Rohit Kudtarkar and Xerxes Antia     Introduction   The registered office of a company is the principal place of business and the official address recognized under law. It is the place where all statutory communications, notices, and correspondence are sent and where statutory records are maintained. Section 12 of the Companies Act, 2013 (the “ Act ”) mandates that every company must have a registered office at all times during its existence and prescribes the rules relating

Arjun Paleri and Raisa Pinto   1. Introduction   The Code on Wages, 2019 (“ Wages Code ”) represents an important change in India’s labour law framework. The Wages Code subsumes and consolidates four central wage-related labour laws into one code and provides a uniform definition of “wages.” This change impacts not only compliance with laws but also how organizations design and implement salary structures. In light of this change, employers will now be required to revisit and

Arjun Paleri and Jaya Ramachandran Part 1 of the ‘Lifecycle of Discipline’ Series Most employers know what to do when an employee violates policy. Few know how to do it right. Disciplinary action encompasses the spectrum of corrective measures available to the employer to address workplace violations. It can range from verbal warning to termination, often governed by a mix of company policies, employment contract, statutory frameworks such as the Industrial Employment (Standi

Harinie Seenivasan and Arjun Paleri     As of November 21, 2025, the Indian labour law landscape was altered with the enforcement of 4 labour codes that subsumed a total of 29 central labour laws. While this overhaul of laws was intended to simplify the labour laws in India, it introduces certain obligations, and companies are still in the process of understanding and implementing them. Amongst all the changes, the Occupation, Safety, Health and Working Conditions Code, 2020 

Harinie Seenivasan and Arjun Paleri     The consolidation of 29 labour laws into 4 labour codes marks a paradigm shift for companies, especially those currently involved in corporate transactions. The consolidation now requires parties to undertake a rigorous reassessment of traditional due diligence and integration strategies. As the new framework introduces significant changes that directly influence deal valuation and post-closing liabilities, parties should focus on labou

Harinie Seenivasan and Arjun Paleri     Introduction   Implementing the Code on Wages, 2019 (“ Wages Codes ”) represents the most significant overhaul of payroll structures in India. By consolidating four major laws, the Wages Code introduces a uniform definition of wages that will impact how companies structure their payroll. For organizations, particularly those in the service and information technology sectors, where allowance often makes up a bulk of the CTC, the Wages Co

Harinie Seenivasan and Arjun Paleri     Introduction   The Occupational Safety, Health and Working Conditions Code, 2020 (“ OSH Code ”) consolidates 13 Central laws including key laws such as the Factories Act, 1948 and Contract Labour (Regulation and Abolition) Act, 1970. Further, the OSH Code, for the very first time, establishes a unified framework governing the working conditions of employees across all sectors that were previously subject to limited regulations.    In th

Xerxes Antia and Agrima Choudhary The Reserve Bank of India (“ RBI ”) has notified the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (“ Regulations ”), which will come into force from October 01, 2026. The Regulations replace the erstwhile Foreign Exchange Management (Export of Goods and Services) Regulations, 2015.  For the first time, the export and import of goods and services have been comprehensively covered under a single set of

Aishwarya Kaushiq and Parv Lodha Contracting with Asset-Less Companies: A Commercial Reality Asset-light structures may be commercially efficient, but they are legally fragile. With no minimum asset requirement under the Companies Act, 2013, companies across sectors increasingly operate with little or no recoverable assets. When such entities default, insolvency proceedings, though legally available, often fail to deliver meaningful recovery.   Reflecting this reality, the Na

1. Draft Guidelines on Mining Plan for Underground Coal and Lignite Gasification Blocks, 2025. 1        On 27 th October 2025, the Ministry of Coal initiated consultation with stakeholders on Mining Plan Guidelines for Coal and Lignite 2025 (“ Guidelines ”), inviting comments until 26 th November 2025. These Guidelines aim to optimise coal and lignite extraction using sustainable technology under the Mines and Minerals (Development and Regulation) Act, 1957 (“ MMDR Act ”). 

