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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


Restructuring of ROC Jurisdiction In Delhi

Company Law : MCA has split Delhi’s ROC into South and Central jurisdictions effective 16 February 2026. Companies must verify their district ...

February 19, 2026 678 Views 0 comment Print

From Idea to Identify: Company Registration in India

Company Law : Company registration gives a business separate legal identity and limited liability protection. It is essential to operate legally...

February 17, 2026 198 Views 0 comment Print

Fast Track Merger under the Companies Act, 2013

Company Law : The 2025 amendment broadens eligibility under Section 233, allowing more small, start-up, and unlisted companies to use the Region...

February 17, 2026 33135 Views 1 comment Print

Why You Should Choose OPC Company Registration in India?

Company Law : The One Person Company structure offers separate legal identity and limited liability under the Companies Act, 2013. It allows sin...

February 14, 2026 378 Views 0 comment Print

Appointment of Statutory Auditors under the Companies Act, 2013

Company Law : The Companies Act prescribes detailed procedures for appointing first and subsequent auditors, including tenure limits and mandato...

February 14, 2026 564 Views 0 comment Print


Latest News


ICSI Requests for Establishment of NCLT Bench at Pune, Maharashtra

Company Law : ICSI has urged the government to set up an NCLT Bench in Pune citing 30,600 pending cases and prolonged insolvency timelines. The ...

February 14, 2026 81 Views 0 comment Print

ICSI Requests for Establishment of NCLT Bench at Patna, Bihar

Company Law : With insolvency cases taking up to 853 days against the 330-day mandate, concerns over NCLT backlog have intensified. A new bench ...

February 14, 2026 99 Views 0 comment Print

MCA21 V3 Boosts Ease of Doing Business with 98% Helpdesk Resolution Rate

Company Law : The upgraded MCA21 V3 portal processed over 3.84 crore filings in five years and resolved 98% of helpdesk grievances in FY 2025-26...

February 11, 2026 471 Views 0 comment Print

No Evidence of Rising Companies Act Non-Compliance, Govt Informs Parliament

Company Law : The Government clarified that decade-long data does not show a consistent upward trend in non-compliance. While penalties have inc...

February 10, 2026 186 Views 0 comment Print

Government Explains Action Against Shell Companies and Capital Rotation

Company Law : The Government clarified how regulatory powers and red-flag indicators are used to tackle shell and dormant companies misused for ...

February 10, 2026 384 Views 0 comment Print


Latest Judiciary


Spectrum allocated to Telecom Service Providers cannot be subjected to proceedings under IBC

Company Law : Supreme Court held that Spectrum allocated to Telecom Service Providers [TSPs] and shown in their books of account as an “assetâ...

February 20, 2026 63 Views 0 comment Print

Contract Termination not triggered by insolvency is not barred by moratorium u/s. 14 of IBC: NCLAT Delhi

Company Law : NCLAT Delhi held that termination of contract not triggered by the insolvency of Corporate Debtor and therefore not barred by mora...

February 17, 2026 147 Views 0 comment Print

ITAT Rajkot Remands Sec 50C Addition – Mandatory DVO Reference Required When Assessee Disputes Stamp Value

Company Law : The Tribunal ruled that adopting stamp duty value without obtaining a DVO report violates Section 50C when the assessee disputes f...

February 17, 2026 90 Views 0 comment Print

Threshold criteria applies only at the time of filing section 7 application under IBC

Company Law : NCLAT Delhi held that the threshold criteria is applicable at the time of filing Section 7 application under Insolvency and Bankru...

February 12, 2026 114 Views 0 comment Print

NCLAT Declines Interference in Liquidation Over Time-Barred Tax Claim

Company Law : The appellate tribunal upheld rejection of a tax claim submitted long after the liquidation deadline. The ruling reiterates that b...

February 10, 2026 138 Views 0 comment Print


Latest Notifications


Penalty Imposed for Delay in Appointing Independent Directors

Company Law : The Registrar penalized the officer in default for failing to appoint the required number of independent directors within the pres...

February 19, 2026 99 Views 0 comment Print

ROC Imposes Penalty as Disqualified Directors Signed Financial Statements

Company Law : The order held that signing financial statements during disqualification violated Section 134(1). The key takeaway is that such no...

