calendar date without the AGM facts.
Framework: Companies Act, 2013 — section 137
Check current notifications and your circumstances before filing.
ROC & GovernanceMGT-7 / MGT-7A: annual return
The annual return reports particulars such as capital, members and management. Section 92 generally provides a 60-day period from the AGM, or the date it should have been held where no AGM occurs, with prescribed reasons. MGT-7A is the abridged form for eligible classes. Verify the applicable form, certification and notified extensions.
Framework: Companies Act, 2013 — section 92; Management and Administration Rules
Check current notifications and your circumstances before filing.
ROC & GovernanceAnnual general meeting (AGM)
Companies other than OPCs generally hold an AGM each year. The first AGM is ordinarily within nine months of the first financial-year end; subsequent AGMs are generally within six months, with a maximum 15-month gap. Special rules and permissible extensions must be checked. Filing an annual return does not replace holding an AGM where required.
Framework: Companies Act, 2013 — section 96
Check current notifications and your circumstances before filing.
ROC & GovernanceBoard meetings and minutes
The ordinary rule requires the first Board meeting within 30 days of incorporation, at least four meetings annually and no gap over 120 days. Eligible OPCs, small companies, dormant companies and notified classes have relaxations. Record notices, attendance, decisions and minutes, and apply the relevant Secretarial Standards where required.
Framework: Companies Act, 2013 — sections 118 and 173
Check current notifications and your circumstances before filing.
ROC & GovernanceAuditor appointment and statutory audit
For a non-government company, the Board generally appoints the first auditor within 30 days of registration; the statute provides a member-appointment route if it fails. Later appointments and applicable ROC notices follow separate requirements. A company’s statutory audit obligation is distinct from income-tax audit thresholds. Government-company and special-class rules differ.
Framework: Companies Act, 2013 — sections 139–147
Check current notifications and your circumstances before filing.
ROC & GovernanceBooks, registers and company records
Maintain books and supporting records, financial statements, minutes, registers of members and relevant director/charge/interest records. Retention, location, inspection and electronic-backup requirements differ by record type. Bank statements alone do not replace statutory books or registers. Keep approvals and filed-form acknowledgements with transaction records.
Framework: Companies Act, 2013 — sections 88, 118, 128 and 170
Check current notifications and your circumstances before filing.
ROC & GovernanceLoans, charges and security filings
Creating or modifying security over company assets can require registration of a charge with the ROC, and repayment may require a satisfaction filing. Company-law charge filings are separate from lender documentation. Filing windows and additional fees depend on the event and statutory route; obtain the loan/security documents and dates before calculating a deadline.
Framework: Companies Act, 2013 — sections 77–87
Check current notifications and your circumstances before filing.
ROC & GovernanceBeneficial ownership and SBO declarations
Registered ownership and beneficial ownership may differ. Examine beneficial-interest declarations and significant-beneficial-owner obligations, including indirect holdings and control. Do not decide applicability using only the name on a share certificate. Relevant declarations, registers and ROC filings depend on the ownership chain and current rules.
Framework: Companies Act, 2013 — sections 89 and 90
Check current notifications and your circumstances before filing.
ROC & GovernanceCorporate Social Responsibility (CSR)
Section 135 generally applies when the immediately preceding financial year meets any one threshold: net worth ₹500 crore, turnover ₹1,000 crore or net profit ₹5 crore. The spending framework generally uses 2% of the average net profits of the preceding three financial years, with provisions for newer companies. Committee, unspent amounts, eligible activities and reporting need separate review.
Framework: Companies Act, 2013 — section 135 and Schedule VII
Check current notifications and your circumstances before filing.
ROC & GovernanceClosing or striking off a company
Stopping business does not automatically close a company. Strike-off, dormant status, winding-up and insolvency are different routes. Eligibility, liabilities, filings, approvals and restrictions must be checked before applying. Until the legal status changes, relevant compliance obligations may continue.
