Working notes from our company secretaries and chartered accountants — what changed, what it means, and what you have to do about it.
Company Law
Two documents filed at incorporation and then never read again — until a co-founder wants out, an investor wants a veto, or a share transfer is blocked. What each one contains, and the clauses worth getting right on day one.
6 min read · 13 Oct 2026
GST
Not every GST notice is a demand, and treating a scrutiny query like a demand — or a demand like a query — is how a ₹40,000 mismatch becomes a ₹4 lakh order. How to identify what you have received and what the clock on it is.
6 min read · 13 Oct 2026
Income Tax
Interest, a late fee, and one consequence that is permanent and far more expensive than either — losing the right to carry forward your business loss. What each deadline actually costs, and what you can still do after it.
5 min read · 13 Oct 2026
Company Law
The ₹100-a-day fee has no ceiling, directors get disqualified for five years, and the Registrar can strike the company off without asking. How to work out what you owe, and whether catching up or closing down is the cheaper answer.
6 min read · 13 Oct 2026
Income Tax
Every other clause of Section 43B lets you pay by the return due date and keep the deduction. This one does not. Pay a micro or small enterprise late and the expense moves into the year you actually pay it.
6 min read · 13 Oct 2026
Startups
Four structures, and the choice is usually decided by two questions — will you raise equity, and will you hire. Everything you can compare side by side, plus what conversion costs if you choose wrong.
6 min read · 13 Oct 2026
Company Law
The whole SPICe+ route, from choosing two names that will actually get approved to the certificate of incorporation — plus the two filings due in the first six months that most new founders never hear about.
6 min read · 13 Oct 2026
Startups
From the public search that should come before anything else, to the ™ you can use from day one, to the certificate about eighteen months later. The TM-A process, the 45 classes, and what to do when an examination report arrives.
6 min read · 13 Oct 2026
Startups
Free, paperless, and done in about fifteen minutes with just Aadhaar and PAN. The actual form, the classification thresholds, and the four benefits that make it worth having rather than just having.
6 min read · 13 Oct 2026
Foreign Subsidiary
Ten minutes on the DGFT portal, no fee worth mentioning, and nothing moves across an Indian border without it. The ANF-2A process, the documents, and the annual update that deactivates your code if you skip it.
5 min read · 13 Oct 2026
GST
The full REG-01 process, from the Part A temporary reference number to the GSTIN in your inbox — with the documents you need ready, the three places applications get stuck, and what to do if yours is rejected.
6 min read · 13 Oct 2026
Startups
An option pool is a share issue with a delay built in, and the delay is where it goes wrong. The Companies Act procedure, the direct versus trust question, and the perquisite charge that lands on an employee holding shares they cannot sell.
7 min read · 13 Oct 2026