Legal Insights
Expert insights, legal updates, and professional guidance
Revised Definition of Small Company
As of December 1, 2025, the Ministry of Corporate Affairs (MCA) has expanded the definition of a “small company” in India, requiring a paid-up share capital of not more than ₹10 crore (previously ₹4 crore) and a turnover of not more than ₹100 crore (previously ₹40 crore).
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Fast Track Merger Framework
The Fast Track Merger (FTM) framework under Section 233 of the Companies Act, 2013 provides a simplified, time-bound, and cost-effective process for corporate restructuring by bypassing the National Company Law Tribunal (NCLT) approval.
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One Time Compliance Relief
The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), a one-time relief measure running from April 15, 2026, to July 15, 2026. It allows defaulting companies to file overdue ROC forms.
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MCA Delegation
The Ministry of Corporate Affairs (MCA) has delegated various powers under the Companies Act, 2013, and the LLP Act, 2008, to Regional Directors (RDs) and Registrars of Companies (RoCs) to decentralize administration.
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Director KYC Compliance
Director KYC (DIR-3 KYC) in India is transitioning from an annual requirement to a three-year cycle effective March 31, 2026, simplifying compliance for DIN holders. Directors must verify, and if necessary update.
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