Framework: Companies Act, 2013 — sections 248–252 and 455
Check current notifications and your circumstances before filing.
LLP & PartnershipsLLP registration and partner requirements
An LLP is a separate legal entity governed by the LLP Act. It needs at least two partners and at least two individual designated partners, with the applicable Indian-residency requirement met. Incorporation, partner particulars, the LLP agreement and its filing must be handled separately. Partner contribution is not company share capital.
Framework: LLP Act, 2008 — sections 3, 6 and 7
Check current notifications and your circumstances before filing.
LLP & PartnershipsLLP agreement and changes
The LLP agreement sets out partner rights, duties, contribution and profit-sharing arrangements. File prescribed particulars and changes through the applicable MCA form, and check state stamp duty. Admission, retirement and designated-partner changes may also need separate notices. Contributions can take permitted forms and must be properly recorded.
Framework: LLP Act, 2008 — sections 23, 25 and 32
Check current notifications and your circumstances before filing.
LLP & PartnershipsLLP annual filings: Form 8 and Form 11
LLPs file an annual return and a Statement of Account and Solvency. The Act generally requires the annual return within 60 days of financial-year closure. Form 8 follows the accounting/solvency timetable under the Act and Rules. Check current MCA instructions, financial-year eligibility, audit/certification requirements and extensions; a nil-business LLP is not automatically exempt.
Framework: LLP Act, 2008 — sections 34 and 35; LLP Rules
Check current notifications and your circumstances before filing.
GST & Indirect TaxWhen is GST registration required?
GST registration depends on aggregate turnover, state, type of supply and compulsory-registration provisions. Turnover-based exemptions and special notifications mean there is no single threshold suitable for every business. Interstate, e-commerce, reverse-charge and other cases require checking applicable exemptions as well as section 24. Provide your state, goods/services mix and turnover to assess the correct route.
Framework: CGST Act, 2017 — sections 22–25 and exemption notifications
Check current notifications and your circumstances before filing.
GST & Indirect TaxGST registration documents and verification
Typical information includes PAN, constitution evidence, promoter/authorised-signatory particulars and proof of the principal place of business. Aadhaar authentication or other verification can apply. The portal and officer may require additional evidence depending on the case. Keep applicant-controlled contact details and do not share OTPs in chat.
Framework: GST registration portal guide
Check current notifications and your circumstances before filing.
GST & Indirect TaxGSTR-1, GSTR-3B and return obligations
GSTR-1 reports outward supplies; GSTR-3B is the summary return used for liability, eligible credit and payment. Frequency and deadlines depend on the taxpayer’s scheme and period. A nil-activity period may still require a return. Reconcile sales, credit/debit notes, e-invoices and accounting records, and check current portal advisories before filing.
Framework: CGST Act and Rules; GST Portal return instructions
Check current notifications and your circumstances before filing.
GST & Indirect TaxInput tax credit and GSTR-2B
GSTR-2B is an auto-drafted input-tax-credit statement; taxpayers do not file it as a return. Reconcile it with purchase records and assess eligibility before claiming credit in GSTR-3B. Appearance in GSTR-2B alone does not override blocked-credit rules, time limits or other legal conditions. Imports, reversals and amendments may need separate checks.
Framework: CGST Act — sections 16 and 17; GSTR-2B FAQs
Check current notifications and your circumstances before filing.
GST & Indirect TaxGST rate, HSN/SAC and exemptions
A GST rate depends on classification, the nature of supply and the notification effective on the transaction date. Do not apply a generic 18% rate to every product or service. Identify the HSN/SAC, description, recipient and relevant conditions, then verify current rate/exemption notifications. Mixed and composite supplies may need additional analysis.
Framework: CGST/IGST Acts and current rate notifications
Check current notifications and your circumstances before filing.
