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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


Joint Audit as a Tool to Enhance Audit Quality

Company Law : joint audit involves two or more audit firms working together to issue an audit opinion on the financial statements of an organiza...

March 19, 2025 354 Views 0 comment Print

NCLT cannot decide on public law matters under MMDR Act in IBC cases: SC

Company Law : SC rules that NCLT cannot decide on public law matters under MMDR Act in IBC cases, reaffirming High Court jurisdiction under Arti...

March 17, 2025 1641 Views 0 comment Print

Importance of ROC Filing for Private Limited Companies

Company Law : Pvt Ltd ROC Filing is a essential compliance requirement for non-public confined groups in India. Filing ROC returns on time facil...

March 13, 2025 1731 Views 0 comment Print

Procedure for ISIN Issuance: Steps & Requirements

Company Law : Learn the ISIN issuance process, required documents, and compliance steps for dematerializing securities under the Companies Act, ...

March 10, 2025 723 Views 0 comment Print

Form MSME-1: Purpose, Filing, Due-date and Penalty

Company Law : Understand purpose, filing requirements, due dates and penalties of Form MSME-1 for companies with outstanding dues to MSME suppli...

March 9, 2025 2412 Views 0 comment Print


Latest News


Provisional List of Audit Firms Not Filing NFRA-2 for 2023-24

Company Law : Find the provisional list of audit firms of listed companies that haven't filed NFRA-2 forms for the reporting period 2023-24. Upd...

March 16, 2025 24924 Views 0 comment Print

Adequate Provisions in Companies Act, 2013 to Enhance Corporate Governance

Company Law : The Companies Act 2013 mandates corporate governance, transparency, and CSR reporting. Key provisions include financial disclosure...

March 16, 2025 171 Views 0 comment Print

Compliance Requirements for Private Limited Companies

Company Law : Understand the compliance regime for private limited companies in India, including business closure timelines and government measu...

March 16, 2025 618 Views 0 comment Print

Amendment in Companies Act 2013 & CSR Monitoring Framework

Company Law : Overview of proposed amendments in the Companies Act, 2013, CSR monitoring framework, and steps to ensure compliance and prevent m...

March 16, 2025 4971 Views 1 comment Print

CSR Implementation: Assessments and Expenditures

Company Law : Review CSR activities as mandated under Section 135 of the Companies Act, including sector-wise and state-wise CSR expenditure fro...

March 16, 2025 663 Views 0 comment Print


Latest Judiciary


NCLAT held Electricity was essential supply, couldn’t be disconnected during moratorium period under IBC

Company Law : When the corporate debtor failed to pay the outstanding power obligation, appellant subsequently cut off the electrical service. O...

March 10, 2025 75 Views 0 comment Print

IBC would prevail over Electricity Act: NCLAT Delhi

Company Law : The plain reading of the above provisions of Section 60(5)(c) clearly indicates that the NCLT is empowered to adjudicate any quest...

March 7, 2025 255 Views 0 comment Print

Profit-Sharing Disputes Not Operational Debt Under IBC: NCLAT Delhi

Company Law : NCLAT Delhi quashes CIRP against Alcuris Healthcare, ruling profit-sharing disputes do not constitute operational debt under IBC. ...

February 27, 2025 210 Views 0 comment Print

Hypothecated Assets Can’t Be claimed through retrospective journal entries to Evade Insolvency proceedings

Company Law : NCLAT dismisses appeals in Saturn Ventures case, upholding RP’s findings on asset ownership and rejecting fraudulent transaction...

February 26, 2025 210 Views 0 comment Print

Liquidator empowered to proceed with private sale of Corporate Debtor by Swiss Challenge Mechanism

Company Law : NCLAT Delhi held that Liquidator is jurisdictionally empowered to proceed with private sale of Corporate Debtor by adopting Swiss ...

February 19, 2025 108 Views 0 comment Print


Latest Notifications


Failure to Appoint Resident Director: MCA reduces Penalty from ₹6 Lakh to ₹60000

Company Law : Vishnupriya Hotels' appeal led to a penalty reduction for non-compliance with Section 149(3) of the Companies Act. The company pai...

March 19, 2025 177 Views 0 comment Print

CSR provision Violation: MCA reduces Penalty from ₹1.59 Crore to ₹32.72 Lakh

Company Law : Vishnupriya Hotels appealed against CSR non-compliance penalties. The Regional Director reduced the fine after reviewing submissio...

March 19, 2025 5364 Views 1 comment Print

Internal Auditor Appointment Delay: MCA reduces Penalty

Company Law : Konoria Plaschem faced penalties for failing to appoint an internal auditor from 2014-2020. The fine was reduced on appeal. Read t...

