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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


Customer Advance Beyond 365 Days: Does It Become a Deposit Under Company Law?

Company Law : The issue examines whether delayed adjustment of advances automatically triggers deposit classification. The key takeaway is that ...

April 30, 2026 75 Views 0 comment Print

Procedure of alteration of Memorandum of Association under Companies Act, 2013

Company Law : The procedure outlines steps for altering the Memorandum of Association, including board approval, shareholder resolution, and reg...

April 29, 2026 285 Views 0 comment Print

Companies (Amendment) Bill, 2026: Advancing India’s Corporate Regulatory Framework

Company Law : The Bill decriminalises minor offences by converting them into civil penalties, reducing fear of prosecution for procedural lapses...

April 29, 2026 399 Views 0 comment Print

Summary of Proposed Companies (Incorporation) Amendment Rules, 2026

Company Law : The amendment merges 11 forms into two streamlined frameworks to reduce compliance burden. The key takeaway is faster, simpler com...

April 29, 2026 357 Views 0 comment Print

ESOP Tax Relief for Employees of Startup Registered Companies

Company Law : This article explains how ESOP taxation works and highlights the deferral benefit for eligible startup employees. It clarifies tha...

April 28, 2026 270 Views 0 comment Print


Latest News


ICSI Invites Stakeholder Feedback to Revise Company Secretary Course Syllabus

Company Law : The Institute has proposed syllabus changes to align with modern industry, regulatory, and technological needs. Stakeholders are i...

April 23, 2026 300 Views 0 comment Print

ICSI Seeks Refiling Option for Annual Forms Under CCFS 2026

Company Law : ICSI highlights delays in marking defective forms by RoCs under CCFS 2026. It urges MCA to mandate time-bound processing or allow ...

April 18, 2026 1689 Views 0 comment Print

ICSI Seeks Clarity on ADT-1 Filing for First Auditor & Casual Vacancy Appointments

Company Law : The representation points out that e-form design is imposing requirements beyond the law. It seeks alignment of system validations...

April 18, 2026 801 Views 0 comment Print

ICSI Request MCA to permit filing of Forms during liquidation process

Company Law : The issue is ambiguity in filing authority during liquidation. ICSI has requested clarity to enable liquidators to maintain statut...

April 18, 2026 1299 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 294 Views 0 comment Print


Latest Judiciary


SC Dismissed Insolvency Plea as Prior Dispute Established Through Correspondence & Records

Company Law : The Court held that ongoing disputes regarding defective goods and account reconciliation existed prior to the demand notice. It r...

April 13, 2026 183 Views 0 comment Print

Dale & Carrington Vs. P.K. Prathapan (2004): Legal Analysis & Narrative Brief

Company Law : Legal Analysis and Narrative Brief: Dale and Carrington Investment Pvt. Ltd. and Another v. P.K. Prathapan and Others (Supreme Cou...

April 6, 2026 270 Views 0 comment Print

Insolvency Plea u/s 95 filed during Interim Moratorium was void ab initio even after case was withdrawn

Company Law : Insolvency plea was quashed as insolvency applications filed during the subsistence of an interim moratorium were void ab initio e...

April 6, 2026 288 Views 0 comment Print

Writ not entertained since alternative remedy of approaching NCLAT available

Company Law : Bombay High Court held that writ petition cannot be entertained in the face of availability of alternative remedy of approaching t...

April 6, 2026 222 Views 0 comment Print

NCLT Dismisses Plea as Preference Share Extension Within 20-Year Limit Needs No Approval

Company Law : The case examined whether Tribunal approval was required for extending preference share redemption. It was held that such extensio...

April 3, 2026 231 Views 0 comment Print


Latest Notifications


Duplicate DIN Attracts ₹50,000 Penalty Despite Unintentional Error

Company Law : A director was penalized for holding two DINs in violation of statutory provisions. The key takeaway is that even inadvertent non-...

April 29, 2026 66 Views 0 comment Print

Delay in Board Meetings Beyond 120 Days Attracts Penalty Despite Disclosure

Company Law : The company failed to conduct the required number of board meetings and exceeded statutory time gaps. The key takeaway is that str...

April 29, 2026 114 Views 0 comment Print

Incorrect AOC-4 Filing Leads to Penalty Despite Rectification Request

Company Law : Filing incorrect details in statutory forms attracts penalties even if later corrected. The key takeaway is that rectification doe...

