Advocate Deepak Aneja, Supreme Court of India

Corporate Lawyer

Corporate Lawyer

1) Intake & matter triage

What to do

  • Understand client objective: transaction, contract, fund-raise, IPO/listing, routine compliance, internal governance issue, or dispute/litigation.

  • Identify counter-parties, jurisdictions, corporate form (Pvt Ltd, Ltd, LLP, partnership), any listed-company issues, cross-border elements, and time/urgency.

  • Collect basic docs: incorporation papers, MoA/AoA, board minutes, shareholder register, financial statements, material contracts, statutory filings, and prior litigation history.

Primary law anchors

  • Companies Act, 2013 (principal corporate law).

  • Indian Contract Act, 1872 (contracts).

  • Income Tax Act, 1961 and Goods & Services Tax (GST) rules (tax due diligence / structuring).

  • FEMA / RBI rules (cross-border investment, FDI).

  • LLP Act, 2008 / Partnership Act, 1932 (if non-company entities).


2) Corporate advisory & compliance (day-to-day work)

Key tasks

  • Corporate governance: convene Board / AGM, draft agendas, notices, minutes; ensure board/committee composition, independent directors, audit committee compliance.

  • Statutory compliance: annual financial statements, boards’ reports, annual returns, ROC filings, CSR compliance, secretarial audits.

  • Secretarial work: share allotments, buybacks, issuance of shares, ESOPs, transfer of shares, stamp duty & registration.

Common Companies Act provisions often cited

  • Section 149 — directors (including independent directors) (Companies Act).

  • Section 173 — meetings of the Board.

  • Section 134 — financial statements, Boards’ report and disclosures.

  • Section 135 — Corporate Social Responsibility (CSR).

  • Section 188 — related party transactions (RPTs) (requires board/shareholder approval).

  • Section 185 — loans to directors (restrictive provisions).

  • Section 241–242 — oppression & mismanagement (remedies under Companies Act).

  • Section 447 — punishment for fraud.

(These are widely used in day-to-day corporate practice — verify precise wording in statute.)


3) Transactional work (M&A, investments, financing)

Stepwise workflow

  1. Mandate & commercial terms (LoI / term sheet).

  2. Legal due diligence (LDD) — corporate, tax, labour, environmental, litigation, intellectual property, regulatory, contracts, title to assets and ownership chain.

  3. Structuring — asset v/s share deal; tax planning; choice of vehicle (SPV); cross-border structuring (FEMA/transfer pricing).

  4. Drafting & negotiation — SPA/SHA, share purchase agreement, subscription agreements, escrow, indemnity, disclosure schedules, employment / retention agreements, non-compete.

  5. Approvals & filings — board/shareholder approvals, regulatory approvals (Competition Commission, SEBI for listed targets, RBI/FIPB/FEMA filings for FDI), stamp duty, ROC filings.

  6. Closing & post-closing integration / compliance — share transfer, consideration payment, regulatory compliance, post-closing indemnity claims handling.

Statutes & regulators to watch

  • Companies Act, 2013 (corporate approvals, board/shareholder resolutions).

  • Competition Act, 2002 — (anti-competitive agreements / abuse of dominance; merger/combination control — notify CCI when thresholds met).

  • SEBI Act & SEBI Regulations (LODR / SAST / PIT etc.) — for listed companies and substantial acquisitions / takeover obligations and insider trading rules.

  • FEMA / Reserve Bank of India rules — foreign investment approval, pricing and reporting rules.

  • Income Tax Act — capital gains, tax clearances, withholding obligations.


4) Fund-raising & securities practice

Core tasks

  • Equity / Preference subscription documents, convertible instruments, warrants, SAFEs, VC/PE term sheets.

  • Compliance for listed companies: continuous disclosure obligations, insider trading (PIT Regulations), preferential allotments (Section 42 / 62 of Companies Act), issue of shares, public offerings.

Key regulators/controls

  • SEBI (Listing Obligations & Disclosure Requirements) for listed entities.

  • Securities Contracts (Regulation) Act, 1956 (SCRA) and SEBI Regulations for capital market transactions.

  • Companies Act provisions on private placement, rights issue and allotment.


5) Employment, labour and ESOPs

What to check

  • Employment contracts, termination clauses, restraint covenants, ESOP plans and documentation, employee stock option trust, compliance with tax withholding on perquisites.

  • Shop & Establishment / Labour laws compliance if significant workforce.

Relevant laws

  • Indian Contract Act (employment agreements), Companies Act (ESOP regulatory), Income Tax Act (taxation of perquisites).


6) Insolvency & restructuring

Process & steps

  • Identify financial distress triggers; advise on corporate insolvency resolution process (CIRP), pre-pack, restructuring or one-time settlements.

  • If creditor files, handle CIRP can be initiated under Insolvency and Bankruptcy Code, 2016 (IBC) — advise on moratorium, remediation, resolution plan negotiations, claims verification, and voting in CoC.

Key IBC provisions frequently used

  • Section 7 — financial creditor’s petition for initiation of CIRP.

  • Section 9 — operational creditor’s petition.

  • Section 10 — corporate applicant’s initiation.

