Extension of AGM Date: How to Apply for AGM Extension Under Section 96 and Form XAG
A company that cannot hold its Annual General Meeting by 30 September can apply for an extension of up to 3 months to the Registrar of Companies using Form XAG. This guide covers when extension is granted, the application process, valid reasons, and what happens if the AGM is not held even after extension.
Director’s Report: Mandatory Contents, Format and Section 134 Requirements for FY 2025-26
The Director's Report is a statutory document prepared by the Board of Directors and placed before shareholders at the AGM. This guide covers every mandatory disclosure under Section 134, the exemptions for Small Companies, and common omissions that attract ROC scrutiny.
DIR-3 KYC Due Date 2025-26: Annual Director KYC Filing Guide
Complete guide to DIR-3 KYC — the annual director KYC compliance for all DIN holders. Due date, form types, documents required, OTP vs DSC filing, late fee, and reactivation of deactivated DINs.
MSME-1 Return: Due Date, Applicability and Half-Yearly Filing Process for FY 2025-26
MSME-1 is a half-yearly return that companies must file if they have outstanding payments to MSME suppliers beyond 45 days. This guide covers the MSME-1 due date, who must file, what qualifies as an MSME supplier, and the step-by-step filing process.
AOC-2: Related Party Transactions Not at Arm’s Length – Format, Applicability and Filing
AOC-2 is the disclosure statement for related party contracts and arrangements that are either not at arm's length or require Board approval. It is an annexure to the Board's Report. This guide explains when AOC-2 is required, what transactions must be disclosed, the format, and who is exempt.
DPT-3 Return: Due Date, Filing Process and Deposit Rules for Companies
Complete guide to Form DPT-3 — the annual return of deposits for companies. Due date, who must file, what transactions to report, exemptions, late fee, and the difference between deposits and non-deposits under the Companies Act 2013.