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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


Section 118 of Companies Act: Minutes of Meetings – A Legal Analysis

Company Law : The article explains how Section 118 mandates the preparation and preservation of meeting minutes to ensure transparency and accou...

June 10, 2026 96 Views 0 comment Print

Conversion of LLP to Private Limited Company: Legal Framework & Procedure

Company Law : Discover why LLPs convert into Private Limited Companies to attract investors, introduce ESOPs, and access Startup India benefits....

June 10, 2026 147 Views 0 comment Print

How to Convert an LLP into a Private Limited Company: Step-by-Step Legal Guide

Company Law : The article explains how converting an LLP into a Private Limited Company can enhance credibility, improve governance, and unlock ...

June 10, 2026 45 Views 0 comment Print

FAQs on Adjournment of Annual General Meeting (AGM)

Company Law : The FAQ clarifies that the Companies Act, 2013 does not restrict adjournment of a duly convened and commenced AGM. An adjourned AG...

June 9, 2026 222 Views 0 comment Print

FAQ- Authority to call General Meeting under Companies Act, 2013

Company Law : This FAQ examines the statutory authorities empowered to convene an Extraordinary General Meeting under the Companies Act, 2013. I...

June 9, 2026 147 Views 0 comment Print


Latest News


MCA Expands CSR Scope by Allowing Investment in Social Stock Exchange Instruments

Company Law : The MCA has widened CSR eligibility by recognizing subscriptions to Zero Coupon Zero Principal Instruments as a valid CSR activity...

May 30, 2026 981 Views 0 comment Print

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 5091 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 19857 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 696 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 915 Views 0 comment Print


Latest Judiciary


UnUregistered Profit-Sharing Agreements Cannot Confer Occupancy Rights During CIRP: NCLAT

Company Law : The NCLAT held that unregistered profit-sharing agreements do not create leasehold or occupancy rights in immovable property. The ...

June 9, 2026 72 Views 0 comment Print

NCLT Approves ₹17.25 Cr Resolution Plan After CoC Endorsement & Regulatory Compliance

Company Law : While approving the resolution plan, NCLT clarified that exemptions relating to taxes, duties, and statutory compliances must be o...

June 9, 2026 87 Views 0 comment Print

SRA could not back out of CoC-Approved Plan on Pretext of Conditional Letter of Intent (LoI): Supreme Court

Company Law : A Successful Resolution Applicant (SRA) could not avoid a CoC-approved resolution plan by claiming that the Letter of Intent (LoI)...

June 8, 2026 90 Views 0 comment Print

No insolvency proceedings as misrepresentation of borrower as Guarantor invalidated section 95 application

Company Law :   NCLAT held that the order appointing the Resolution Professional under Section 97 was obtained on the basis of misrepresented a...

June 8, 2026 141 Views 0 comment Print

NCLAT Dismisses GNIDA Appeal as Approved Resolution Plan Already Attained Finality

Company Law : NCLAT held that challenges to the approved resolution plan could not be reopened after earlier proceedings had attained finality. ...

June 8, 2026 111 Views 0 comment Print


Latest Notifications


Companies (Registered Valuers and Valuation) Amendment Rules, 2026

Company Law : The MCA has amended the valuation rules to require Registered Valuer Organisations to maintain a minimum paid-up capital of ₹25 ...

June 6, 2026 315 Views 0 comment Print

ROC Imposes Penalty as Incorrect Attachment Was Filed in AOC-4 Form

Company Law : The Registrar of Companies penalized the company and its authorized signatory after an incorrect document was attached with Form A...

June 2, 2026 192 Views 0 comment Print

MCA Adds Social Stock Exchange Instruments to CSR List

Company Law : MCA amends Schedule VII of the Companies Act to include subscription to zero coupon zero principal instruments on Social Stock Exc...

May 27, 2026 597 Views 0 comment Print

Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026

Company Law : MCA has amended the CSR Rules to recognize zero coupon zero principal instruments issued by Social Stock Exchange-listed NPOs. The...

