Corporate Laws Rules.

Definitions that bridge the Act and the Rules — small company thresholds, relative test under Section 2(77), and various procedural definitions.

SPICe+ Part A and B, AGILE-PRO, RUN, conversion of companies, registered office, alteration of MOA / AOA, and inclusion / removal of OPC nominee.

Procedure for public issue, private placement (PAS-4 / PAS-5 / PAS-3), rights issue, sweat equity allotment and Form PAS-6 reconciliation for unlisted public companies.

Issue and transfer of shares, sweat equity, ESOPs, preference shares, bonus, dematerialisation, debenture redemption reserve and Form SH-7.

Definition of deposit, exempted deposits, DPT-3 annual return, DPT-4 deposit repayment, deposit insurance and trustee requirements.

Procedure for registration of charges in CHG-1, CHG-4 satisfaction, CHG-8 condonation and the post-2019 cap of 60-day extension with additional fees.

MGT-7 / 7A annual return, MGT-9 extract (now subsumed), AGM mechanics, registered office records, e-voting and proxy.

Conditions for declaration of dividend out of free reserves, interim dividend, unpaid dividend account and transfer to IEPF.

Schedule III financial statements, consolidated accounts thresholds, internal financial controls, audit-trail mandate from FY 2023-24, and AOC-4 filings.

Phased applicability of Ind AS — listed and net-worth thresholds — and the 41 Ind AS standards converged with IFRS.

Auditor appointment in ADT-1, audit-firm rotation, reporting under CARO 2020, fraud reporting in ADT-4 and resignation in ADT-3.

21-clause auditor's report covering fixed assets, inventory, loans, deposits, statutory dues, related-party transactions, internal audit and IBC defaults.

DIR-3 KYC, DIR-12 appointment, independent director databank, women director, and directorship limits.

Board meetings, audit committee, NRC, CSR committee, related-party transaction approval and Form MBP-1 / MBP-4 maintenance.

Managerial-remuneration ceilings under Schedule V, KMP appointment in MR-1, and disclosures in the board's report under MR-2.

2% CSR computation, impact assessment for projects above ₹1 crore, CSR-1 registration of implementing agencies and CSR-2 reporting.

Procedure for schemes of arrangement, demergers, fast-track mergers under Section 233, cross-border mergers and reduction of capital.

MCA21 filing infrastructure, fee schedules, additional fees for delayed filing, and the V3 portal mandate.

Industries required to maintain cost records, cost audit thresholds and CRA-1 / CRA-3 / CRA-4 procedure.

Procedure for voluntary strike-off in STK-2 and ROC-initiated strike-off in STK-1, including the post-2023 Centre for Processing Accelerated Corporate Exit (C-PACE) route.

Identification and reporting of significant beneficial owners — BEN-1 declaration, BEN-2 ROC filing and BEN-3 register.

Cap of two subsidiary layers for non-exempt companies, with grandfathering and carve-outs for banking, NBFC, insurance and government companies.

NFRA's jurisdiction — listed and large unlisted companies — and procedure for review, investigation and disciplinary action against auditors.

LLP incorporation in FiLLiP, partner admission / cessation in Form 4, annual return in Form 11, statement of accounts in Form 8 and conversion in Forms 17 / 18.

Voluntary winding-up of LLPs, NCLT-supervised winding-up and the post-2022 strike-off route through Form 24.

End-to-end CIRP procedure — public announcement, claim verification, CoC constitution, resolution plan approval and avoidance transactions.

Manner of conducting liquidation — stakeholder consultation committee, sale of assets, distribution of proceeds and dissolution.

Solvent voluntary liquidation by corporate persons — declaration of solvency, special resolution and final report.

90-day fast-track resolution route for small companies, startups and unlisted companies below notified thresholds.

Procedure for IRP against personal guarantors — interim moratorium, resolution plan, repayment plan and bankruptcy order.

Registration, code of conduct, continuing education and disciplinary framework for insolvency professionals and IPEs.

Procedure before the NCLT — forms NCLT-1 to NCLT-9, manner of pleadings, interim orders, oppression-and-mismanagement petitions and IBC applications.

Procedure for appeals before the NCLAT under the Companies Act, IBC and the Competition Act — Form NCLAT-1, condonation and final hearing.

The continuous-disclosure code for listed entities — corporate governance, related-party transactions, financial-result publication, BRSR, and material-event reporting under Regulation 30.

Conditions and disclosure code for IPOs, FPOs, rights issues, QIPs, preferential allotment and SME platform offerings.

Triggers for mandatory open offer at 25% / additional 5%, offer-price computation, exemption applications, and the obligations of the acquirer and target.

Definition of UPSI, trading window, structured digital database, code of conduct and the contra-trade restrictions for designated persons.

Tender-offer and open-market buy-back procedure — board / shareholder approval, escrow, public announcement and time limits.

Voluntary delisting through the reverse-book-building route and small-company delisting, with disclosure and minimum-offer-price requirements.

Three-category AIF framework — Cat I (VC, SME, infra, social-impact), Cat II (PE, debt) and Cat III (hedge) — with registration, investment-condition and disclosure rules.

Registration of mutual funds and AMCs, scheme categorisation, investment restrictions, NAV computation and disclosures.

Registration of portfolio managers, ₹50 lakh minimum investment, fee disclosure, performance reporting and APMI membership.

FPI registration categories, KYC, investment limits in debt and equity, and the disclosure regime for offshore derivative instruments.

Registration, asset-allocation, distribution, leverage and disclosure framework for Real Estate Investment Trusts.

Framework for Infrastructure Investment Trusts — completed and under-construction asset thresholds, leverage and unitholder governance.

Registration of investment advisers, fee model (fixed / AUM), client segregation, KYC and risk profiling.

Procedure for consent applications — Form A, internal committee, HPAC, and final settlement order with monetary terms and / or restrictions.

Procedure for filing appeals against SEBI, IRDAI and PFRDA orders — Form A memorandum of appeal, interim relief and hearing.