  • Section 14 — moratorium on proceedings.

  • Section 30–31 — resolution plan submission & approval.

  • Section 238 — overriding effect of IBC.


7) Dispute resolution: civil litigation, arbitration & corporate criminal exposure

Practice points

  • Prefer arbitration for commercial disputes — draft arbitration clauses carefully and manage arbitrations (seat, governing law, emergency arbitrator, interim reliefs).

  • For court litigation: suits for shareholders’ disputes, injunctions, specific performance, derivative actions, oppression & mismanagement petitions (Companies Act).

  • For regulatory/criminal exposure (fraud, securities violations, FEMA contraventions), coordinate criminal/regulatory defence (SEBI/SFO/ED/CBI) with civil strategy.

Statutes & forum choices

  • Arbitration & Conciliation Act, 1996 — arbitration procedure & enforcement.

  • Companies Act (Sections 241–242) — oppression & mismanagement petitions in NCLT/NCLAT/High Court depending on subject.

  • SEBI Act, FEMA, IPC (fraud), Prevention of Money Laundering Act (PMLA) where regulatory/criminal exposure exists.


8) Regulatory investigations & compliance (SEBI / RBI / tax / CCI / other regulators)

Typical steps

  • If a regulator issues a notice/investigation: preserve evidence, seek internal forensic review, respond to notice within timelines, consider settlement/consent orders where admissible.

  • Manage prosecutions, show-cause notices and adjudication proceedings; apply for interim reliefs where necessary.

Common regulators & laws

  • SEBI (for listed entities) — insider trading (PIT), takeover code (SAST), listing compliance.

  • RBI / FEMA — foreign exchange violations.

  • Income Tax / GST Authorities — assessments, notices, transfer pricing audits.

  • Competition Commission of India (CCI) — anti-trust/combination scrutiny.


9) Closing procedures, filings & post-deal compliance

Checklist

  • File necessary filings with ROC (change in shareholding, DIN changes, charge creation/closure).

  • Make statutory filings with SEBI / stock exchanges as applicable (share transfers, disclosures).

  • Ensure tax filings, stamp duty payments and update minute books, share ledgers and statutory registers.

  • Set up indemnity/escrow mechanisms and dispute escalation matrices for post-closing claims.


10) Practical documentation & due-diligence checklist (key items)

Due-diligence items to collect

  • Incorporation certificate, MoA/AoA, share register, share certificates, list of promoters/beneficial owners.

  • Board minutes for last 3–5 years, statutory registers, approvals & licenses.

  • Financial statements (audited), tax returns, GST returns, loans/charge documents.

  • Material contracts: customer/supplier/lease/loan/ IP assignments / employment & ESOP docs.

  • Pending / threatened litigation, regulatory actions, labour claims, environmental notices.

  • Intellectual property: registrations and assignments.

  • Real estate title documents, leases, encumbrance certificates.


11) Risk management & governance advisory

Advice to give clients

  • Maintain compliance calendar and secretarial checklist; adopt internal controls and policies (RPT policy, insider trading policy, anti-bribery).

  • Train directors on fiduciary duties (duty of care & duty of loyalty), conflicts of interest and board responsibilities.

  • Recommend insurance (D&O cover), escrow and indemnity structures for transactions.

Key Companies Act provisions on director duties & governance

  • Section 166 — duties of directors (fiduciary duties / duty of care).

  • Section 177 — audit committee.

  • Section 149 — independent directors and their functions.


12) Enforcement, remedies & appellate routes

When disputes go wrong

  • Civil remedies: injunctions, specific performance, damages, declaratory relief, accounts.

  • Corporate remedies: oppression & mismanagement petitions to NCLT / Company Law Board (procedural paths), derivative suits where minority rights need protection.

  • Regulatory appeals / writ petitions: High Court / SAT (Securities Appellate Tribunal) / NCLAT / Supreme Court depending on forum.

  • Insolvency: for creditors, pursue IBC remedies including initiation of CIRP.


13) Templates & drafting you’ll frequently prepare

  • Term Sheet / LOI, Share Purchase Agreement (SPA), Shareholders Agreement (SHA).

  • Subscription Agreement, Escrow Agreement, Lock-in & Restriction Deeds.

  • Board & shareholder resolutions, Board minutes, notices.

  • Employment/locking agreements, ESOP plan documents.

  • NCLT petitions (compromise/arrangement, oppression & mismanagement), IBC claims/ replies, arbitration notices, settlement deeds.


14) Practical tips for Delhi / Indian practice

  • Coordinate with tax, regulatory and finance teams from the start (structuring is multi-disciplinary).

  • Engage local counsel for sectoral regulatory matters (RBI, SEBI, CCI) where specialist knowledge helps.

  • Use strong confidentiality (NDA) and staged disclosure during DD.

  • Keep one-page executive summaries for boards and clients — judges and boards prefer concise points.


15) Ethical cautions

  • Never advise or assist in creating false documents, hiding liabilities, or obstruction of regulatory probes.

  • Disclose conflicts of interest to your client and recuse if necessary.

  • Keep privileged communications confidential; obtain written waivers before disclosure.

Scroll to Top