GST & Indirect TaxComposition scheme and QRMP
Composition levy and the Quarterly Return Monthly Payment scheme are different arrangements. Composition eligibility, restrictions and credit consequences must be assessed separately from QRMP eligibility and payment procedures. Choosing quarterly filing does not necessarily remove monthly payment requirements. Check turnover, activities, interstate/e-commerce transactions and current conditions.
Framework: CGST Act — section 10; GST scheme notifications
Check current notifications and your circumstances before filing.
GST & Indirect TaxE-invoicing and e-way bills
E-invoicing reports specified invoices to an authorised registration system and generates an IRN/QR code; an e-way bill concerns movement of goods. They are not interchangeable. Applicability thresholds, exempt classes, document types, timing and movement rules must be checked against current notifications and portal advisories.
Framework: CGST Rules — invoicing and e-way bill provisions
Check current notifications and your circumstances before filing.
GST & Indirect TaxGST cancellation, notices and final returns
Cancellation does not automatically erase prior tax, interest or return liabilities. Review the effective date, outstanding returns, stock/credit consequences, notice-response requirements and any final return. Revocation or appeal options depend on why registration was cancelled and applicable time limits. Review the actual notice before deciding the response.
Framework: CGST Act — sections 29 and 30; applicable Rules
Check current notifications and your circumstances before filing.
Income Tax & AccountsIncome-tax Act, 2025: which law applies?
The Income-tax Act, 2025 commenced on 1 April 2026, subject to its provisions. Earlier years and proceedings can remain governed by the 1961 Act under transition/savings rules. Identify the income period, assessment/tax year and type of proceeding before selecting a section or form. Old section numbers should not automatically be reused for the new Act.
Framework: Income-tax Act, 2025; repeal and savings provisions
Check current notifications and your circumstances before filing.
- Income-tax Act, 2025 — official text ↗
- Income Tax Department — 2025 Act and 2026 Rules ↗
- Income Tax Department — transition guidance ↗
Income Tax & AccountsIncome-tax rates and regime selection
Tax rates depend on taxpayer type, year, regime and eligibility for optional provisions. Surcharge, cess, rebates and special-rate income can change the result. A company, LLP and individual do not use the same rate table. Provide the relevant tax year and entity type before comparing regimes or calculating liability.
Framework: Applicable Income-tax Act, Finance Act and Rules
Check current notifications and your circumstances before filing.
Income Tax & AccountsIncome-tax return filing
Select the return form for the taxpayer type, income sources and relevant year. Reconcile financial statements, tax credits and information statements; calculate tax and complete verification. Due dates differ for audit, transfer-pricing and other cases and may be extended by notification. No single date is correct for all taxpayers.
Framework: Income-tax Act, 2025 / saved 1961 Act provisions; applicable Rules
Check current notifications and your circumstances before filing.
Income Tax & AccountsTDS, TCS and TAN
TDS/TCS obligations depend on the payment or transaction, payer/payee status, thresholds, rates and year. Identify the correct provision, obtain required tax identifiers, deposit tax and file the applicable statement/certificate. Non-resident payments require additional examination of chargeability and treaty documents. TAN and PAN are different identifiers.
Framework: Applicable Income-tax Act and Rules
Check current notifications and your circumstances before filing.
Income Tax & AccountsAdvance tax, interest and tax payments
Advance tax is payment of estimated tax during the applicable period. Assess expected income, credits, exclusions and the statutory instalment schedule. Underpayment or delay can lead to interest. Confirm the correct law/year and payment code; depositing tax under the wrong period or identifier can require correction.
Framework: Applicable Income-tax Act and Rules
Check current notifications and your circumstances before filing.
Income Tax & AccountsTax audit versus statutory company audit
Company-law audit and income-tax audit are separate tests. Tax-audit applicability can depend on business/professional receipts, cash transaction conditions, presumptive-tax provisions and the relevant year. A company may require statutory audit even when a tax-audit turnover test is not met. Review current provisions before applying an old threshold.
Framework: Companies Act, 2013; applicable Income-tax Act
Check current notifications and your circumstances before filing.
