SP & SC Journal
Indian tax, legal & compliance insights
Practitioner-grade guides on income tax, GST, company law, property, and civil practice — written to help you decide, not to sell you a package.
Salary Hike Calculator: Real Increase After Tax and Inflation
How to compute your true post-tax, post-inflation hike and negotiate accordingly.
Building an Emergency Fund: How Much and Where to Park It
6-month expense benchmark, sweep-in FDs vs liquid funds, and rebuild after use.
SIP vs Lump-Sum Investing: Which Wins in the Long Run?
Rupee-cost averaging vs lump-sum entry — evidence from historical Nifty data.
Family Floater vs Individual Health Insurance
Structure, premium economics, sub-limits, and no-claim-bonus mechanics compared.
Term Insurance: How Much Cover You Need and What to Avoid
Cover calculation, insurer solvency, claim settlement ratio, and rider selection.
PPF vs ELSS: Choosing Between Safety and Growth
15-year lock-in vs 3-year, tax-free vs LTCG-taxed, and historical return comparisons.
NPS vs Atal Pension Yojana: Which Retirement Plan Fits You?
Contribution flexibility, tax treatment, exit rules, and target-audience differences for NPS and APY.
PF Withdrawal Online: Form 19, 10C, and Composite Claim
When you can withdraw EPF, Form 19 vs Form 10C, and the composite claim after two months of unemployment.
EPFO UAN and Passbook: Complete Access and Balance-Check Guide
Activating your UAN, downloading the EPF passbook, and reconciling employer contributions.
Aadhaar Card Updates: Address, Mobile, and Biometric Corrections
SSUP portal for demographic updates, biometric refresh at Aadhaar Seva Kendra, and mAadhaar app.
PAN Card Application in India: Online Process and Timelines
New PAN via Protean/NSDL and UTIITSL, e-PAN through Aadhaar, and correction requests.
Medical Negligence Consumer Claims: What You Need to Prove
Bolam standard, expert evidence, and how consumer commissions handle medical-service deficiencies.
Copyright Registration: Process, Documents, and Duration of Protection
Copyright Act, 1957 filing procedure, statement of particulars, and 60-year protection.
Trademark Registration in India: Class Search to Certificate
Nice classification, TM-A application, examination, opposition, and 10-year validity.
Bail Application: Anticipatory, Regular, and Interim Bail Explained
Section 438 CrPC anticipatory, Section 437/439 regular, and factors courts weigh.
Divorce in India: Mutual Consent vs Contested Process
HMA Section 13B mutual consent, contested grounds under Section 13, and jurisdiction under Section 19.
Will Drafting in India: Registration, Witnesses, and Probate
Indian Succession Act formalities, two-witness requirement, registration, and probate need.
Power of Attorney: General vs Special, Registered vs Notarised
GPA vs SPA, registration requirement, revocation, and post-Suraj Lamp caution.
Sale Deed vs Agreement to Sell: What Actually Transfers Property
Section 54 Transfer of Property Act — when title passes, stamp duty implications, and registration.
Shareholders' Agreement: Rights, Restrictions, and Reserved Matters
SHA vs AoA — reserved matters, transfer restrictions, exit rights, and inconsistency doctrine.
Founders' Agreement: Why Every Co-founder Duo Needs One
Vesting, cliff, tag-along, drag-along, and IP assignment — the clauses that prevent lawsuits.
Employment Agreement Clauses That Actually Protect the Company
Confidentiality, non-solicit, non-compete enforceability, and IP assignment — what stands up in Indian courts.
Drafting an Enforceable Arbitration Clause: What Not to Miss
Section 7 essentials, seat vs venue, appointing authority, and Kerala Court/Supreme Court trends.
How to File a Consumer Complaint Under the 2019 Act
Consumer Protection Act 2019 — pecuniary jurisdiction, e-daakhil filing, and mediation route.
Section 138 NI Act: What to Do When Your Cheque Bounces
Statutory notice, 15-day payment window, 30-day complaint deadline, and evidence pack.
