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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 582 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 1665 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 1749 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 732 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 2427 Views 0 comment Print


Latest News


Indian Government Assigns 72 Corporate Fraud Cases to SFIO Since 2019

Company Law : The government addresses SFIO cases, IBC amendments, CSR compliance, and ESG reporting norms for publicly traded companies....

March 20, 2025 54 Views 0 comment Print

MCA V3 Login & Registration: User Types & FAQs

Company Law : Understand MCA V3 user types, registration, and login. Learn how to update profiles and resolve common issues....

March 20, 2025 465 Views 0 comment Print

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 25317 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 177 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 645 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 84 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 258 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


Appeal Against ROC Penalty for absence of maintained registered office Dismissed

Company Law : The appeal by Maptech Poly Products Pvt Ltd against a penalty for non-maintenance of its registered office was dismissed by the Re...

March 20, 2025 54 Views 0 comment Print

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 192 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 5802 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 201 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 315 Views 0 comment Print


Section 186 of the Companies Act, 2013

October 22, 2021 95349 Views 1 comment Print

186(1) A company shall unless otherwise prescribed, make investment through not more than two layers of investment companies: Provided that the provisions of this sub-section shall not affect,— (i) a company from acquiring any other company incorporated in a country outside India if such other company has investment subsidiaries beyond two layers as per the […]

New definition of Small Company- Applicable from FY 2021-22 onwards

October 22, 2021 31383 Views 0 comment Print

The new definition of Small Company- Know whether your company falls into Small Companies The Ministry of Corporate Affairs has notified an amendment in the Companies (Specification of Definitions Details) Rules, 2014 that came into force on 1st April 2021. The MCA (Ministry of Corporate Affairs) has effected this amendment in accordance with the proposal […]

Calculating limitation period for proceedings under IBC?

October 22, 2021 12138 Views 0 comment Print

V Nagarajan Vs SKS Ispat and Power Ltd.& Ors. (Supreme Court of India) When will the clock for calculating the limitation period run for proceedings under the IBC? The Insolvency and Bankruptcy Code 2016 (‘IBC’) envisages a comprehensive dispute resolution process in Chapter VI. The NCLT is the empowered ‘Adjudicating Authority’ under Section 60 of […]

Section-8 Company-Incorporations and Myths

October 20, 2021 1779 Views 0 comment Print

Section 8 companies are those companies which are incorporated with an objective to promote arts, commerce, education, charity, environment protection, sports, welfare, medicines, etc. The income of the company or money raised by doing events, receiving donations cannot be used for paying out dividends among the members of the company. The money raised should be […]

Appointment of First Auditor under Companies Act, 2013 in Non-Government Companies

October 18, 2021 117753 Views 1 comment Print

Overview: As per sub-section (1) of Section 139 of the Companies Act, 2013 (Act), “every company shall at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its sixth annual general meeting and thereafter till the […]

Appointment of director in placing Director retiring by Rotation under Section 152(6)(e) & Applicability of Section 160

October 17, 2021 17418 Views 0 comment Print

Discussion on Applicability of Section 160 of the Companies Act, 2013 during the Process of Section 152(6)(e) of the Companies Act, 2013 This discussion was initiated due to recently, we encountered with a question that whether a candidate or a member, who is eligible to submit special notice under Section 160 of the Companies Act, […]

Board’s Report Bullet points Under Companies Act, 2013

October 16, 2021 18546 Views 0 comment Print

In this article we shall discuss about Board’s Report. Board’s Report is a mandatory filling under Companies Act, 2013. The Section which relates to the Board’s Report is Section 134 of the Companies Act, 2013. This is required to be filed as an attachment in Form AOC-4 with Ministry of Corporate Affairs (MCA).

Procedure for appointment of Auditors under Companies Act, 2013

October 16, 2021 9936 Views 0 comment Print

Procedure for appointment of First Auditors and Subsequent Auditors under the Companies Act, 2013 of  Government Company and for Companies other than Government Company. COMPANY OTHER THAN GOVERNMENT COMPANY FIRST AUDITOR SUBSEQUENT AUDITOR First auditor shall be appointed by the Board within 30 days of incorporation; Board Resolution for recommending appointment of auditor in the […]

Events where e-form MGT-14 to be Filed

October 16, 2021 4284 Views 0 comment Print

Article explains Events Where E-Form MGT-14 to be Filed Under the Companies Act, 2013 for all Companies including Private Limited Companies and for companies other than Private Limited Companies.  FOR ALL COMPANIES INCLUDING PRIVATE COMPANIES SR. NO. APPLICABLE PROVISIONS EVENT 1. Section 117(3)(a) Special Resolutions 2. Section 117(3)(b) Resolutions agreed to by all the members […]

Professional Opportunities for CAs as Insolvency Professional

October 16, 2021 10317 Views 1 comment Print

Unfolds New Professional Opportunities Available For The Chartered Accountants (CAs) In The Role Of Insolvency Professional And How To Be One? Introduction: Chartered Accountants especially due to their expertise whether it is in finance, advisory, management or audit are in an advantageous position to play huge role in the insolvency resolution domain. The Insolvency and […]

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