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Company Law

Company Law India: Read latest Company law news & updates, acts, circular, notifications & articles issued by MCA amendment in companies Act 2013. Article on Loans Company formation XBRL, Schedule VI IFRS.

Latest Articles


FAQs on Adjournment of Annual General Meeting (AGM)

Company Law : The FAQ clarifies that the Companies Act, 2013 does not restrict adjournment of a duly convened and commenced AGM. An adjourned AG...

June 9, 2026 39 Views 0 comment Print

FAQ- Authority to call General Meeting under Companies Act, 2013

Company Law : This FAQ examines the statutory authorities empowered to convene an Extraordinary General Meeting under the Companies Act, 2013. I...

June 9, 2026 102 Views 0 comment Print

Drug License in India: Complete Guide for Pharma Business

Company Law : The pharmaceutical business in India is one of the most sensitive and highly regulated sectors because it deals directly with medi...

June 8, 2026 75 Views 0 comment Print

Compulsorily Convertible Preference Shares (CCPS)

Company Law : The article explains how Compulsorily Convertible Preference Shares are governed by corporate, tax, and FEMA regulations. The key ...

June 8, 2026 177 Views 0 comment Print

51 FAQs on Investigations by CBI & ED for 73,006 Cr. Bank frauds by RAAG

Company Law : While permitting extensive investigations, the Court has clarified that allegations alone do not establish criminal liability. Any...

June 8, 2026 246 Views 0 comment Print


Latest News


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 924 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 5082 Views 0 comment Print

ICSI Flags MCA-21 V3 Portal Issues, Seeks Urgent Compliance Fixes

Company Law : ICSI recommended restoring public access to basic company master data without mandatory login requirements. The representation sta...

May 8, 2026 19830 Views 0 comment Print

ICSI First Bi-Annual Eastern Region Convocation of Fy 2026-2027

Company Law : The issue concerns eligibility and participation rules for the convocation. ICSI has clarified that members who do not attend will...

May 5, 2026 687 Views 0 comment Print

NFRA issues Audit Quality Inspection Guidelines

Company Law : NFRA introduced guidelines to evaluate audit firms’ compliance and quality control systems. The framework emphasizes governance,...

May 1, 2026 903 Views 0 comment Print


Latest Judiciary


SRA could not back out of CoC-Approved Plan on Pretext of Conditional Letter of Intent (LoI): Supreme Court

Company Law : A Successful Resolution Applicant (SRA) could not avoid a CoC-approved resolution plan by claiming that the Letter of Intent (LoI)...

June 8, 2026 84 Views 0 comment Print

No insolvency proceedings as misrepresentation of borrower as Guarantor invalidated section 95 application

Company Law :   NCLAT held that the order appointing the Resolution Professional under Section 97 was obtained on the basis of misrepresented a...

June 8, 2026 96 Views 0 comment Print

NCLAT Dismisses GNIDA Appeal as Approved Resolution Plan Already Attained Finality

Company Law : NCLAT held that challenges to the approved resolution plan could not be reopened after earlier proceedings had attained finality. ...

June 8, 2026 96 Views 0 comment Print

NCLT Admits CIRP as Operational Debt, Default & Acknowledgment of Liability Established

Company Law : The Tribunal admitted insolvency proceedings after finding documentary evidence of operational debt, part payment, ledger confirma...

June 7, 2026 84 Views 0 comment Print

Admission of SBI’s ₹178 Cr Insolvency Plea as winding-up proceedings couldn’t override revival under IBC

Company Law : Section 7 insolvency application filed by State Bank of India (SBI) was admitted against Martina Bio Genics Private Limited and he...

June 6, 2026 657 Views 0 comment Print


Latest Notifications


Companies (Registered Valuers and Valuation) Amendment Rules, 2026

Company Law : The MCA has amended the valuation rules to require Registered Valuer Organisations to maintain a minimum paid-up capital of ₹25 ...

June 6, 2026 255 Views 0 comment Print

ROC Imposes Penalty as Incorrect Attachment Was Filed in AOC-4 Form

Company Law : The Registrar of Companies penalized the company and its authorized signatory after an incorrect document was attached with Form A...

