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Company Law

Decriminalisation Under the Corporate Laws (Amendment) Bill, 2026: Reform by Reclassification or Governance by Omission?

Tanishka Mishra and Tanay Salwe On 23 March 2026, Finance Minister Nirmala Sitharaman presented the Corporate Laws (Amendment) Bill, 2026 (“the Bill”) in the Lok Sabha and suggested a lot of changes in the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. The Bill is sent directly to a Joint Parliamentary Committee (JPC) […]

Categories
Company Law

From Obligation to Opportunity: Crafting a Universal Vision for CSR

Garvit Gupta Introduction In India, it is no longer voluntary for companies to indulge in Corporate Social Responsibility (CSR); rather, it has been made compulsory under Section 135 of the Companies Act, 2013. Companies must spend on social initiatives at least 2% of their average net profits, where relevant if they meet stipulated thresholds. However, […]