Khushbu S Joshi & Associates

24/02/2026

12/01/2026

Change of Name of Company – Compliance Process

A company may change its name for branding, restructuring, or business reasons.

However, a change of name requires compliance with the Companies Act, 2013.

The statutory process includes:
• Approval of the Board of Directors
• Approval of members by special resolution
• Filing of Form MGT-14 with the Registrar of Companies
• Application to the Central Government through Form INC-24

Upon approval, the Registrar issues a fresh Certificate of Incorporation with the new company name.

CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur

09/01/2026

Change of Object in a Company – Statutory Process

When a company proposes to undertake activities outside its existing objects, it is required to alter the Objects Clause of its Memorandum of Association (MOA).

A change of object involves the following statutory steps:

• Approval of members by passing a special resolution
• Filing of Form MGT-14 with the Registrar of Companies
• Submission of the linked e-MOA reflecting the revised objects
Only after completing this process can the company legally proceed with the revised business activities.

CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur

04/01/2026

MCA Update: Changes in DIR-3 KYC Requirements
Post Description:
The Ministry of Corporate Affairs (MCA) has introduced changes to the DIR-3 KYC compliance framework, which are now applicable as per the updated rules.
Key highlights of the revised DIR-3 KYC requirements include:
• Mandatory annual DIR-3 KYC filing has been discontinued
• Directors are now required to complete DIR-3 KYC once every three consecutive financial years
• The due date for filing has been aligned to 30 June after completion of each three-year cycle
• DIR-3 KYC Web will be the prescribed mode for compliance
• Any change in personal details such as mobile number, email ID, or address must still be updated within 30 days
Directors and companies should remain mindful that while the periodic filing frequency has changed, timely updates of personal information continue to be mandatory to avoid non-compliance.
CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur

22/12/2025

Annual Filing Due – 31 December 2025

As the year comes to a close, companies should ensure completion of their annual ROC filings by 31 December 2025.

Key filings to be reviewed include:
• AOC-4 – Financial statements
• MGT-7 / MGT-7A – Annual return
• Completion of statutory records and disclosures

Timely filing helps avoid penalties, resubmissions, and compliance disruptions in the new year.

CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur

Supporting structured and timely corporate compliance.

21/12/2025

Why a Founder Needs to Contact a Company Secretary

Starting a company involves more than registration. From the first day of incorporation, founders face legal, compliance, and governance responsibilities.
A Company Secretary supports founders by:
• Advising on the right company structure and compliance framework
• Ensuring timely ROC filings and statutory requirements
• Guiding Board and shareholder processes
• Helping maintain proper records and documentation
• Preventing penalties and compliance risks
• Supporting the company as it grows and evolves
Early involvement of a Company Secretary helps founders focus on business growth while ensuring legal and regulatory discipline from the beginning.
CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur

18/12/2025

Role of a Company Secretary in a Takeover Transaction

A company takeover involves more than commercial negotiations—it requires structured governance and legal compliance.
A Company Secretary plays a key advisory role throughout the takeover process.

Key responsibilities include:
• Conducting secretarial and legal due diligence
• Ensuring proper Board and shareholder approvals
• Advising on compliance under the Companies Act and SEBI regulations
• Managing documentation and statutory filings
• Updating statutory registers and disclosures
• Supporting transparent and compliant ex*****on of the transaction

The involvement of a Company Secretary helps ensure that takeover transactions are legally sound, well-governed, and defensible.

CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur

14/12/2025

Company Takeover – Process and Compliance

A company takeover involves the acquisition of ownership or control of one company by another.
Beyond commercial terms, a takeover requires careful compliance with corporate and regulatory requirements.

Key compliance stages include:
• Evaluation of takeover intent and structure
• Legal, financial, and secretarial due diligence
• Board and shareholder approvals
• Transfer of shares or change in control
• Updating statutory registers
• Filing required forms with the ROC and other regulators

A structured and compliant approach helps protect stakeholders, ensure transparency, and avoid post-transaction risks.

CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur
Advising on corporate actions with clarity and governance.

14/12/2025

Annual Filing Reminder – 31 December 2025

This is a reminder for companies to complete their annual ROC filings on or before 31 December 2025.

Key filings to be reviewed include:
• AOC-4 – Filing of financial statements
• MGT-7 / MGT-7A – Annual return
• Completion of related statutory records and disclosures

Timely annual filing helps avoid penalties, resubmissions, and compliance interruptions.

CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur
Supporting companies with structured and timely compliance.

13/12/2025

How Companies Collect Data for BRSR Reporting

Accurate BRSR reporting requires structured ESG data collection across different parts of the organisation.
Companies gather information from multiple sources to ensure their disclosures reflect environmental, social, and governance performance.

Common data sources include:
• Internal departments providing operational and performance data
• HR and policy teams offering disclosures on employee well-being and governance practices
• Operational systems that capture environmental and resource metrics
• Stakeholder surveys and community inputs
• Board and committee documentation
• Historical sustainability reports and statutory records

Effective data collection strengthens the quality of BRSR reporting and supports transparent decision-making.

CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur

11/12/2025

Role of a Company Secretary in BRSR Compliance

The Business Responsibility and Sustainability Reporting (BRSR) framework introduced by SEBI requires structured ESG disclosures from listed companies.
A Company Secretary plays a central role in ensuring these disclosures are complete, accurate, and aligned with governance expectations.

A CS contributes to BRSR by:
• Coordinating ESG data from multiple departments
• Supporting the Board and Audit Committee for oversight
• Aligning policies with NGRBC principles
• Preparing and reviewing BRSR disclosures
• Ensuring timely submission to the stock exchanges
• Strengthening overall governance and transparency

BRSR compliance is not just reporting—it requires integrated governance, where a CS adds strategic value.

CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur

09/12/2025

SEBI RPT Amendment – A Major Shift in Corporate Governance

SEBI has introduced significant amendments to the Related Party Transaction (RPT) framework under the LODR Regulations, marking a strong push toward greater transparency and shareholder protection.

Key changes include:
• Stricter and revised materiality thresholds
• Wider definition of “related party” and “RPT”
• Enhanced scrutiny by the Audit Committee and Board
• Stronger internal controls and documentation
• Faster and more structured stock exchange disclosures

What it means for CS and Compliance Teams:
• Continuous monitoring of RPT thresholds
• Detailed justification and documentation for approvals
• Updated internal workflows for committees
• Timely compliance with disclosure timelines

These reforms reinforce SEBI’s commitment to global governance practices where transparency is the standard.

CS Khushbu S Joshi & Associates – Company Secretary Firm in Nagpur