June 2, 2026 171 Views 0 comment Print

MCA Adds Social Stock Exchange Instruments to CSR List

Company Law : MCA amends Schedule VII of the Companies Act to include subscription to zero coupon zero principal instruments on Social Stock Exc...

May 27, 2026 573 Views 0 comment Print

Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026

Company Law : MCA has amended the CSR Rules to recognize zero coupon zero principal instruments issued by Social Stock Exchange-listed NPOs. The...

May 27, 2026 2961 Views 0 comment Print

ROC Imposes Penalty for Failure to Maintain Functional Registered Office

Company Law : ROC Mumbai held that repeated return of official notices proved non-maintenance of a registered office under Section 12(1) of the ...

May 27, 2026 405 Views 0 comment Print


Admission of SBI’s ₹178 Cr Insolvency Plea as winding-up proceedings couldn’t override revival under IBC

June 6, 2026 657 Views 0 comment Print

Section 7 insolvency application filed by State Bank of India (SBI) was admitted against Martina Bio Genics Private Limited and held that pending winding-up proceedings could not override the objective of corporate revival under the Insolvency and Bankruptcy Code, 2016 (IBC).

Companies (Registered Valuers and Valuation) Amendment Rules, 2026

June 6, 2026 255 Views 0 comment Print

The MCA has amended the valuation rules to require Registered Valuer Organisations to maintain a minimum paid-up capital of ₹25 lakh. The key takeaway is stronger financial and governance standards for RVOs.

Can a Loss-Making Company Issue Bonus Shares from Securities Premium?

June 6, 2026 438 Views 0 comment Print

he analysis clarifies that accumulated losses do not prevent a company from issuing bonus shares from its Securities Premium Account. Eligibility depends on compliance with Section 63 conditions and absence of financial or statutory defaults.

NCLAT Restores Company Petition Because Delay Was Not Solely Petitioner’s Fault

June 6, 2026 108 Views 0 comment Print

NCLAT held that dismissal for want of prosecution was unjustified where multiple adjournments were caused by the Tribunal due to paucity of time and technical issues. The ruling emphasizes that litigants should not be penalized when delays are not entirely attributable to them.

DIR-3 KYC: What Changed from 31 March 2026, Who Files When & Trap to Avoid

June 5, 2026 3672 Views 0 comment Print

The 2025 amendment replaces annual DIR-3 KYC compliance with a filing requirement once every three consecutive financial years. Directors must now track their cycle based on the year their DIN was allotted and file by 30 June of the relevant year.

Director KYC Reset: What Changed, When You File Next and Traps to Avoid

June 5, 2026 432 Views 0 comment Print

The 2025 amendment replaces annual DIR-3 KYC filings with a triennial compliance framework. Directors now need to file KYC once every three financial years while continuing to report changes in particulars within prescribed timelines.

DIR-3 KYC Under New Triennial Regime: Is Filing Required in FY 2026-27

June 5, 2026 606 Views 0 comment Print

The MCA has replaced annual DIR-3 KYC filings with a once-in-three-years framework. Most DIN holders who complied in FY 2025-26 are exempt from filing in FY 2026-27.

Gift of Shares Within Family in a Private Company: Is Stamp Duty Payable?

June 5, 2026 1308 Views 0 comment Print

The article explains that stamp duty on securities is calculated based on consideration under the amended Indian Stamp Act. Since gifts involve no consideration, transfer of shares by way of gift attracts no stamp duty, though Form SH-4 remains mandatory.

Dematerialization as a Pre-Condition for Transfer of Securities: Analysis of Rule 9B

June 5, 2026 360 Views 0 comment Print

Rule 9B requires shareholders to dematerialize securities before any transfer takes place. The requirement applies equally to gift transfers and cannot be avoided through a Gift Deed.

Cost of a Few Paise: MCA imposes Penalty for Rounding Off in Preferential Allotments

June 5, 2026 162 Views 0 comment Print

The ROC held that shares issued at a price lower than the registered valuer’s determined value violated Section 62(1)(c). Even a shortfall of ₹0.59 per share attracted penalties under the Companies Act.

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