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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 93 Views 0 comment Print

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

Company Law : The 2025 amendment replaces annual DIR-3 KYC filings with a triennial compliance framework. Directors now need to file KYC once ev...

June 5, 2026 432 Views 0 comment Print

Borrowing by Private Limited Companies under Companies Act, 2013

Company Law : The article explains when private companies can rely on MCA exemptions to borrow through board approval alone. It highlights the b...

May 29, 2026 816 Views 0 comment Print

Related Party Transactions: What Every Company Must Know About Approvals

Company Law : The article explains how Audit Committee, Board, and shareholder approvals apply to related party transactions under corporate law...

May 25, 2026 936 Views 0 comment Print

FAQs on Companies Compliance Facilitation Scheme, 2026  (CCFS-2026)

Company Law : The scheme provides a last opportunity for defaulting companies to file pending returns and financial statements with reduced pena...

April 24, 2026 783 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 918 Views 0 comment Print

MCA Consultation on Filing Reforms & Simplifying Compliance for Viksit Bharat 2047

Company Law : The initiative addresses inefficiencies in the current filing system and proposes consolidation and automation. It highlights a sh...

April 17, 2026 540 Views 0 comment Print

NFRA Pulled Up Singhi & Co. for Lack of Independence Monitoring Systems

Company Law : NFRA found major deficiencies in audit documentation and archival practices. The report highlights the need for stronger controls ...

March 28, 2026 549 Views 0 comment Print

NFRA Inspection Report Flags Audit Issues in PwC Network Firms

Company Law : The inspection report highlights deficiencies in audit documentation, independence monitoring and compliance with auditing standar...

March 18, 2026 1152 Views 0 comment Print

NFRA Inspection Finds Audit Documentation Gaps in SRBC & Co. LLP

Company Law : The regulator found that the audit firm lacked an effective monitoring mechanism to ensure firmwide independence policies were pro...

March 18, 2026 864 Views 0 comment Print


Latest Judiciary


Director Limit Violation: MCA imposes Rs. 2 Lakh Penalty

Company Law : Penalty imposed on Sh. Laxit Awla under Section 165 of Companies Act, 2013, for exceeding directorship limits. Details on violatio...

November 24, 2024 1623 Views 0 comment Print

Suo Moto NCLAT Delhi order under Insolvency, Competition & Company Law

Corporate Law : That the period of lockdown ordered by the Central Government and the State Governments including the period as may be extended ei...

March 30, 2020 1518 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 570 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 2916 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


ROC Imposes ₹7 Lakh Penalty for 1405-Day Delay in Filing DIR-12

May 25, 2026 168 Views 0 comment Print

ROC Chandigarh penalized a company and its directors for delayed filing of particulars relating to vacation of office of a disqualified director. The order highlights strict compliance obligations under Sections 170 and 172 of the Companies Act, 2013.

ROC Imposes Penalty for Delay in Mandatory CFO Appointment

May 22, 2026 579 Views 0 comment Print

ROC Patna penalised a company and its directors for failing to appoint a Chief Financial Officer after crossing the prescribed paid-up capital threshold. The order highlights strict compliance requirements under Section 203 of the Companies Act, 2013.

ROC Imposes Penalty for Filing Wrong Balance Sheet in AOC-4 Form

May 21, 2026 339 Views 0 comment Print

The ROC held that attaching an incorrect balance sheet while filing Form AOC-4 amounts to non-compliance under Section 137(1). The company and its directors were penalized for defective filing of financial statements.

ROC Imposes Penalty for Not Holding Mandatory Board Meetings Under Companies Act

May 21, 2026 210 Views 0 comment Print

ROC Patna imposed penalties after a company failed to prove that Board Meetings were held as required under Section 173(1). Absence of minutes and non-filing of MGT-7 became key reasons for the adjudication action.

ROC Imposes Maximum Penalty for Failure to Maintain Registered Office

May 21, 2026 237 Views 0 comment Print

ROC Patna penalised a company and its managing director after physical verification revealed that the registered office was not functioning at the recorded address. The order highlights strict compliance requirements under Section 12 of the Companies Act, 2013.

ROC Imposes Penalty for Incorrect AOC-4 Filing Despite Rectification Request

May 21, 2026 150 Views 0 comment Print

ROC imposed penalties after a company incorrectly mentioned the financial year period while filing Form AOC-4 on the MCA portal. The ruling highlights the importance of accuracy in statutory electronic filings.

ROC Imposes Penalty for Delay in Filing MR-2 for Managing Director Appointment

May 21, 2026 156 Views 0 comment Print

ROC Haryana penalized a company and its officers for filing e-Form MR-2 beyond the prescribed 90-day period after appointing a Managing Director. The order highlights strict compliance requirements under Section 196 and Rule 7(3) of the Companies Act framework.

ROC Imposes Penalty as Annual Return in Form MGT-7 Was Not Filed

May 21, 2026 624 Views 0 comment Print

ROC Uttar Pradesh penalized a company and its directors for failing to file the annual return for FY 2019-20 under Section 92(4). The ruling highlights strict consequences for non-filing of statutory annual returns under the Companies Act, 2013.

No ROC Penalty as Form MGT-14 Was Already Filed for Approval of Accounts

May 21, 2026 222 Views 0 comment Print

ROC Uttar Pradesh dropped penalty proceedings after confirming that Form MGT-14 had already been filed for approval of accounts. The ruling highlights that penalties under Section 117(2) cannot survive once compliance is verified.

ROC imposes Penalty for Failure to File FY 2019-20 Financial Statements

May 21, 2026 219 Views 0 comment Print

ROC Uttar Pradesh imposed penalties on a company and its directors for non-filing of financial statements for FY 2019-20. The order highlights that incorrect attachments in Form AOC-4 cannot cure statutory non-compliance under Section 137 of the Companies Act.

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