May 27, 2026 3084 Views 0 comment Print

ROC Imposes Penalty for Failure to Maintain Functional Registered Office

Company Law : ROC Mumbai held that repeated return of official notices proved non-maintenance of a registered office under Section 12(1) of the ...

May 27, 2026 414 Views 0 comment Print


FAQ on refund of Excess /Incorrect ROC Fees paid

November 24, 2020 7405 Views 0 comment Print

The user is required to make various payments to avail MCA21 services. A number of instances have been observed where the users make multiple payments or incorrect payment or excess payment while using these services. In order to allow the stakeholders to claim refund of such payments, refund process has been introduced by MCA. To claim refund you are required to file the ‘Refund Form’ available on MCA21 portal for claiming refund.

Process of Conversion from LLP to Company under Companies Act, 2013

November 24, 2020 4170 Views 0 comment Print

Many start up entity in India commenced their business as a Limited Liability Partnership (LLP) and they might be interested to switch the mode of their entity from LLP into Private Limited Company to diversify the business or for infusing more funds and for many several reasons. The Companies Act, 2013, has given the provision […]

Analysis of Section 184, 185 and 186 of Companies Act, 2013

November 21, 2020 62769 Views 1 comment Print

Disclosure of Interest by Director under Section 184, Loan to Director under Section 185 and Loan and Investment under Section 186 of the Companies Act, 2013. This Article aims to bring a clear vision on the Disclosure of Interest by Director under Section 184, Loan to Director under Section 185 and Loan and Investment under […]

Report on Annual General Meeting under Companies Act, 2013

November 21, 2020 6642 Views 2 comments Print

All the Companies in India are incorporated, governed even get closed as per The provisions of The Companies Act, 2013. Though there some provisions under The Companies Act, 2013 which are applicable to specific companies falling into some specific criteria/(s). One such provision is Report on Annual General Meeting. Lets go through its related provisions. […]

Covid-19 Regulatory Updates by ICSI

November 21, 2020 864 Views 0 comment Print

The pandemic while having disrupted the economic activities has impacted the economic growth of nations globally. But as the famous axiom goes, it has been a hard struggle but I can see a glimmer of light at the end of the tunnel.

Extension of last date to submit comments on exposure draft of Guidance Note on Auditing Standards on Secretarial Audit (CSAS-4)

November 21, 2020 723 Views 0 comment Print

The Institute of Company Secretaries of India 17th November, 2020 Dear Sir/Madam, Subject: Extension of last date to submit comments on exposure draft of Guidance Note on Auditing Standards on Secretarial Audit (CSAS-4) The Institute of Company Secretaries of India had issued first four Auditing Standards namely CSAS-1: Auditing Standard on Audit Engagement; CSAS-2: Auditing […]

CSR – Mandatory or Recommendatory

November 20, 2020 4266 Views 3 comments Print

Objective Author in this article discusses the probable reasons that spending of Corporate Social Responsibility expenses is not mandatory in nature. Structure-: The article gives authors own analysis. This article is based on a judicial pronouncement and is divided into following parts. 1 Objective 4 Broad characteristics of CSR 7 Whether CSR is a tax […]

Checklist for ROC compliances during statutory audit for unlisted companies

November 18, 2020 21720 Views 2 comments Print

Through this Articles we will be discussing the pointers which needs to be check by the Statutory Auditors at the time of conducting Statutory Audits or finalizing the Books of Accounts of an Unlisted company

One Person Company (OPC) Incorporation

November 17, 2020 5649 Views 3 comments Print

In year 2014, with the applicability of The Companies Act, 2013 many new concepts have been introduced in the law and change has been brought in way of running the company in India. One such concept is One Person Company (OPC). As the name suggest One Person Company (OPC) is a company where there is […]

Issue of Debentures [Under Section 71 & Rule 18 of Companies (Share Capital & Debenture) Rules, 2014]

November 14, 2020 28065 Views 0 comment Print

Issue of Debentures [Under Section 71 & Rule 18 of Companies (Share Capital &  Debenture) Rules, 2014] The debentures issued by a company is an acknowledgment that the company has borrowed an amount of money from the public, which it promises to repay at a future date. Debenture holders are, therefore, creditors of the company. […]

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