Over the past 18 months, the Registrar of Companies (ROC) has intensified penalty orders under Section 454 of the Companies Act, 2013. What is striking is the shift in focus: Penalties are no longer c
Regulatory & Legal Developments — Corporate, Securities & Regulatory Intelligence August 2026 was a month in which the substance of regulation moved as much as its procedure — new accounting treatment
During statutory inspections and secretarial audits, one recurring oversight continues to draw severe regulatory scrutiny: The gap between an omnibus approval granted by the Audit Committee and the ac
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