🏛️ Adv Manu Gera – Corporate & Company Law Services

Although the firm’s website provides limited details on corporate law, Advocate Khurana likely advises on:

• Company incorporation, structure changes, and compliance under the Companies Act, 2013

• Corporate restructuring (amalgamation, demergers, mergers), schemes under Sections 230–233

• Corporate governance, board compliance, related-party transactions, audits, and CSR reporting

• Shareholder and director disputes, advisory on LLP / private / One Person Company transitions

• Litigation like injunctions, minority oppression, winding-up, or regulatory appeals

📜 Regulatory Framework & Recent Amendments

🔹 Companies Act 2013: Key Statutory Features

• CSR Obligation (Section 135): Companies above threshold must spend 2% of net profit on CSR yearly Reddit+3Wikipedia+3Reddit+3IndiaFilingsBhatt & Joshi Associates+2Wikipedia+2blog.taxrobo.in+2.

• Governance norms mandate appointment of independent directors, with limited terms and enhanced disclosure requirements .

• LLPs and One Person Companies (OPCs) allowed with simplified nominee frameworks and conversion processes .

🔹 2024–25 Amendments: Strengthening Compliance & Transparency

• MCA migrated key e‑forms (AOC, MGT, ADT, CRA, GNL) from V2 to a structured V3 portal to modernize filing processes Noerr+11Mondaq+11TaxGuru+11.

• Mandatory disclosures added to board reports: incidents of sexual harassment under POSH, maternity leave compliance, and fraud reporting timelines Mondaq+1Bhatt & Joshi Associates+1.

• Deadline extensions for CSR‑2 filing extended to June 30, 2025 TaxGuru+2Mondaq+2TaxGuru+2.

• Tiered annual filing requirements and enhanced penalties for late filings or repeat defaults announced, effective July 14, 2025 TaxGuru+9Wikipedia+9G&W Legal | Advocates and Legal Advisors+9.

🔹 CSR: Enforcement & Judicial Outcomes

• CSR non-compliance has shifted from criminal offences to administrative fines since the 2020 amendment. In July 2025, the Gujarat High Court quashed a criminal complaint and referred the matter for penalty proceedings instead The Times of India.

• Companies now must transfer unspent CSR funds within statutory timelines or deposit into Schedule VII funds; over‑spending can be set off in future years blog.taxrobo.in.

⚖️ Why Legal Support from Adv Manu Gera Matters

With a focus on Punjab & Haryana jurisdiction and longstanding experience:

• Corporate secretarial compliance under evolving MCA norms

• Drafting board documentation: resolutions, policies, CSR strategy, AGM notices

• Court representation in supervisory matters (e.g. ROC notices, shareholder remedies)

• Advisory on corporate actions: mergers, capacity changes, OPC conversions, demat transitions