Income Tax & AccountsAccounting and recordkeeping
Keep complete sales, purchase, banking, payroll, asset, loan and tax records with supporting documents. Reconcile books with tax returns and financial statements. Accounting standards, audit, electronic-backup and retention requirements depend on the entity and laws. Maintaining books throughout the year reduces filing-time mismatches.
Framework: Companies Act, 2013 — sections 128–134; tax recordkeeping provisions
Check current notifications and your circumstances before filing.
MSME & Business LicencesCurrent MSME classification
From 1 April 2025, the investment/annual-turnover ceilings are: Micro — ₹2.5 crore / ₹10 crore; Small — ₹25 crore / ₹100 crore; Medium — ₹125 crore / ₹500 crore. Both parts of the composite test matter. Investment is in plant and machinery or equipment as defined by the rules; it is not paid-up share capital.
Framework: MSME revised classification effective 1 April 2025
Check current notifications and your circumstances before filing.
MSME & Business LicencesUdyam registration
Udyam registration identifies an eligible MSME through the official portal using the prescribed self-declaration and linked information process. Government registration is free; a professional may separately quote for assistance. Udyam does not incorporate a company, confer GST registration or replace sector licences. Use the official portal and keep enterprise details current.
Framework: MSMED Act, 2006; Udyam notifications
Check current notifications and your circumstances before filing.
MSME & Business LicencesPayments to micro and small enterprises
Under the MSMED Act, a written payment agreement with an eligible micro or small supplier cannot extend beyond 45 days from acceptance/deemed acceptance; without such an agreement the statutory appointed-day rule matters. Delayed-payment interest, facilitation-council remedies, ROC disclosures and income-tax consequences are separate questions. Verify supplier status and actual acceptance/payment dates.
Framework: MSMED Act, 2006 — sections 15–18; applicable disclosure rules
Check current notifications and your circumstances before filing.
MSME & Business LicencesDPIIT Startup recognition
DPIIT recognition is separate from incorporation and Udyam registration. The official Startup India portal reports a February 2026 revision increasing the recognition turnover threshold from ₹100 crore to ₹200 crore. Other entity, age, innovation and restructuring conditions still matter. Recognition does not automatically grant every tax exemption or funding benefit. Use the current eligibility page and notification.
Framework: DPIIT notification G.S.R. 108(E), 4 February 2026
Check current notifications and your circumstances before filing.
MSME & Business LicencesFSSAI registration and food licences
Food businesses need the applicable registration or licence under the food-safety framework. The category depends on the kind of business, capacity, turnover, premises and other criteria. Use FoSCoS’s current eligibility tool rather than relying on an old turnover limit. A licence for one premises or product scope may not cover another activity or unit.
Framework: Food Safety and Standards Act, 2006 — section 31; licensing regulations
Check current notifications and your circumstances before filing.
MSME & Business LicencesImporter Exporter Code (IEC)
IEC is the DGFT identifier used for applicable import/export activities, subject to exemptions. DGFT requires holders to update or confirm details electronically each year during April–June, even when there is no change, under the cited framework. Confirm any current extension or special category. IEC does not replace customs, GST, product or sector permissions.
Framework: Foreign trade framework; DGFT IEC update notifications
Check current notifications and your circumstances before filing.
MSME & Business LicencesState and local business approvals
State Shops and Establishments requirements, municipal trade licences, professional tax, fire permissions and other approvals depend on location, premises and activity. Company incorporation does not replace them. Identify the state, municipality, employee count and activity before selecting the applicable state law or portal. This library does not yet contain every state rule.
Framework: State/local laws — location-specific review required
Provide the state and city so the relevant local rules can be checked.
Intellectual Property & LegalTrademark registration and renewal
A trademark protects a qualifying sign for the goods/services covered by registration. Search for conflicts, select appropriate classes and review examination/opposition requirements. Registration is generally for ten years and may be renewed for further ten-year periods. MCA name approval or a domain purchase is not trademark protection.
