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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


Internal Audit Applicability for Private Companies in India

Company Law : Private limited companies with turnover above ₹200 crore or borrowings exceeding ₹100 crore must appoint an internal auditor u...

May 23, 2026 156 Views 0 comment Print

Right Issue of Shares: When PAS-3 Gets Filed but Real Compliance File Stays Empty

Company Law : The article highlights how companies completed PAS-3 filings but failed to maintain critical Right Issue documentation such as off...

May 23, 2026 162 Views 0 comment Print

Mandatory Dematerialisation of Securities for Public & Private Companies: Legal Framework

Company Law : The Companies Act, 2013 and related rules now require most public and private companies to issue and transfer securities only in d...

May 21, 2026 180 Views 0 comment Print

Companies Act 2013 vs Companies Law Amendment Bill 2026

Company Law : The Companies Law Amendment Bill, 2026 proposes major reforms in corporate governance, compliance, and digital regulation. This ar...

May 20, 2026 552 Views 0 comment Print

Procedure for Shifting Registered Office Outside Local Limits Within Same State (Under Different ROC Jurisdiction)

Company Law : This guide explains the complete legal procedure for shifting a company’s registered office within the same state but under a di...

May 20, 2026 333 Views 0 comment Print


Latest News


Provisional List of 1314 Audit Firms Missing NFRA-2 Filings for 2024-2025

Company Law : Provisional list of audit firms of listed companies yet to file NFRA-2 for 2023-24. Filing deadline was 30.11.2025; fines apply fo...

May 10, 2026 4920 Views 0 comment Print

ICSI Flags MCA-21 V3 Portal Issues, Seeks Urgent Compliance Fixes

Company Law : ICSI recommended restoring public access to basic company master data without mandatory login requirements. The representation sta...

May 8, 2026 19260 Views 0 comment Print

ICSI First Bi-Annual Eastern Region Convocation of Fy 2026-2027

Company Law : The issue concerns eligibility and participation rules for the convocation. ICSI has clarified that members who do not attend will...

May 5, 2026 498 Views 0 comment Print

NFRA issues Audit Quality Inspection Guidelines

Company Law : NFRA introduced guidelines to evaluate audit firms’ compliance and quality control systems. The framework emphasizes governance,...

May 1, 2026 801 Views 0 comment Print

ICSI Invites Feedback on CS Syllabus Revision

Company Law : ICSI has proposed revising the CS syllabus to align with the National Education Policy and global practices. Stakeholder input wil...

May 1, 2026 285 Views 0 comment Print


Latest Judiciary


Resolution applicant could not alter Financial Proposal through Last-Minute addendum after challenge process

Company Law : A resolution applicant could not unilaterally alter its financial proposal through a last minute addendum after completion of the ...

May 21, 2026 105 Views 0 comment Print

Madras HC Allows Fresh Reply in NDH-4 Rejection Cases Due to Opportunity of Hearing

Company Law : The Madras High Court permitted Nidhi companies to submit fresh replies against NDH-4 rejection orders and directed authorities to...

May 16, 2026 186 Views 0 comment Print

Arbitration Clause Cannot Block Insolvency Proceedings Once Default Is Proven: NCLT Mumbai

Company Law : NCLT Mumbai held that existence of an arbitration clause in the MoU did not bar initiation of CIRP under Section 7 of the IBC. The...

May 11, 2026 204 Views 0 comment Print

NCLT Rejects Confidentiality Breach Plea as Email to Bidder Was Found Inadvertent

Company Law : NCLT held that inclusion of a prospective bidder in an email chain was an isolated inadvertent act caused by auto-suggest and not ...

May 10, 2026 264 Views 0 comment Print

NCLAT Upholds Rejection of Resolution Plan as CIRP Was Not Conducted Transparently

Company Law : The Appellate Tribunal upheld findings that the arrangement allowing the Successful Resolution Applicant to receive 50% of PUFE re...

May 9, 2026 186 Views 0 comment Print


Latest Notifications


No Multiplicative Penalty for Single Private Placement Violation: ROC Pune

Company Law : ROC Pune held that procedural lapses in a private placement involving one investor formed part of a single integrated transaction ...

May 21, 2026 2139 Views 0 comment Print

ROC Pune Imposes Reduced Penalty Due to Delay in Filing MGT-14 by Start-Up Company

Company Law : ROC Pune penalized a start-up company and its officers for delayed filing of e-Form MGT-14 relating to a Special Resolution under ...