March 19, 2025 189 Views 0 comment Print

Board Meeting Lapses: MCA reduces Penalty from ₹28.5 Lakh to ₹2.85 Lakh

Company Law : Water & Sanitation (India) for Urban Poor failed to hold board meetings from 2011-2019, leading to penalties. The fine was later r...

March 19, 2025 288 Views 0 comment Print

Tristar Transport Penalized for Non-Compliance with Section 90 of Companies Act

Company Law : Tristar Transport India Pvt. Ltd. fined for delays in filing BEN-1 and BEN-2 under Section 90 of the Companies Act, 2013. Director...

March 10, 2025 147 Views 0 comment Print


Independent Director

December 28, 2021 12756 Views 0 comment Print

Applicability: – Companies (Appointment & Qualification of Directors) Rules, 2014 – Chapter XI Appointment and Qualifications of Directors –SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 WHEN IS A COMPANY REQUIRED TO APPOINT INDEPENDENT DIRECTOR? Listed Company Unlisted Public Company Mandatory (atleast 1 /3rd of total director needs to be independent director) For E.g. : […]

IEPF Authority (Accounting, Audit, Transfer and Refund), Third Amendment, Rules, 2021

December 28, 2021 3540 Views 0 comment Print

Govt notifies Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund), Third Amendment, Rules, 2021 to amend Rule 6 of Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 which relates to Manner of transfer of shares under sub-section (6) Of section 124 of Companies Act, 2013 to the […]

Need of Farmer Producer Organisation (FPO)

December 24, 2021 4524 Views 0 comment Print

The main aim of Producer organization is to ensure better income for the producers through an organization of their own. Small producers do not have the volume individually (both inputs and produce) to get the benefit of economies of scale. Besides, in agricultural marketing, there is a long chain of intermediaries who very often work […]

Form 20B Filing annual return by a company having a share capital with ROC

December 24, 2021 1617 Views 0 comment Print

FILING EFORM 20B –SCHEDULE-V – Form for filing annual return by a company having a share capital with the Registrar of companies The information to be provided in the eForm 20B should be up to the date of AGM. In case AGM is not held or AGM is held after the due date of AGM […]

Form – 23AC | Filing balance sheet & other documents with ROC

December 24, 2021 2538 Views 0 comment Print

 EFORM – 23AC – For filing Balance Sheet and other documents with the Registrar of Companies (ROC) The information to be provided in the eForm 23AC should be as on the date of the balance sheet. After the eForm has been filled, click the Prescrutiny button to pre-scrutinise the eForm 23AC. If the eForm 23AC […]

Form DPT-l | Circular or circular in the form of advertisement inviting deposits

December 24, 2021 1251 Views 0 comment Print

FORM DPT-l CIRCULAR OR CIRCULAR IN THE FORM OF ADVERTISEMENT INVITING DEPOSITS [Pursuant to section 73 (2)(a) and section 76 and rule 4(1) and 4(2) of the Companies (Acceptance of Deposits) Rules, 2014] The circular or circular in the form of advertisement shall contain the following: GENERAL INFORMATION (a) Name, address, website and other contact […]

Form 66 for submission of Compliance Certificate with ROC

December 24, 2021 1533 Views 0 comment Print

FILLING OF EFORM –66 – Form for submission of Compliance Certificate with the Registrar of Companies (ROC) After the eForm 66 has been filled, click the Prescrutiny button to prescrutinise the eForm. If the eForm 66 is not prescrutinised, it shall be rejected when you attempt to upload the eForm 66. This eForm 66 shall […]

All about filing of FORM – 23ACA with Registrar of Companies

December 24, 2021 3762 Views 0 comment Print

EFORM – 23ACA – For filing Profit and loss account and other documents with the registrar of Companies -The information to be provided in the eForm 23ACA should pertain to the financial year. -After the eForm 23ACA has been filled, click the Prescrutiny button to prescrutinise the eForm 23ACA. If the eForm 23ACA is not […]

Form 23B- Information by Auditor to Registrar of Companies

December 24, 2021 1422 Views 0 comment Print

EFORM – 23B- Information by Auditor to Registrar of Companies -After the eForm 23B has been filled, click the Pre scrutiny button to prescrutinise the eForm 23B. If the eForm 23B is not prescrutinised, it shall be rejected when you attempt to upload the eForm 23B. -This eForm 23B shall be taken on record through […]

Form GNL-4 for filing Addendum for rectification of defects or incompleteness

December 23, 2021 7734 Views 0 comment Print

 eForm GNL-4 – Form for filing Addendum for rectification of defects or incompleteness Part I – Law(s) Governing the eForm GNL-4 Rule Number(s) eForm GNL-4 is required to be filed pursuant to Rule 10 of the Companies (Registration offices and Fees) Rules, 2014 which are reproduced for your reference. Rule 10: Procedure on receipt of […]

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