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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


Differences: ESOP and Sweat Equity Shares

August 8, 2021 11946 Views 2 comments Print

Employees Stock Option Scheme (ESOP) and Sweat Equity Shares are two methods of issuing shares by a company to its employees and also can increase the share capital of the Company. Both ESOP and Sweat Equity Shares are issued as per the provisions of the Companies Act, 2013 and Companies (Share Capital and Debentures) Rules, […]

Number of Directors requirement in different companies

August 6, 2021 8589 Views 1 comment Print

Number of Directors Requirement in different companies: As per section 2(10) “Board of Directors” or “Board”, in relation to a company, means the collective body of the Directors of the company; As per section 149 of the Companies Act, 2013 every company shall have a minimum number of: 3 directors in the case of a […]

Applicability of CARO 2020 | IFC reporting | Internal Audit | Cash Flow | Ind AS & others

August 6, 2021 120186 Views 1 comment Print

In this article, we will have insight over the applicable provisions of certain most common sections (yet vital) of the Companies Act 2013, which we come through day in and day out during Audit and Assurance assignments. CARO 2020 CARO 2020 is applicable to all companies including foreign companies w.e.f 1st April 2021. Following are […]

Applicability and Filing of Form DPT-3

August 6, 2021 180324 Views 0 comment Print

Ministry of the Corporate Affairs vide notification dated January 22, 20219 inserted the Explanation under rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. This clarified that every company other than the Government Company required to file form DPT-3 on an annual basis for those transactions which are not considered as deposits i.e. for […]

Change In Registered Office of The Company

August 6, 2021 19212 Views 0 comment Print

As per Section 12 of the Companies Act, 2013, any Change in the Registered Office of the Company, shall be reported to Ministry of Corporate Affairs, further many companies due to various reasons tend to change their Registered Office of the company. A. PROCESS OF SHIFTING OF REGISTERED OFFICE WITHIN LOCAL LIMITS OF THE CITY. […]

MCA exempts foreign & companies incorporated outside India from provisions of sections 387 to 392

August 5, 2021 5442 Views 0 comment Print

Exemption from Chapter XXII: Companies Incorporated Outside India Central Government hereby exempts (a) foreign companies; (b) companies incorporated or to be incorporated outside India, whether the company has or has not established, or when formed may or may not establish, a place of business in India,, from the provisions of sections 387 to 392 (both […]

Companies (Registration of Foreign Companies) Amendment Rules, 2021

August 5, 2021 2946 Views 0 comment Print

MCA notifies Companies (Registration of Foreign Companies) Amendment Rules, 2021 vide Notification No. G.S.R. 538(E) dated 5th August, 2021. In Rule 2(1)(c) of the Companies (Registration of Foreign Companies) Rules, 2014, the following explanation is inserted: “Explanation– For the purposes of this clause, electronic based offering of securities, subscription thereof or listing of securities in the […]

Companies (Specification of definitions details) Third Amendment Rules, 2021

August 5, 2021 2424 Views 0 comment Print

Wlectronic based offering of securities, subscription thereof or listing of securities in the International Financial Services Centres set up under section 18 of the Special Economic Zones Act, 2005 (28 of 2005) shall not be construed as ‘electronic mode’ for the purpose of clause (42) of section 2 of the Act.

Commercial Arbitration in India compared to Singapore

August 4, 2021 8952 Views 0 comment Print

This study is focused on the effectiveness and practical implication of the arbitration between the two and also get better knowledge about the arbitration in Singapore and what are the things which India is lacking. This comparative study will give help to understand more clearly the difference.

CSR Policy Amendment & Formulation of CSR Annual Action Plan

August 4, 2021 26658 Views 0 comment Print

Amendment of CSR Policy and Formulation of CSR Annual Action Plan under Companies Act, 2013 The concept of CSR (Corporate Social Responsibility) was introduced under the Companies Act, 2013 with the enforcement of Section 135 under the Act. Companies have certain responsibilities towards the stakeholders including the society in which it operates. Thus, the companies […]

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