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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


Reviving Active Companies That Have Been “Struck Off”

Company Law : Section 252 provides mechanisms for Companies to be reinstated in Registrar of Companies if they have been removed due to non-comp...

April 7, 2025 36 Views 0 comment Print

Mandatory Committees Under Companies Act, 2013

Company Law : Learn about mandatory committees under the Companies Act, 2013, including audit, nomination, stakeholder relationship, and CSR com...

April 4, 2025 684 Views 0 comment Print

Significant beneficial ownership: Extending ambit of significant influence?

Company Law : RoC penalizes LinkedIn India & Samsung Noida for SBO non-disclosure, expanding the interpretation of control under India’s Compa...

April 4, 2025 372 Views 0 comment Print

Appointment of Auditors Under Companies Act, 2023

Company Law : Learn the rules for auditor appointments under the Companies Act, 2023, including first auditor, subsequent appointments, casual v...

April 2, 2025 858 Views 0 comment Print

Checklist for Issuance of Non-Convertible Debenture by Private Company

Company Law : Summary: A debenture is a debt instrument issued by a company as per Section 2(30) of the Companies Act, 2013. It can be convertib...

April 2, 2025 405 Views 0 comment Print


Latest News


Penalties for CSR Non-Compliance Under Companies Act

Company Law : Government penalized companies for CSR non-compliance under the Companies Act. Details of penalties, CSR spending, and fund transf...

April 3, 2025 372 Views 0 comment Print

Deloitte Inspection: NFRA Notes Progress, Flags Lingering Issues

Company Law : NFRA's 2023 inspection of Deloitte Haskins & Sells LLP finds improvements but notes ongoing issues in key audit areas....

March 30, 2025 2115 Views 0 comment Print

NFRA Series on Auditor-Audit Committee Interaction: Related Party Audits

Company Law : NFRA highlights auditor responsibilities in related party transactions, emphasizing compliance with Ind AS 24, SEBI regulations, a...

March 30, 2025 408 Views 0 comment Print

Audit Strategy & Planning – SA 300: NFRA’s Guidance for Auditors

Company Law : NFRA outlines audit strategy and planning requirements, emphasizing auditor communication with audit committees and compliance wit...

March 30, 2025 708 Views 0 comment Print

NFRA Finds Unresolved Issues in Walker Chandiok’s 2023 Audit Inspection

Company Law : NFRA's 2023 inspection of Walker Chandiok & Co. LLP reveals ongoing issues in independence and audit procedures....

March 30, 2025 654 Views 0 comment Print


Latest Judiciary


CIRP Under Section 9 Unjustified If Entire Debt Has Been Discharged: NCLAT Delhi

Company Law : NCLAT Delhi allows the appeal of Essar Oil & Gas, setting aside the NCLT Ahmedabad order admitting Section 9 application filed by ...

April 7, 2025 87 Views 0 comment Print

Beneficiary under personal guarantee entitled to file application u/s. 95 of IBC

Company Law : NCLAT Delhi held that beneficiary under the personal guarantee is fully entitled to initiate Personal Insolvency Resolution Proces...

March 27, 2025 117 Views 0 comment Print

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 120 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 309 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 240 Views 0 comment Print


Latest Notifications


ROC Ahmedabad fines Company & Directors ₹4L for e-Form ACTIVE lapse

Company Law : ROC Ahmedabad penalises Divyam Infracon and its directors Rs. 4 lakh for failure to file e-Form ACTIVE as per Section 12 of Compan...

April 5, 2025 1164 Views 0 comment Print

Draft Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025

Company Law : MCA seeks comments on draft rules widening fast-track mergers scope under Section 233 of Companies Act, 2013. Suggestions due by M...

April 5, 2025 540 Views 0 comment Print

Companies Act Section 42, 55 & 62 Violation: MCA reduces Penalty from ₹13.9 Lakh to ₹1.1 Lakh

Company Law : Summary of the appeal by Aaryak Jewellery Pvt Ltd against penalties under Sections 42, 55, and 62 of Companies Act, 2013. Decision...

March 24, 2025 519 Views 0 comment Print

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 17, 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...

February 27, 2025 177 Views 0 comment Print


Appointment of Cost Auditor in Firm’s Name

November 19, 1983 406 Views 0 comment Print

All the partners of the firm are practicing cost accountants within the meaning of Section 6 and 7 of the Cost and Works Accountants Act, 1959,

Disclosure of full details in Cost Audit Report

March 18, 1983 1246 Views 0 comment Print

The attention of the Institute is drawn to the provisions of section 233B of the Companies Act, 1956, and the Cost Audit (Report) Rules, 1968, as amended from time to time. The duties of the cost accountants appointed to conduct an audit of cost accounts of the company flow directly from the above provisions and as such they should in strict compliance

Appointment of Cost Auditor as an Internal Auditor of a Company

January 20, 1983 3607 Views 0 comment Print

Similarly, a question has now been raised whether a Cost Auditor of a Company can also be its internal auditor which has been carefully examined in this Department. Since the Cost Auditor is required to comment on the scope and performance of internal audit as per the provisions of the Cost Audit (Report) Rules, 1968, it would tend to mitigate against proper and dispassionate discharge

Modification in sections 100-103, 391, 392 and 394 of the Companies Act 1956

February 2, 1978 772 Views 0 comment Print

In exercise of the powers conferred by rule I91-T3 of tho Ceram! Excises Rolm 1944, the Central Government hereby makes the following further amend‑ment in the notification of the Government of India is the Ministry of Finance.

Companies (Acceptance of Deposits) Rules, 1975

December 31, 1975 9693 Views 0 comment Print

Understand the Companies (Acceptance of Deposits) Rules, 1975, governing deposits. Learn about regulations, compliance, and key provisions for companies

Companies (Declaration of Beneficial Interest in Shares) Rules, 1975

February 20, 1975 1609 Views 0 comment Print

The declaration required to be made by a person referred to in sub-section (1) of section 187-C shall-within thirty days from the commencement of these rules, or within thirty days after his name is entered in the register of members of a company as the holder of a share in that company, whichever is later, be made to the company in Form I in duplicate.

Companies (Issue of Share Certificates) Rules, 1960

December 31, 1960 3993 Views 0 comment Print

Explore the Companies (Issue of Share Certificates) Rules 1960, governing the issuance, replacement, and records of share certificates under the Companies Act, 1956

Violation of Section 42(6) of Companies Act: MCA imposes Penalty of Rs. 2 Crores

May 18, 0223 6546 Views 0 comment Print

MCA penalizes Excel Vehicles Pvt. Ltd. Rs. 2 crores for Section 42(6) breach. Detailed analysis of the violation, penalties, and compliance directives.

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