Does Your Client's Investment Company Need RBI Registration? The 50-50 Test, the New Unregistered Type I Exemption, and the 31 December Window
I write on the company law and MCA compliance beat here, and I'm drawn to the filings that punctuate a company's life rather than the ones that come round every year. That means incorporation and registration on SPICe+, LLP formation, allotment and changes in share capital, creation and satisfaction of charges, appointment and resignation of directors, shifting the registered office, the strike-off route, and amnesty windows like CCFS-2026 while they are open. I write for the founder or finance lead who has a specific form to file and a deadline attached to it: what the Companies Act and the Rules require, which form carries it, how the fee and additional fee are computed, and the point at which the filing usually gets stuck on the MCA portal. Where a corporate filing carries an income-tax or GST consequence, I follow it through.
