Proprietorship vs Pvt Ltd vs LLP, MSME Udyam, MUDRA, Section 43B(h)
Business structure decisions for Indian founders — proprietorship vs LLP vs Pvt Ltd comparison with real tax math, MSME Udyam registration (revised April 2025 limits), MUDRA loan categories including Tarun Plus ₹20L, Section 43B(h) leverage, and conversion paths.
11 articles publishedOrdered by publication date — newest first.
Granting ESOPs puts duties on the company, not just the employee: a special resolution, valuation, TDS on exercise, the startup deferral and a P&L expense.
Voluntary strike-off under Section 248(2) — the two eligibility conditions, the Rs 10,000 government fee, which companies cannot apply, the STK-3, STK-4 and STK-8 documents, the 30-day rule on the statement of accounts, and what directors remain liable for.
DIR-3 KYC is due 30 September 2026 for every director holding a DIN. Missing it deactivates the DIN and costs Rs 5,000 per director to restore. Who has to file, the difference between DIR-3 KYC and the web form, and what a deactivated DIN actually blocks.
Complete ROC calendar for private limited companies and LLPs for FY 2025-26 — AGM by 30 September 2026, ADT-1 by 15 October, AOC-4 by 30 October, MGT-7 by 29 November, plus late fees and which ones carry no cap at all.
Complete SPICe+ guide — what Part A and Part B do, the linked eMoA, eAoA and AGILE-PRO-S forms, which registrations come bundled, the 20-day name reservation window, fees and stamp duty, and the realistic timeline.
DPIIT notification G.S.R. 108(E) dated 4 February 2026 replaced the 2019 startup framework. Turnover limit doubled to Rs 200 crore, deep tech startups get Rs 300 crore and 20 years, cooperatives now qualify, and there is a new negative list on fund deployment.
CA-verified LLP vs Partnership Firm comparison India 2026. Limited liability protection, compliance requirements (Form 8 + Form 11), tax rate 30% for both, conversion path Partnership→LLP, decision matrix for service businesses + small enterprises.
CA-verified MSME Udyam Registration guide with NEW April 2025 limits (Micro ₹2.5cr/₹10cr, Small ₹25cr/₹100cr, Medium ₹125cr/₹500cr). 5 benefits, paperless Aadhaar-based process, CGTMSE ₹10cr collateral-free loans, ME-Card ₹5L credit, Section 43B(h) leverage.
CA-verified MUDRA loan guide 2026 with NEW Tarun Plus ₹20 lakh category (Oct 2024). Eligibility per category, application process via Jan Samarth portal, documents required, CGFMU guarantee, common rejection reasons, 68% women beneficiaries.
CA-verified Proprietorship vs Pvt Ltd vs LLP comparison India 2026. Tax rates (individual slab vs corporate 22%/25.17%), compliance burden, liability protection, conversion path, decision matrix for ₹10L-₹2cr turnover businesses.