May 21, 2026 171 Views 0 comment Print

ROC Pune Imposes Penalty Due to 46-Day Delay in Filing PAS-3 Return of Allotment

Company Law : ROC Pune penalized a company and its directors for delayed filing of e-Form PAS-3 relating to private placement allotment under Se...

May 21, 2026 102 Views 0 comment Print

ROC Pune Imposes Penalty as Private Placement Funds Were Used Before PAS-3 Filing

Company Law : ROC Pune penalized a company and its directors for utilizing private placement funds before filing return of allotment under Secti...

May 21, 2026 81 Views 0 comment Print

ROC Imposes Penalty Due to Incorrect AGM Date in AOC-4 XBRL Filing

Company Law : ROC Mumbai-II imposed penalty under Section 450 after a company incorrectly mentioned the AGM date in Form AOC-4 XBRL. The order h...

May 21, 2026 108 Views 0 comment Print


Step by Step Process for User Registration at MCA 21-V3 Portal

February 2, 2023 32685 Views 1 comment Print

For Existing Users having MCA V2 User ID > For the Existing Users of MCA, Fresh/New Registration is not required. > Only Two Steps are required: Login with Same User ID and Password as V2 (Process given below) Profile Update (Process given below) Login Process on MCA 21-V3 Portal > To login yourself, please click […]

SPICe+ procedure for incorporating a new Indian Subsidiary Company

February 1, 2023 2007 Views 0 comment Print

MCA introduced SPICe+ Form and all the connected forms on February 23, 2020, replacing the current SPICe Form and all linked forms with a variety of services to be provided under a single application. This is applicable to all new Indian Subsidiary Company starting from February 23, 2020.

Buyback of Shares – Section 68 to 70 of Companies Act, 2013

January 31, 2023 44406 Views 1 comment Print

Learn about Section 68 to 70 of Companies Act, 2013, governing the buyback of shares, accounting treatment & restrictions on transactions.

Non-filing of Board resolution for appointment of Internal Auditors- Rs. 3.96 Lakh Penalty Imposed

January 31, 2023 5244 Views 0 comment Print

Section 179(3)(k) of Companies Act, 2013 read with Sub-Rule 5 of Rule 8 of Companies (Meetings of Board and its Power) Rules, 2014 mandated to file Board resolution for appointment of Internal Auditors in Company.

Analysis of Deduction in respect of certain income of Producer Companies Section 80PA

January 30, 2023 2010 Views 0 comment Print

Section 80PA of Income Tax Act, 1961 deals with deduction allowed to an eligible assessee with respect to profits and gains from his business specified in Schedule V to Act.

Penalty for non-holding of board meeting since incorporation of Company

January 30, 2023 4965 Views 0 comment Print

As per Section 92(1)(f) of the Companies Act, 2013: Every company shall prepare a return (hereinafter referred to as the annual return) in the prescribed form containing the particulars as they stood on the close of the financial year regarding – meetings of members or a class thereof, Board and its various committees along with […]

MCA penalises CA for not commenting on Related party transaction in Audit report

January 30, 2023 4563 Views 1 comment Print

Company contravened with the AS-18 read with Section 129 read with Schedule III of Companies Act, 2013 thereby affecting true and fair view of state of affairs of Company from financial year 2016-17 to 2020-21. Auditor failed to comment on the same in audit report for aforesaid financial years.

Non-filing of annual return equals to non-holding of board meeting – ROC imposes Penalty

January 30, 2023 1047 Views 0 comment Print

It is observed that the Company has not filed annual return since incorporation, therefore no record is available regarding the number of board meetings taken place. Hence, it is implied that the Company has not conducted the board meetings. Therefore, it appears that the provision of section 173(1) of the Companies Act, 2013 has been […]

Dissection of Provision of Entrenchment of Articles under Companies Act, 2013

January 29, 2023 2910 Views 0 comment Print

Applying provisions or conditions that more restrictive in nature than those applicable to the Company is called as Entrenchment of Articles.

ICSI Presentation On MCA21 V3 Company module – Set 2 of 56 forms

January 29, 2023 3834 Views 0 comment Print

PRESENTATION ON MCA21 V3 Company module – Set 2 forms 23rd January 2023 Go-Live Set 2 – Forms Count Description Count of Forms 1 Set 2 [Incorporation forms] 10 2 Set 2 [Other forms] 46 TOTAL 56 Set 2– Incorporation forms Sl.No. Form Num Form Name Rule chapter 1 SPICe+ PART A Application for reservation […]

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