Chartered Accountants in Delhi & Gurgaon | Audit, Tax & GST Services

PJRJ & Associates — CA firm in Delhi and Gurgaon offering statutory audit, GST consulting, internal audit, and income tax advisory for businesses across Delhi NCR and India.

Part of PJRJ & Associates · Chartered AccountantsMain PJRJ website

Company Law service

Inter-Corporate Loans & Investments

Advisory and compliance support for inter-corporate loans, advances, guarantees, and investments — navigating the restrictions and conditions under Sections 185, 186, and related provisions of the Companies Act.

Loans, guarantees, and investments between group companies are heavily regulated under Sections 185, 186, and 187 of the Companies Act. PJRJ advises boards on permissible transactions, documentation, board approvals, and filing requirements — preventing void transactions and director disqualification risks.

Who it's for

  • Groups with cash pooling, promoter funding, or subsidiary lending arrangements
  • Companies providing corporate guarantees for related entity borrowings
  • Businesses making strategic investments in associates or joint ventures
  • CFOs restructuring inter-company balances during group clean-up exercises

Deliverables

  • Analysis of proposed loan, guarantee, or investment against Section 185/186 limits
  • Board resolution drafting and shareholder approval requirements
  • Loan agreement and security documentation review with legal counsel
  • Form filing — DPT-3, charge registration, and event-based ROC forms
  • Ongoing monitoring of aggregate limits and repayment compliance

Our approach

  1. 1Map existing inter-company exposures and identify non-compliant legacy arrangements
  2. 2Recommend regularisation or restructuring paths with legal input
  3. 3Document new transactions contemporaneously with board approvals
  4. 4Track repayment, interest, and register maintenance
  5. 5Annual review as part of secretarial compliance retainer

Inter-corporate compliance errors surface during due diligence and can void guarantees when banks call on them. We fix structures before they become crises.

Advisory is delivered from Delhi and Gurgaon for group companies registered across India.

Discuss your inter-corporate loans & investments requirements

Speak directly with a PJRJ specialist — we respond within one business day.

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