April 29, 2026 120 Views 0 comment Print

ROC Mumbai Imposed Penalty for Failure to Maintain Registered Office Address

Company Law : The case involved non-maintenance of a functional registered office, evidenced by undelivered official communication. The authorit...

April 28, 2026 192 Views 0 comment Print

Duplicate DIN Held for 1,090 Days Triggers Heavy Penalty Despite Honest Error

Company Law : The case addressed prolonged possession of two DINs due to an inadvertent mistake. The authority imposed a ₹48,958 penalty, hold...

April 28, 2026 141 Views 0 comment Print


Notification on Accounting Standards by the Central Government under The Companies Act, 1956

May 17, 2008 3895 Views 0 comment Print

The Government recognises the importance of financial reporting in providing essential financial information about the company to its shareholders and other stakeholders, as an integral and important part of good corporate governance. Such information needs to be reliable, free from bias and should enable comparison on the basis of common benchmarks. This, in turn, necessitates an appropriate, financial reporting system in the form of accounting standards that incorporate sound accounting principles and reflect a true picture of the financial health of the company while ensuring legally enforceable accountability.

Authorisng officers in the SFIO for the purporse of filing and conducting prosecution under companies Act 1956

May 13, 2008 835 Views 0 comment Print

.— In exercise of the powers conferred by subsection (1) of Section 621 of the Companies Act, 1956 (1 of 1956) , the Central Government hereby authorizes the following officers in the Serious Fraud Investigation Office (SF10), Ministry of Corporate Affairs for the purposes of filing and conducting prosecution under the Companies Act, 1956:‑

Nidhi Companies Declaration

May 1, 2008 1024 Views 0 comment Print

In exercise of the powers conferred by sub-sections (1) and (2) of Section 620A of the Companies Act, 1956 (1 of 1956), the Central Government hereby,

Re-constitution of National Advisory Committee on Accounting Standards

April 22, 2008 331 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of Section 210A of the Companies Act, 1956 (1 of 1956), the Central Government hereby constitutes an Advisory Committee to be called the National Advisory Committee on Accounting Standards, consisting of the following persons to advise the Central Government on the formulation and laying down of accounting policies and accounting standards for adoption by companies or class of companies under the said Act,

Companies (Accounting Standards) Amendment Rules, 2008

March 27, 2008 658 Views 0 comment Print

In exercise of the powers conferred by clause (a) of sub-section (1) of section 642 read with sub-section (1) of section 210A and sub-section (3C) of section 211 of the Companies Act, 1956 (1 of 1956), the Central Government in consultation with the National Advisory Committee on Accounting Standards

Circulation of copy of Notification No S.O -298(E)

February 26, 2008 574 Views 0 comment Print

directed to forward herewith a copy of the Notification published in the Gazette of India for your information and necessary action.

Notification No. S.O. 298(E), dated 12/02/2008

February 12, 2008 928 Views 0 comment Print

n exercise of the powers conferred by sub-section (2) of Section 4A of the Companies Act, 1956 (1 of 1956), the Central Government hereby specifies the following institution to be public financial institution and for that purpose makes the following further amendment in the notification of the Government of India,

Another step towards tracking the Insider Trading

January 22, 2008 924 Views 0 comment Print

The Japanese, with their fierce sense of commitment and loyalty to the organisation they are associated with, were ironically blasé about insider trading as typified by the general response to the law brought in 1988 in Japan to tackle the menace — what is wrong in being smart? Equally ironical is the assiduity with which insiders are pursued in the US. A journalist was hauled over the coals there for making a fast buck out of the information she garnered during the course of analysis of a company.

Circulation of copy of notifications No. S.O -2218(E) and S O -2219(E)

January 17, 2008 1300 Views 0 comment Print

Rescinding of Notification S.O.-3879 (E) dated 22.12.1962 in respect of Companies Licensed under section 25 of the Companies At, 1956..1. S.O.-2219 (E) 28tri December, 2007Amendment to Notification No. S.O.‑1578 (E) dated 1.7.1961 in respect of Companies Licensed under section 25 of the Companies Act, 1956 Please acknowledge the receipt.

Notification No. S.O. 2219(E), dated 28/12/2007

December 28, 2007 616 Views 0 comment Print

—In exercise of powers conferred by sub-section (6) of Section 25 of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following amendment to the notification number S.O. 1578, dated the 1st July, 1961, namely

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