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Practice

The full statutory year, under one practice.

Company-secretarial and corporate-law compliance across the Companies Act, 2013, the SEBI regulations, FEMA, the LLP Act, 2008, and the Secretarial Standards — through the annual cycle of meetings, filings and audits.

Practice areas

Eight areas of work, across the year.

Each area below sets out what the work involves and the filings or records it produces. The forms and thresholds that apply depend on whether an entity is private, public, listed or an LLP, and are confirmed for each company before filing.

01

Secretarial audit and compliance management

Secretarial audit under Section 204 of the Companies Act, 2013, reported in Form MR-3. It applies to every listed company; to every public company with paid-up share capital of ₹50 crore or more, or turnover of ₹250 crore or more; and to every company with outstanding loans or borrowings from banks or public financial institutions of ₹100 crore or more. The wider work keeps the statutory record current through the year.

  • Section 204 audit and the Form MR-3 report
  • Annual compliance calendars mapped to each entity
  • Statutory registers and minute books
  • Review of board and general-meeting records
02

ROC and MCA filings

Annual and event-based filings with the Registrar of Companies through the MCA portal, prepared from the company's accounts, resolutions and registers.

  • Annual: AOC-4, MGT-7 / 7A, ADT-1, DIR-3 KYC, DPT-3, MSME-1, PAS-6
  • Event-based: MGT-14, PAS-3, SH-7, DIR-12, INC-22
  • Charges: CHG-1 and CHG-4
  • Significant beneficial ownership: BEN-2
03

Board and governance advisory

Board and committee processes run to the Secretarial Standards — SS-1 for board meetings and SS-2 for general meetings — with the notices, agendas and minutes that record them.

  • Meeting calendars, notices and agendas
  • Minutes maintained under SS-1 and SS-2
  • Related-party transaction governance
  • Board policies and committee terms of reference
04

SEBI and listed-company compliance

Obligations under the SEBI (LODR) Regulations, 2015, and the annual report a practising company secretary certifies for a listed entity, together with support on insider-trading and takeover requirements.

  • LODR Regulations 27, 31, 33, 40(9) and 13(3)
  • Annual Secretarial Compliance Report under Reg. 24A
  • Prohibition of Insider Trading (PIT) requirements
  • Takeover requirements and corporate actions
05

FEMA and RBI

Reporting for foreign investment into and out of India under FEMA, 1999, and the related RBI master directions.

  • Inbound investment reporting: FC-GPR and FC-TRS
  • Foreign Liabilities and Assets (FLA) Return
  • Annual Performance Report (APR) for overseas investment
  • External Commercial Borrowing (ECB) filings and compounding support
06

LLP compliance

Annual and structural compliance for limited liability partnerships under the LLP Act, 2008.

  • LLP incorporation
  • Annual Return (Form 11) and Statement of Account & Solvency (Form 8)
  • Changes to the LLP agreement
  • Conversions to or from an LLP
07

Incorporation and corporate setup

Forming companies and LLPs, and recording the structural changes that follow incorporation.

  • Company and LLP incorporation
  • Name changes
  • Registered-office changes
  • Conversions between entity types
08

IBC and restructuring support

Process and documentation support under the Insolvency and Bankruptcy Code, 2016, and on schemes of arrangement and restructuring.

  • Documentation under the IBC, 2016
  • Support through the resolution process
  • Schemes of arrangement
  • Restructuring records and filings

What this practice covers — and what it does not

This is a company-secretarial and corporate-law practice: the Companies Act, 2013, the SEBI regulations, FEMA, the LLP Act, 2008, and the Secretarial Standards. Income tax, GST and the statutory or tax audit fall to a Chartered Accountant and are not undertaken here. Where a matter spans both, the work is coordinated with your Chartered Accountant.

Discuss a specific compliance matter

For the forms and thresholds that apply to a particular company or LLP, write to us — or see the statutory year laid out on the compliance calendar.