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Companies Act

The Companies Act is a legislation that governs the formation, functioning, and management of companies. Explore the key provisions, compliance requirements, and legal framework under the Companies Act.

Latest Articles


Board Meeting vs Circular Resolution under Companies Act, 2013

Corporate Law : Learn when a Board Meeting is mandatory and when a Circular Resolution can be used under the Companies Act, 2013. Explore the comp...

July 12, 2026 84 Views 0 comment Print

CARO 2020: Why Physical Verification Matters More Than QR Codes

Company Law : Summary: The Companies (Auditor’s Report) Order, 2020 (CARO 2020) does not mandate asset tagging through QR codes, barcodes,...

July 12, 2026 60 Views 0 comment Print

Fast Track Mergers: Evolving Framework & Practical Challenges

Company Law : Section 233 Fast Track Merger framework expanded through 2025 amendments with wider eligibility, revised timelines, new safeguards...

July 11, 2026 228 Views 0 comment Print

Senior Management Personnel: Regulatory Journey from Appointment to Exit

Company Law : Explains the SEBI LODR framework for Senior Management Personnel, covering appointment, disclosures, governance obligations, PIT c...

July 10, 2026 147 Views 0 comment Print

Foundation of FCRA – Foreign Contribution & Eligibility

Corporate Law : Understand foreign contribution, FCRA eligibility, Section 2(1)(h), Section 3 prohibitions, and registration requirements under th...

July 9, 2026 234 Views 0 comment Print


Latest News


ICSI Seeks Action against Eligible Companies Failed to Appoint Whole-Time CS

Company Law : ICSI has urged the MCA to ensure eligible companies comply with Section 203 by appointing Whole-time Company Secretaries. The repr...

June 27, 2026 1845 Views 0 comment Print

Annual Survey of Incorporated Services Sector Enterprises (ASISSE): FAQs

Corporate Law : NSO has launched the Annual Survey of Incorporated Services Sector Enterprises (ASISSE) to collect comprehensive economic and oper...

June 24, 2026 1104 Views 0 comment Print

ICSI Seeks MCA Relief Due to Portal Disruptions After Data Centre Fire

Company Law : ICSI has requested the MCA to grant compliance relaxations following technical disruptions caused by the Data Centre fire. The pro...

June 18, 2026 9555 Views 1 comment Print

MCA Expands CSR Scope by Allowing Investment in Social Stock Exchange Instruments

Company Law : The MCA has widened CSR eligibility by recognizing subscriptions to Zero Coupon Zero Principal Instruments as a valid CSR activity...

May 30, 2026 1476 Views 0 comment Print

Provisional List of 1314 Audit Firms Missing NFRA-2 Filings for 2024-2025

Company Law : Provisional list of audit firms of listed companies yet to file NFRA-2 for 2023-24. Filing deadline was 30.11.2025; fines apply fo...

May 10, 2026 5304 Views 0 comment Print


Latest Judiciary


NCLT Sanctions Godrej Properties Merger; Keeps Income Tax Department’s Section 68 Powers Intact

Company Law : NCLT Mumbai sanctioned the amalgamation scheme after finding statutory compliance complete and Regional Director’s observations ...

July 12, 2026 117 Views 0 comment Print

Section 242 Challenge Rejected; NCLT Can Examine Alleged Sham Transactions Without Consent: NCLAT Delhi

Company Law : Section 242(1) conferred overriding and comprehensive equitable powers upon the NCLT to grant appropriate relief in cases of oppre...

July 11, 2026 78 Views 0 comment Print

Section 452 Complaint Restored as Criminal Court Retains Jurisdiction: Kerala HC

Company Law : Kerala HC restored a Section 452 Companies Act complaint, holding the 2020 amendment did not remove criminal court jurisdiction or...

July 11, 2026 75 Views 0 comment Print

Company Board Cannot Reject Valid EGM Requisition Under Section 100: NCLT Kochi

Company Law : NCLT Kochi held that a Board cannot reject a valid Section 100 EGM requisition and ordered an independently supervised meeting und...

July 11, 2026 66 Views 0 comment Print

Oppression Established on Share Register Manipulation & Financial Mismanagement: NCLT Mumbai

Company Law : NCLT Mumbai partly allowed an oppression petition, directing rectification of the share register and compensation for financial mi...

July 11, 2026 66 Views 0 comment Print


Latest Notifications


MCA extended CCFS-2026 Until 31 August 2026

Company Law :  MCA extends the Companies Compliance Facilitation Scheme, 2026 up to 31 August 2026 due to data center restoration following the...

