Articles

The introduction of the Bharatiya Nagarik Suraksha Sanhita, 2023 has fundamentally altered how anticipatory bail operates in India. Section 482 of the BNSS, which replaced Section 438 of the Code of Criminal Procedure, 1973, does not merely carry forward the old provision under a new number — it deliberately widens the scope of pre-arrest protection, […]

The mergers and acquisitions process in India follows a structured legal framework governed primarily by Sections 230 to 240 of the Companies Act, 2013, with regulatory oversight from the National Company Law Tribunal, the Competition Commission of India, and — for listed entities — the Securities and Exchange Board of India. Whether you are a

Every individual whose name appears in the Independent Directors Databank maintained by the Indian Institute of Corporate Affairs must pass the Online Proficiency Self-Assessment Test within two years of registration — or face removal from the databank entirely. This requirement, introduced through Rule 6(4) of the Companies (Appointment and Qualification of Directors) Rules, 2014, applies

Last verified: March 2026 The independent director is one of the most consequential legal innovations in Indian corporate governance. Section 149(6) of the Companies Act 2013 codified what was previously a listing agreement requirement into statutory law, creating a defined class of non-executive directors with specific eligibility criteria, tenure limits, and liability protections. This guide

This article was written by Zehra Jamal. The article deals with multidimensional aspects of becoming an independent director in India, including but not limited to who are independent directors, what are their liabilities and duties, their relevant statutes, their appointment procedures, their examination and scope, eligibility, syllabus, books to follow, tips and tricks to qualify

US CPA course guide for Indian professionals covering exam structure, eligibility requirements, fees in INR, career opportunities, and step-by-step roadmap to certification. This article is written by Medha Vinod, Senior Associate at LawSikho. The Certified Public Accountant credential has rapidly become one of the most sought-after international qualifications among Indian finance professionals. As global corporations

GAAP stands for Generally Accepted Accounting Principles, the mandatory US accounting framework. Learn key differences from Ind AS and career pathways for Indian accountants. This article is written by Rohit Arora, Senior Associate at LawSikho. If you have ever prepared a reporting package for a US parent company, reconciled intercompany balances with an American subsidiary,

Private limited company registration in India requires 2 directors, 2 shareholders, and SPICe+ filing. Complete guide covering Section 2(68), registration steps, documents, fees, and critical post-incorporation compliance. This article is written by Neeli Neelay Shah, Senior Legal Content Writer at LawSikho. If you are a law student preparing for company law examinations, an early-career professional

Documents required for company registration in India include PAN, Aadhaar, DSC, registered office proof, MoA, AoA, and Form INC-9. Practical checklist for first-time founders with step-by-step guidance. This article is written by Neeli Neelay Shah, Senior Legal Content Writer at LawSikho. Starting your own company is exciting. You have the business idea, the motivation, and

CPA job roles and responsibilities guide for Indian professionals covering duties, employer landscape, salary expectations, required skills, and CPA vs CA career distinctions. This article is written by Rohit Arora, Senior Associate at LawSikho. Before investing time, money, and effort into earning the US CPA credential, understanding exactly what you will be doing once you