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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


Issuance of Debentures by a Private Company under Companies Act, 2013

Company Law : The article explains the legal framework governing debenture issuance under the Companies Act, 2013. It outlines the types of debe...

June 10, 2026 3 Views 0 comment Print

Private Placement Under Companies Act: Key Rules Every Company Must Know

Company Law : Section 42 of the Companies Act, 2013 permits companies to raise funds from a select group of investors through private placement....

June 10, 2026 66 Views 0 comment Print

Fast Track Merger Procedure & Rules under Companies Act, 2013

Company Law : The 2025 amendments significantly expand the scope of fast-track mergers by allowing more categories of companies, including eligi...

June 10, 2026 54 Views 0 comment Print

Share Capital & Issuance of Shares in a Private Company: Legal Framework

Company Law : The article explains the legal framework governing share capital and share issuance under the Companies Act, 2013. It highlights h...

June 10, 2026 81 Views 0 comment Print

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 231 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 993 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 19863 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 702 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


No separate eviction proceedings required for RP to reclaim corporate debtor’s assets during CIRP

Company Law : Resolution Professional (RP) was fully justified in seeking possession through the insolvency process itself, the NCLAT affirmed t...

June 10, 2026 48 Views 0 comment Print

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


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 324 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 600 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 3114 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 417 Views 0 comment Print


Procedure for issue of NCDs by NBFC

August 14, 2020 17253 Views 3 comments Print

In recent years, number of Non-Banking Finance Companies (NBFCs) are resorting to issue Non-Convertible Debentures on private placement basis. Issue of NCDs through private placement became attractive way to raise funds for NBFCs, for the following reasons: 1. No need to create Debenture Redemption Reserve 2. Where a NBFC intends to issue NCDs with max […]

Additional Director provisions | Section 161(1) | Companies Act 2013

August 14, 2020 44907 Views 4 comments Print

Generally, a director is appointed in the General Meeting of the Company. But sometimes the situation may require to appoint a director on an urgent basis and in that case, the Board cannot wait to convey the general meeting and appoint the director, as it requires lots of formality and hence, the decision may get […]

Provisions of Loan from Directors under Companies Act, 2013

August 14, 2020 365049 Views 6 comments Print

Before jumping into the main discussion, let us have a look into the important term as under: Loans is not defined anywhere in the Companies Act, 2013. However, in normal parlance, any transaction in which money is given with the intention to be returned either with or without interest is termed as loan. Deposits include […]

Filling of financial statement in XBRL with Registrar

August 13, 2020 1998 Views 0 comment Print

1. Rule 3 of the Companies (filling of documents and forms in XBRL) Rules 2015 The following class of companies shall file their financial statements and other documents us 137 of the companies Act with ROC in Form AOC-4 XBRL. A. Listed Companies and their Indian subsidiary. B. Companies having paid up capital Rs. 5 […]

Provisions of CARO- Companies (Auditor’s Report) Order, 2020

August 13, 2020 4296 Views 0 comment Print

Provisions of CARO- The Companies (Auditor’s Report) Order, 2020 1. Rule 1 Applicability CARO shall apply to every company including a Foreign company under section 2(42) except- a. Banking Company as defined in section 5(c)  of the Banking Regulation Act, 1949. b. An insurance company as defined under insurance act 1938; c. Section 8 Company; […]

Exemption to Private Companies to file e-Form MGT-14 with ROC in certain matters

August 13, 2020 157035 Views 2 comments Print

The Companies Act, 2013 (“the New Act”), became effective from 1st April, 2014. After the commencement of this Act, numerous resolutions are required to be filed in e-form MGT-14 with the Registrar of Companies (“ROC”). Though the requirement to file e-form MGT-14 was applicable to all companies but after coming ample of amendments the list […]

Can a company carry multiple businesses under one roof?

August 12, 2020 54789 Views 4 comments Print

A company is incorporated with the mandated and most important document called the MoA i.e. Memorandum of Association which describes the purpose for which the company is formed.  The scope of activities of the company is defined by the charter documents of the company, i.e.-MoA and AoA. Every company formed in India under the Companies […]

Doctrine of Constructive Notice and Indoor Management

August 12, 2020 134046 Views 1 comment Print

A company has separate legal entity which can be formed by an association of individuals to with the intention to carry commercial activities to generate profit. The formation and functioning of the company are governed by certain laws, rule and regulations. The intention to behind the enactment of such laws is to provide protection to […]

MCA releases Report of Committee on Business Responsibility Reporting

August 12, 2020 3966 Views 0 comment Print

Shri Rajesh Verma, Secretary, Ministry of Corporate Affairs (MCA) released the ‘Report of the Committee on Business Responsibility Reporting (BRR)’ here today.

Consequences of filing e-Form MGT-14 after 30 Days

August 12, 2020 142140 Views 3 comments Print

With the replacement of the Companies Act, 1956 (‘the Old Act’) by the Companies Act, 2013 (‘the New Act’), Section 117 was adopted w.e.f. 01.04.2014 in corresponds to Section 192 of the Old Act. However, it is pertinent to note that with the passage of time, some amendments were made in Section 117 of the […]

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