July 8, 2026 6234 Views 0 comment Print

MCA Extends DPT-3 Late Fee Waiver Till 31st July 2026 Due to Data Center Fire

Company Law : MCA has allowed companies to file Form DPT-3 for FY 2025-26 without additional fees until 31 July 2026 due to disruptions caused b...

June 19, 2026 16560 Views 2 comments Print

MCA Notifies New Development Bank as Body Corporate under Companies Act 2013

Company Law : MCA notifies the New Development Bank under Section 2(11)(ii) of the Companies Act, 2013, specifying it as a body corporate for th...

June 16, 2026 552 Views 0 comment Print

ROC Imposes Penalty as Incorrect AGM Due Date Was Filed in AOC-4

Company Law : ROC Mumbai penalized a director after Form AOC-4 contained an incorrect AGM due date. The order emphasizes that directors are resp...

June 12, 2026 294 Views 0 comment Print

Duplicate DIN Attracts Penalty Because Companies Act Prohibits Possessing More Than One DIN

Company Law : ROC Mumbai imposed a penalty after finding that an individual held two Director Identification Numbers in violation of Section 155...

June 12, 2026 201 Views 0 comment Print


Latest Posts in Companies Act

Board Meeting vs Circular Resolution under Companies Act, 2013

July 12, 2026 84 Views 0 comment Print

Learn when a Board Meeting is mandatory and when a Circular Resolution can be used under the Companies Act, 2013. Explore the complete list of matters that must be approved only at a Board Meeting as per statutory provisions and Secretarial Standard-1 (SS-1).

CARO 2020: Why Physical Verification Matters More Than QR Codes

July 12, 2026 60 Views 0 comment Print

Summary: The Companies (Auditor’s Report) Order, 2020 (CARO 2020) does not mandate asset tagging through QR codes, barcodes, or RFID technology. Instead, Clause 3(i)(b) requires the auditor to report on whether Property, Plant and Equipment (PPE) have been physically verified by the management at reasonable intervals, whether the frequency of verification is appropriate considering the […]

NCLT Sanctions Godrej Properties Merger; Keeps Income Tax Department’s Section 68 Powers Intact

July 12, 2026 117 Views 0 comment Print

NCLT Mumbai sanctioned the amalgamation scheme after finding statutory compliance complete and Regional Director’s observations satisfactorily addressed.

Section 242 Challenge Rejected; NCLT Can Examine Alleged Sham Transactions Without Consent: NCLAT Delhi

July 11, 2026 78 Views 0 comment Print

Section 242(1) conferred overriding and comprehensive equitable powers upon the NCLT to grant appropriate relief in cases of oppression and mismanagement, including declaring fraudulent or sham transactions void. The consent requirement contained in the proviso to Section 242(2)(f) applied only to the modification or termination of valid contractual arrangements and could not restrict the Tribunal’s jurisdiction to examine and nullify transactions alleged to be fraudulent or colourable devices.

Fast Track Mergers: Evolving Framework & Practical Challenges

July 11, 2026 228 Views 0 comment Print

Section 233 Fast Track Merger framework expanded through 2025 amendments with wider eligibility, revised timelines, new safeguards and Small Company thresholds.

Section 452 Complaint Restored as Criminal Court Retains Jurisdiction: Kerala HC

July 11, 2026 75 Views 0 comment Print

Kerala HC restored a Section 452 Companies Act complaint, holding the 2020 amendment did not remove criminal court jurisdiction or decriminalise the offence.

Company Board Cannot Reject Valid EGM Requisition Under Section 100: NCLT Kochi

July 11, 2026 66 Views 0 comment Print

NCLT Kochi held that a Board cannot reject a valid Section 100 EGM requisition and ordered an independently supervised meeting under Section 98.

Oppression Established on Share Register Manipulation & Financial Mismanagement: NCLT Mumbai

July 11, 2026 66 Views 0 comment Print

NCLT Mumbai partly allowed an oppression petition, directing rectification of the share register and compensation for financial mismanagement.

Company Property Transfer to Promoters Without Consideration is Fraudulent Preference: Bombay HC

July 10, 2026 81 Views 0 comment Print

Bombay HC held that mutation entries transferring company property without a valid transfer instrument or consideration attracted Section 531 and declared the transaction void.

Senior Management Personnel: Regulatory Journey from Appointment to Exit

July 10, 2026 147 Views 0 comment Print

Explains the SEBI LODR framework for Senior Management Personnel, covering appointment, disclosures, governance obligations, PIT compliance and exit requirements.

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