Framework: Trade Marks Act, 1999; Trade Marks Rules, 2017
Check current notifications and your circumstances before filing.
Intellectual Property & LegalTrademark objections and opposition
An examination objection from the Registry and an opposition by another party are different stages. Read the actual communication, grounds, service date and applicable deadline. A filed application is not a guaranteed registration. Prepare evidence and a reasoned response instead of filing a generic reply for every mark.
Framework: Trade Marks Act, 1999; Trade Marks Rules, 2017
Check current notifications and your circumstances before filing.
Intellectual Property & LegalForeign investment and FEMA compliance
Foreign investment requires checking the investor, sector, entry route, caps, pricing, payment method and reporting. Company-law allotment documents do not replace FEMA compliance. FC-GPR, FC-TRS and annual foreign-liability reporting may apply to different events. Use current RBI directions and authorised-dealer bank guidance before assigning a deadline; read the linked reference with later amendments.
Framework: FEMA, 1999; Non-Debt Instruments Rules and RBI reporting regulations
Check current notifications and your circumstances before filing.
Intellectual Property & LegalOverseas investment
Overseas investment by an Indian resident requires checking eligibility, the foreign entity, financial commitment, permitted structure and reporting. Overseas-investment rules differ from inbound FDI rules. Delayed reporting can restrict further commitments in applicable cases. Review the transaction with the authorised-dealer bank and current RBI directions.
Framework: FEMA Overseas Investment framework, 2022 and RBI Directions
Check current notifications and your circumstances before filing.
Employment & DataCurrent labour-law framework
The Labour Ministry announced the four Labour Codes effective from 21 November 2025: Code on Wages, Industrial Relations Code, Code on Social Security, and Occupational Safety, Health and Working Conditions Code. Applicable rules, schemes, notifications and transition provisions must also be checked. Do not assume an old-law checklist or one state’s rules cover every establishment.
Framework: Four Labour Codes and applicable subordinate legislation
Check current notifications and your circumstances before filing.
Employment & DataWages, payroll and workplace records
Payroll compliance involves wage definitions, applicable minimum rates, timely payment, deductions, records and workplace entitlements. Requirements can vary by state, occupation and establishment. Salary structure alone does not decide whether a payment falls outside the legal wage definition. Confirm current rules and employee classification before calculating contributions or entitlements.
Framework: Code on Wages, 2019 and relevant employment rules
Check current notifications and your circumstances before filing.
Employment & DataDPDP Act and phased commencement
The Digital Personal Data Protection Act, 2023 and DPDP Rules, 2025 have a phased commencement schedule. At this library’s October 2026 snapshot, not every substantive duty is already operative: additional phases are scheduled after notification. Map personal-data collection, notices, permitted use, access controls, processors and grievance handling; confirm the provision-specific effective date.
Framework: DPDP Act, 2023; DPDP Rules, 2025 and commencement notifications
Check current notifications and your circumstances before filing.
Compliance PlanningHow do I find the correct filing deadline?
Identify the entity type, financial/tax year, triggering event and applicable form. AGM-linked, incorporation and monthly tax deadlines use different starting points. Check the law, current official extensions and portal advisories. This assistant does not provide a live deadline calendar or calculate penalties from incomplete facts.
Framework: Relevant Act, Rules and latest notifications
Check current notifications and your circumstances before filing.
- MCA — forms, notifications and master data ↗
- CBIC — GST legislation and notifications ↗
- Income Tax Department — 2025 Act and 2026 Rules ↗
Compliance PlanningGovernment fees versus professional charges
Government filing fees, state stamp duty, taxes and professional assistance charges are separate. Amounts can depend on capital, entity type, state, form and delay. The firm does not publish professional service prices online; contact the team for a personalised proposal. Government and statutory fees should be checked against the official schedule. Confirm the final scope and official fee schedule before paying.
Framework: Applicable filing-fee rules and state stamp laws
Check current notifications and your circumstances before filing.
