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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 1182 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 192 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 192 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 561 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 360 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 19479 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 807 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 114 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 2151 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 183 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 108 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 93 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 114 Views 0 comment Print


CCFS Scheme & UDIN Challenge for Pending Financial Statements: Practical Guidance

March 11, 2026 2691 Views 1 comment Print

ICAI rules restrict UDIN generation beyond 60 days of signing, making backdated financial statements invalid. Companies should prepare statements now, sign with the current date, and file pending returns under the CCFS Scheme.

Removal of Auditor Under Section 140(1) of Companies Act, 2013

March 11, 2026 6069 Views 0 comment Print

The Companies Act mandates that companies obtain Regional Director approval and pass a special resolution before removing an auditor. Non-compliance may invalidate the removal.

Change in a Company’s Financial Year: Company Law Framework & Procedure

March 11, 2026 999 Views 1 comment Print

The law requires companies seeking to change their financial year to obtain approval from the Regional Director under Section 2(41). The change becomes effective only after filing the order with the Registrar.

Procedure to Activate a Dormant Company under Companies Act, 2013

March 11, 2026 888 Views 0 comment Print

Companies registered as dormant must convert to active status if they begin business operations. The law requires filing Form MSC-4 and obtaining ROC approval.

UDIN Relaxation Demand: A Dangerous Misunderstanding of Ethics and Law

March 11, 2026 14793 Views 2 comments Print

Proposals for allowing retrospective UDIN generation under compliance schemes have raised questions about professional ethics. Experts argue that such relaxation could indirectly validate backdated audit documents.

ICSI Requests CS Feedback on Practical Issues in IEPF Claims

March 11, 2026 681 Views 0 comment Print

The Institute of Company Secretaries of India (ICSI), a statutory body under the Ministry of Corporate Affairs, has invited feedback from Company Secretaries regarding practical difficulties faced in relation to Investor Education and Protection Fund (IEPF) claims. Through a communication dated March 10, 2026, the Institute stated that it aims to act as a bridge […]

ROC Imposes Penalty Because Company Failed to Disclose Allottee Details in PAS-3 Filings

March 10, 2026 333 Views 0 comment Print

The ROC penalized a company and its director for failing to disclose PAN, occupation, and email details of allottees in PAS-3 returns. The violation attracted penalty under Section 450 of the Companies Act due to absence of a specific penalty provision.

MCA Amends Accounting Standard 22 to Address OECD Pillar Two Global Tax Rules

March 10, 2026 1905 Views 0 comment Print

The MCA amended AS 22 to incorporate provisions related to OECD Pillar Two global minimum tax rules. The amendment exempts companies from recognising deferred tax assets or liabilities linked to Pillar Two income taxes.

Company Property Lease Cancelled as Transaction Was Sham and Not at Arm’s Length

March 10, 2026 714 Views 0 comment Print

Official Liquidator Vs Kirloskar Institute (Karnataka High Court) The Karnataka High Court considered an appeal filed by the Official Liquidator of Mysore Kirloskar Ltd. (the company in liquidation) challenging the order dated 21.07.2015 passed by the Company Court in Company Application No.826/2011 in Company Petition No.166/2001. The Company Court had dismissed the application filed by […]

ROC Imposes Penalty Because Company Failed to File Annual Return for FY 2023–24

March 9, 2026 11220 Views 0 comment Print

ROC Patna penalised a company and its directors for failing to file the annual return within the prescribed time under Section 92 of the Companies Act, directing them to rectify the default.

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