Listed company
Overlay SEBI LODR, listing regulations, stock-exchange filings and secretarial standards.
Primary authority: Companies Act, 2013 · MCA notifications and portal
Local legal-text status: Mapped to the Companies Act, 2013 and current MCA notifications; confirm the latest notification before relying on classification-specific thresholds.
Currentness control: Thresholds, exemptions and modifications can change; verify the current notification and event date.
Provision-by-provision test
Finin2min implementation framework
Trigger and scope
Overlay SEBI LODR, listing regulations, stock-exchange filings and secretarial standards.
Evidence and control
Keep constitutional documents, master data, recognition/licence, shareholding, turnover/capital evidence and notification relied upon.
Consequence
Wrong classification may invalidate an exemption, alter filing, governance, audit, penalty or stakeholder rights.
Transaction application
Identify the actor, event date, governing tax year or reporting period, authority, document version and every cumulative condition. Record why each limb is satisfied, disputed or not applicable.
Authority, consent and execution
Confirm legal capacity, authorised signatory, digital-signature requirements, professional certification and portal credentials before filing or relying on the document.
Evidence and retention checklist
Retain source data, approvals, computations, correspondence, filing acknowledgement, payment record, amended filing history and the version of the governing instrument used.
Limitation, forum and remedies
Do not assume a general limitation period. Check the specific Act, Rule, notification, portal window, condonation power, appeal route and judicial treatment applicable to the event date.
Cross-law overlays
Overlay SEBI, RBI/IFSCA, FEMA, tax, GST, labour, Competition, IBC and sector-specific law as applicable.