Compliance PlanningWhich Acts and rules should I review?
Core references include the Companies Act, 2013; LLP Act, 2008; Information Technology Act, 2000/CCA framework; CGST and IGST framework; Income-tax Act, 2025 and saved 1961 Act provisions; MSMED Act, 2006; Trade Marks Act, 1999; FEMA, 1999; food-safety legislation; Labour Codes; and DPDP framework. Sector and state laws may add requirements. This is a scoped reference library, not a complete consolidation of Indian law.
Framework: Act and official-source directory
Check current notifications and your circumstances before filing.
- Companies Act, 2013 — India Code ↗
- LLP Act, 2008 — India Code ↗
- CBIC — GST legislation and notifications ↗
- Income Tax Department — 2025 Act and 2026 Rules ↗
- Labour Ministry — labour codes and rules ↗
Our FirmWhere is this firm legally registered?
This website uses the name Shanky Santani & Associates and publishes offices in Bilaspur and Raipur. The firm’s legal constitution, registration number, CIN/LLPIN (if applicable), GSTIN, registered office and professional membership/COP evidence have not been verified for this knowledge base. The assistant cannot confirm or invent them. Please request the relevant details directly from the team.
Framework: Firm information — registration evidence pending
Office locations are not proof of the legal registered office.
Our FirmHow do I contact the team?
The website lists: Head Office — 03, 1st Floor, R.S. Chambers, Near Maharana Pratap Chowk, Bilaspur, Chhattisgarh 495001; Branch Office — D-42, Khanji Nagar, VIP Road, Raipur, Chhattisgarh 492001. Main phone/WhatsApp: +91 9644426464. These are the site’s published contact details; confirm before visiting.
Framework: Published website contact details
For legal registration evidence, ask the team separately.
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Try a shorter search or choose another category. Our team can help with questions outside this library.
Ask the team →Official Acts, regulators and reference sources
Use the official text with later amendments, rules, commencement notifications and applicable state provisions. A link to a regulator is a starting point, not proof that every case has the same requirement.
- Companies Act, 2013 — India Code ↗
- MCA — SPICe+ and linked filing FAQs ↗
- MCA — forms, notifications and master data ↗
- Controller of Certifying Authorities — FAQs ↗
- CCA — obtaining a digital signature ↗
- MCA — INC-20A instruction kit ↗
- LLP Act, 2008 — India Code ↗
- MCA — LLP Form 8 instruction kit ↗
- CBIC — GST legislation and notifications ↗
- GST Portal — registration guide ↗
- GST Portal — GSTR-2B FAQs ↗
- Income-tax Act, 2025 — official text ↗
- Income Tax Department — 2025 Act and 2026 Rules ↗
- Income Tax Department — transition guidance ↗
- Ministry of MSME — revised classification ↗
- Udyam — important registration information ↗
- MSMED Act, 2006 — India Code ↗
- Startup India — recognition eligibility ↗
- Startup India — current recognition updates ↗
- Labour Ministry — Codes effective from 21 November 2025 ↗
- Labour Ministry — labour codes and rules ↗
- MeitY — DPDP Rules, 2025 ↗
- NIST — DPDP implementation phases ↗
- IP India — trademark basics ↗
- IP India — Trade Marks Rules, 2017 ↗
- FSSAI — licensing and registration ↗
- FoSCoS — business eligibility ↗
- DGFT — annual IEC update requirement ↗
- RBI — Foreign Investment in India reference ↗
- RBI — Overseas Investment Directions ↗
Employment & DataPF, ESI and employee benefits+
PF, ESI, gratuity and other employee-benefit duties depend on applicable social-security provisions, schemes, establishment coverage and employee eligibility. Registration, payroll deductions, employer contributions and returns are separate tasks. Review current Labour Code transition and scheme instructions before using a historic employee-count or wage threshold.
Framework: Code on Social Security, 2020; applicable schemes and notifications
Check current notifications and your circumstances before filing.