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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 1146 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 186 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 351 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


FAQs on Maintenance of Cost Records and Audit thereof 

April 27, 2022 14223 Views 0 comment Print

Companies (Cost Records and Audit) Rules, 2014 will be applicable in this case, subject to it meeting with the prescribed turnover threshold. However, if the company is engaged only in development of the software and not providing online education services, then it will not be covered under the said rules.

Compliance & Reporting CSR-2 | A Step Towards Corporate Governance

April 27, 2022 6294 Views 0 comment Print

To bring in a change and upgrade the concept of consistent growth of CSR so as to align it with the sustainable development and transparency, MCA vide its notification dated February 11, 2022, has introduced a new reporting which highlights the compulsion for the firms who come under the purview of the provision of Section 135(1) of Companies Act, 2013, for filing of Form CSR-2.

Companies (Registration of Charges) Amendment Rules, 2022

April 27, 2022 4245 Views 0 comment Print

MCA notifies Companies (Registration of Charges) Amendment Rules, 2022 and inserted sub-rule (5), which is as follows:- (5) Nothing contained in this rule shall apply to any charge equired to be created or modified by a banking company under section 77 in favour of the Reserve Bank of India when any loan or advance has […]

ESOP – Employee’s Stock Option Plan

April 27, 2022 14232 Views 0 comment Print

Explore the intricacies of ESOP (Employee Stock Option Plan) under the Companies Act’ 2013. From crucial definitions like grant, vesting, and option, to recognizing goods or services in share-based transactions, learn the classification of employee share-based plans and the meticulous measurement of fair value. Dive into examples, classifications, and valuation techniques.

Synopsis of amendments in Schedule III of Companies Act, 2013

April 27, 2022 13134 Views 0 comment Print

Explore the recent amendments in Schedule III of the Companies Act, 2013 effective from April 1, 2021. Get insights into rounding off figures, shareholding disclosures, property details, loan transactions, wilful defaulter status, ratios, and more. Stay compliant with the latest financial reporting standards.

ICSI Request for extension of time limit for holding AGMs/EGAM via VC or OAVM

April 26, 2022 1233 Views 0 comment Print

Institute of Company Secretaries of India MCA: 2022 | April 26,2022 Shri Rajesh Verma, IAS Secretary Ministry of Corporate Affairs Government of India Shastri Bhawan Dr. Rajendra Prasad Road New Delhi -110001 Subject: Request for extension of time limit for holding AGMs through VC or OAVM and EGMs through VC or OAVM or transacting items […]

Implementation Guide on Reporting under Rule 11(e) & 11(f) of Companies (Audit and Auditors) Rules, 2014

April 26, 2022 36075 Views 0 comment Print

Implementation Guide on Reporting under Rule 11(e) and Rule 11(f) of the Companies (Audit and Auditors) Rules, 2014 The Ministry of Corporate Affairs vide notification dated March 24, 2021 issued the Companies (Audit and Auditors) Amendment Rules, 2021. Pursuant to this notification, several changes have been made in Rule 11 of the Companies (Audit and […]

Preference Shares (Issue & Redemption – Companies Act, 2013)

April 26, 2022 16965 Views 1 comment Print

Preference shares, more commonly referred to as preferred stock, are shares of a company’s stock with dividends that are paid out to shareholders before common stock dividends are issued. If the company enters bankruptcy, preferred stockholders are entitled to be paid from company assets before common stockholders. Most preference shares have a fixed dividend, while […]

What is purpose of XBRL?

April 26, 2022 4281 Views 1 comment Print

Article explains What is XBRL, Does XBRL cause a change in accounting standards, Is India a member of XBRL International, Applicability of XBRL filing, Documents required for XBRL for MCA with FAQs. Introduction of What is XBRL?: XBRL is a language for the electronic communication of business and financial data which is revolutionizing business reporting […]

Upgrade from Registered to Business User in MCA Version-2 (V2) FAQs

April 25, 2022 12432 Views 2 comments Print

1) In Version-2 (V2), I am a Registered User and while trying to upgrade to Business User, I am getting PAN validation error. How can this be resolved? If you are an existing User of Version-2, please login Version-3 (V3) portal with the same credentials and click on ‘Update Profile’ on the top right corner […]

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