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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 1770 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 204 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 195 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 567 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 366 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 513 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 819 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 117 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 267 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 189 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 2163 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 123 Views 0 comment Print


Form INC-20A (Declaration for Commencement of Business – Analysis

March 25, 2022 4533 Views 0 comment Print

Form INC-20A (Declaration for Commencement of Business): Hello friends, here we are going to discuss the new e-form INC-20A (Declaration for Commencement of Business). First of all we will discuss the legal background of the new provision. What is the reason for insertion of new provision. What are the consequences, if a company does not […]

Procedure for Conversion of Loan Into Equity

March 24, 2022 151344 Views 1 comment Print

A Company may opt for conversion of loan to equity where there is an obligation on the part of the company to pay its debt as per the loan agreement within the time limit. At times companies are not in a position to satisfy its debt obligations, they exercise for conversion of such loan into […]

Oppression & Mismanagement | Companies Act, 2013 | Section 241-246

March 24, 2022 143196 Views 0 comment Print

Overview The terms oppression and mismanagement are not defined under the Companies Act, 2013. These terms are to be interpreted by the court depending upon the facts of each case. Mismanagement refers to practices of managing the company incompetently and dishonestly. Violation of Memorandum of Association, Articles of Association, or other statutory provisions would amount to mismanagement. […]

Advancing Loan/ Giving Guarantee, providing Security in connection with a loan to director or person in whom director are interested.

March 24, 2022 6678 Views 0 comment Print

Advancing Loan/ Giving Guarantee, providing Security in connection with a loan to director or person in whom director are interested. In accordance with the provision of Section 185 of Companies Act, 2013, Save as otherwise provided in this Act, a Company shall not, directly or indirectly, advance any loan, including any loan represented by a […]

‘Independent Director’ under Companies Act, 2013 & SEBI (LODR), 2015

March 23, 2022 15927 Views 0 comment Print

Comparison in the Definition of ‘Independent Director’ under the Companies Act, 2013 & SEBI (LODR) Regulations, 2015 Section 149(6) of the Companies Act, 2013 Regulation 16(1)(b) of SEBI (LODR), 2015 An ‘Independent Director’ in relation to a company, means a director other than a managing director or a whole- time director or a nominee director:- […]

Gist of Section 173 and 174 of Companies Act 2013

March 23, 2022 15972 Views 0 comment Print

Section 173 of of Companies Act 2013 -Meetings of Board ♦ First meeting within 30 days of its incorporation. ♦ Minimum four board meetings every year (maximum gap between 2 consecutive meetings can be 120 days). ♦ Participation may be either in person or through video conferencing or other audio visual means. ♦ Following matters […]

Companies (Indian Accounting Standards) Amendment Rules, 2022

March 23, 2022 27585 Views 0 comment Print

MCA notifies Companies (Indian Accounting Standards) Amendment Rules, 2022 vide Notification No. G.S.R 255(E) Dated: 23rd March, 2022 and further amended Companies (Indian Accounting Standards) Rules, 2015. MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 23rd March, 2022 G.S.R 255(E).—In exercise of the powers conferred by section 133 read with section 469 of the Companies […]

SFIO assigned 14 cases involving 95 companies in FY 2021-22

March 23, 2022 2655 Views 0 comment Print

Central Government orders and assigns to SFIO, investigation cases involving many companies where alleged fraudulent activities by corporates are reported which includes cases of misappropriation of funds by the promoters / top management and cheating the lenders.

Comparison between CARO 2020 and 2016 for companies in India

March 22, 2022 7638 Views 0 comment Print

1. Reporting for Property, Plant and Equipment (PPE) and Intangible Assets CARO-2020 – Clause 3(i) for maintaining of records for PPE and Intangible assets (a) (A) Whether the company is maintaining proper records showing full particulars, including quantitative details and situation of PPE ? (B) Whether the company is maintaining proper records showing full particulars […]

How to Register/Associate DSC of Director/Partner on MCA V3 Portal

March 22, 2022 55677 Views 5 comments Print

HOW TO REGISTER/ASSOCIATE THE DSC OF DIRECTOR/PARTNER ON MCA V3 PORTAL 1. GO TO MCA PORTAL CLICK ON MY APPLICATION AND CLICK ON REGISTER 2. USER REGISTRATION- SELECT USER CATEGORY AS REGISTERED USER AND ENTER PAN OF DIRECTOR/DESIGNATED PARTNER 3. ENTER PERSONAL DETAILS AND CONTACT DETAILS 4. SET PASSWORD AND PASSWORD RECOVERY QUESTION THEN CLICK […]

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