February 19, 2026 102 Views 0 comment Print

ROC Imposes Penalty for Delay in Filing DIR-12 After Company Secretary’s Resignation

Company Law : The order held that failure to file DIR-12 within 30 days of resignation violated Section 170(2). The key takeaway is that adminis...

February 19, 2026 858 Views 0 comment Print

ROC Kolkata imposes ₹1 Lakh Penalty for Delay in Appointing Two Independent Directors

Company Law : The Registrar imposed a penalty for failure to appoint the required two independent directors within the prescribed three-month pe...

February 19, 2026 78 Views 0 comment Print

ROC Chhattisgarh Imposes ₹1.5 Lakh Penalty for Failure to Maintain Registered Office

Company Law : The ROC Chhattisgarh held that repeated return of official letters marked Not Known proved non-compliance with Section 12(1) of th...

February 17, 2026 99 Views 0 comment Print


Companies (Auditor’s Report) Order, 2003

November 25, 2004 2539 Views 0 comment Print

in the auditor’s report, the answer to any of the questions referred to in paragraph 4 is unfavourable or qualified, the auditor’s report shall also state the reasons for such unfavourable or qualified answer, as the case may be. Where the auditor is unable to express any opinion in answer to a particular question, his report shall indicate such fact together with the reasons why it is not possible for him to give an answer to such question.

Companies (Auditor’s Report) Order, 2004, G.S.R. 661(E), dated 08/10/2004

October 8, 2004 565 Views 0 comment Print

G.S.R.661 (E). – In exercise of the powers conferred by sub section (1) of section 642, read with clause (d) of subsection (1) of section 209 of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules, further to amend the Cost Accounting Records (Milk Food) Rules, 1986 namely

Nidhi Company Status Rescinded for Singh Mutual Benefit

October 4, 2004 1081 Views 0 comment Print

The Ministry of Company Affairs rescinds the Nidhi Company status of Singh Mutual Benefit Company Limited based on inspection findings and RBI information.

Notification S.O. 1010(E) dated 17.09.2004

September 20, 2004 799 Views 0 comment Print

Constitution of the National Advisory Committee on Accounting standard u/s 210A of the Companies Act, 1956

Constitution of National Advisory Committee on Accounting standard u/s 210A of Companies Act,1956

September 17, 2004 508 Views 0 comment Print

The Ministry of Company Affairs forms the National Advisory Committee on Accounting Standards under Section 210A of the Companies Act, 1956, for accounting policy guidance.

Corrigendum regarding notification number G.S.R. 91(E) dated 03.01.2004

September 8, 2004 541 Views 0 comment Print

—In the notification of the Govern­ment of India in the erstwhile Ministry of Finance, Depart­ment of Company Affairs; number G. S.R. 91(E) dated the 3rd January, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 3rd February, 2004, at page 3, in line 19,for “January” read “February”.

Regarding Nidhi Companies, G.S.R. 547(E), dated 25/08/2004

August 25, 2004 532 Views 0 comment Print

Declares the following companies to be Nidhis subject to the directions specified in the notifications of the Government of India in the erstwhile Ministry of Law, Justice and Company Affairs (Department of Company Affairs) numbers G.S.R. 241 dated the 28th April, 1995, G.S.R. 555(E) dated the 26th July, 2001, G.S.R. 308(E) and 309(E) both dated the 30th April, 2002

Investors’ Education Protection Fund (IEPF)

August 10, 2004 916 Views 0 comment Print

In the said circular it was also clarified how, when and the date from which the unpaid and unclaimed dividend due for payment prior to and after the amendment of Section 205A and the enactment of Section 205 C by the Companies (Amendment) Act, 1999 should be transferred to IEPF.

General Circular No. 5/2004, dated 06.05.2004

May 6, 2004 619 Views 0 comment Print

Amendment of Notification No. S.O. 219(E) dated 23.2.2004 – “State Industrial Development Corporation of Maharashtra Limited” has been replaced by “SICOM Limited.

Corrigendum regarding notification number SO 219(E) dated 23.02.2004

April 30, 2004 787 Views 0 comment Print

S.O. 544(E).- In exercise of the powers conferred by sub-section (2) of section 4A of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Law,

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