The Ministry of Corporate Affairs (MCA), vide its circular dated December 30, 2025, has revised the earlier relaxation granted under General Circular No. 06/2025 dated October 17, 2025, which allowed filing without additional fees up to December 31, 2025. Companies may now file their financial statements and annual returns for the financial year ended March 31, 2025, without additional fees up to January 31, 2026 . Please refer to the MCA Circular dated December 30, 2025 belo

Mansi Singh and Riya Jain   The safety and dignity of women is not negotiable. Institutions that fail to protect women fail the Constitution itself!  While every person in an ideal world should agree with the above quote, the unfortunate reality is that many women continue to face sexual harassment at workplace. What is even more alarming is that most of the victims do not file formal complaints from the fear of procedures, retaliation, reputational damage and systematic barr

(Juhi Mehta and Natasha Rao) The Lower House of the Indian Parliament, the Lok Sabha, yesterday passed the Sustainable Harnessing and Advancement of Nuclear Energy for Transforming India Bill, 2025 (the SHANTI Bill ) with the intent to consolidate the legal framework governing civil nuclear activities in India. The Bill is slated for discussions before the Rajya Sabha today.   You can access the Bill here .   What the Bill Proposes: Notably, the SHANTI Bill addresses some imp

(Prashant Mara and Sidharth S Kumar) EXECUTIVE SUMMARY Supreme Court allowed quashing of multiple criminal and regulatory proceedings after a full settlement of INR 5,100 crore. Judgment prioritizes economic restitution over prolonged litigation. Supports One-Time Settlement (OTS) and Insolvency and Bankruptcy Code (IBC) for faster resolution. Full payment required; decision marked non-precedential to prevent misuse. Policy shift toward practical resolution and business confi

The PoSH Gap Series – Strengthening Workplace Investigations Harinie Seenivasan and Arjun Paleri This article, the fourth in our PoSH Gap Series, examines the systemic challenges associated with non-compliance with statutory timelines under the PoSH Act and the resulting impact on the fairness and integrity of the internal committee (“ IC ”) proceedings. What happens when statutory timelines are not met? The Sexual Harassment of Women (Prevention, Prohibition and Redressal)

The PoSH Gap Series – Strengthening Workplace Investigations Harinie Seenivasan and Arjun Paleri This article, the second in our PoSH Gap Series, examines one of the most common reasons internal committee (“ IC ”) findings are overturned by courts; procedural violations that deny respondents their fundamental right to a fair hearing. Speed vs Efficiency – What should the IC choose? The IC receives a complaint alleging sexual harassment by one of your employees – the allegatio

The PoSH Gap Series – Strengthening Workplace Investigations Harinie Seenivasan and Arjun Paleri This article is the first in a series of articles exploring the critical gaps in investigations under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (“ PoSH Act ”). Despite being in force for more than a decade, the PoSH Act continues to suffer from ambiguities that create uncertainties for internal committees (“ IC ”) and the employe

Xerxes Antia and Agrima Choudhary The Reserve Bank of India (“ RBI ”) has introduced 2 noteworthy relaxations through an amendment to the Foreign Exchange Management (Export of Goods & Services) Regulations, 2015, notified on November 13, 2025. These changes extend key statutory timelines and provide additional flexibility to Indian exporters and businesses engaged in cross-border trade.   A brief summary of the amendments is set out below.  Extension of timeline for realisat

Xerxes Antia and Rohit Kudtarkar   The Ministry of Corporate Affairs, Government of India (“ MCA ”) has issued a recent circular which came into force on December 1, 2025 and which has widened the definition of a ‘ small company ’ under the Companies Act, 2013 (the “ Act ”). A copy of the MCA Circular dated December 1, 2025, is attached for your reference.    Background     Under the provisions of the Act, a “small company” is identified based on prescribed financial thresho