How to Draft a Legal Notice That Actually Works
Elements of an enforceable legal notice — cause of action, statutory reference, prayer, and reasonable time.
Significant Beneficial Ownership (SBO): BEN-1, BEN-2, BEN-3
SBO Rules 2018 — identifying SBOs, BEN-1 declaration, BEN-2 filing, and BEN-3 register.
CSR Compliance Under Section 135: When 2% Kicks In
Section 135 applicability, Schedule VII activities, CSR-1 registration for implementing agencies, and CSR-2 reporting.
The Four Labour Codes: Status and What Employers Should Prepare
Wage Code, Industrial Relations Code, OSH Code, and Social Security Code — status and readiness steps.
When PF and ESI Registration Becomes Mandatory
EPFO 20-employee trigger, ESI 10-employee trigger, wage ceilings, and voluntary coverage.
Shop and Establishment License in Karnataka: A Bengaluru Guide
Karnataka Shops & Commercial Establishments Act — who needs it, online application, and renewal.
Small Company Under Companies Act, 2013: Compliance Reliefs
Small-company thresholds, exemptions from cash flow statements, and reduced board-meeting requirements.
Auditor Appointment Under Section 139: ADT-1 and Rotation Rules
First-auditor appointment, five-year term, ADT-1 filing, and rotation for listed and unlisted companies.
Appointing and Resigning Directors: DIR-12, DIR-11, and Consent
Board resolutions, consent letters, DIR-12 filing, and DIR-11 by the resigning director.
Change of Registered Office: Within City, State, and Cross-State
INC-22, INC-23, and MCA-Regional Director route for changing your registered office.
Statutory Registers Under the Companies Act, 2013
MBP-1, MGT-1, MGT-2, MGT-14 registers — what each records and where they must be kept.
Board Meetings Under Section 173: Frequency, Notice, and Minutes
Four-meetings-a-year rule, notice period, quorum, minutes drafting, and Secretarial Standard 1.
Annual ROC Filings: AOC-4, MGT-7, and DIR-3 KYC Deadlines
Mandatory annual filings for private and small companies, dates, penalties, and small-company reliefs.
Class 3 Digital Signature for MCA and GST: Buying and Renewing
Why Class 3 is the MCA/GST default, licensed certifying authorities, and how to renew before expiry.
DIN Application for New Directors: DIR-3 vs SPICe+
When to use DIR-3 vs SPICe+, KYC requirements, and DIN-KYC annual filing.
Authorised vs Paid-up Capital: What the Numbers Mean
Definitions, ROC filings, MoA changes, and stamp duty considerations for capital increases.
MCA Master Data Search: How to Look Up Any Company
Using the MCA portal to fetch CIN, directors, charges, and paid-up capital of any Indian company.
Producer Company Registration Under the Companies Act, 2013
Section 378A entities, member eligibility, capital, and how they differ from cooperative societies.
NGO Registration in India: Section 8, Trust, and Society Compared
Choice of structure for non-profits, 12A/80G registration, and FCRA implications.
Startup India Recognition: DPIIT Certificate and Tax Benefits
DPIIT eligibility, Section 80-IAC three-year holiday, Section 56 angel-tax exemption, and self-certification.
Partnership Firm Registration Under the Indian Partnership Act, 1932
Registered vs unregistered partnerships, drafting a deed that stands up in court, and Section 69 consequences.
Sole Proprietorship in India: What 'Registration' Actually Means
There is no central proprietorship registry — here are the certificates that let you trade legally.
One Person Company (OPC): Registration and Post-Formation Rules
OPC eligibility, nominee requirement, mandatory conversion thresholds, and post-formation compliance.
LLP vs Private Limited Company: Which Structure Fits Your Business?
Tax, funding, compliance, and dissolution compared to help you pick the right structure.
Private Limited Company Registration in India: The 2026 Process
SPICe+ workflow, name approval, capital structuring, and post-incorporation compliance checklist.