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.
Company Law : The article explains how Section 118 mandates the preparation and preservation of meeting minutes to ensure transparency and accou...
Company Law : Discover why LLPs convert into Private Limited Companies to attract investors, introduce ESOPs, and access Startup India benefits....
Company Law : The article explains how converting an LLP into a Private Limited Company can enhance credibility, improve governance, and unlock ...
Company Law : The FAQ clarifies that the Companies Act, 2013 does not restrict adjournment of a duly convened and commenced AGM. An adjourned AG...
Company Law : This FAQ examines the statutory authorities empowered to convene an Extraordinary General Meeting under the Companies Act, 2013. I...
Company Law : The MCA has widened CSR eligibility by recognizing subscriptions to Zero Coupon Zero Principal Instruments as a valid CSR activity...
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...
Company Law : ICSI recommended restoring public access to basic company master data without mandatory login requirements. The representation sta...
Company Law : The issue concerns eligibility and participation rules for the convocation. ICSI has clarified that members who do not attend will...
Company Law : NFRA introduced guidelines to evaluate audit firms’ compliance and quality control systems. The framework emphasizes governance,...
Company Law : The NCLAT held that unregistered profit-sharing agreements do not create leasehold or occupancy rights in immovable property. The ...
Company Law : While approving the resolution plan, NCLT clarified that exemptions relating to taxes, duties, and statutory compliances must be o...
Company Law : A Successful Resolution Applicant (SRA) could not avoid a CoC-approved resolution plan by claiming that the Letter of Intent (LoI)...
Company Law : NCLAT held that the order appointing the Resolution Professional under Section 97 was obtained on the basis of misrepresented a...
Company Law : NCLAT held that challenges to the approved resolution plan could not be reopened after earlier proceedings had attained finality. ...
Company Law : The MCA has amended the valuation rules to require Registered Valuer Organisations to maintain a minimum paid-up capital of ₹25 ...
Company Law : The Registrar of Companies penalized the company and its authorized signatory after an incorrect document was attached with Form A...
Company Law : MCA amends Schedule VII of the Companies Act to include subscription to zero coupon zero principal instruments on Social Stock Exc...
Company Law : MCA has amended the CSR Rules to recognize zero coupon zero principal instruments issued by Social Stock Exchange-listed NPOs. The...
Company Law : ROC Mumbai held that repeated return of official notices proved non-maintenance of a registered office under Section 12(1) of the ...
MCA has made available Form PAS-6 for filing as e-Form w.e.f 15th July 2020. It is a form for Reconciliation of Share Capital Audit Report (Half Yearly). Laws governing the e-form: Rule 9A of Companies (Prospectus and Allotment of Securities) Rules, 2014 This rule deals with Issue of securities in dematerialised form by unlisted public […]
As we all are aware that Ministry of Corporate Affairs (MCA) in strict action mode since last 2-3 years and have strike off large no of Companies on its own motion and disqualified their directors for being a director for five years, just because of non-filing of due Statutory Annual Returns for continuously last Three […]
There are several types of directors in companies and there are several types of companies and then there are certain mandatory rules for companies to appoint certain kind of directors in certain companies. Confused? Probably, yes. This article provides a brief to the various classes of directors and their appointment.
Be ready to file Form PAS-6 [Reconciliation of Share Capital Audit Report (half-yearly)] till 13th September, 2020 The Ministry of Corporate Affairs (MCA) has introduced a new form i.e. Form PAS-6 [Reconciliation of Share Capital Audit Report (half-yearly)] which is basically used for the reconciliation of the share capital audit report on the half-year basis. […]
Article explains Manner of Rotation of Statutory Auditors under Companies (Audit and Auditors) Rules, 2014 read with Section 139 of Companies Act, 2013. A. Section 139(2) and Rule 5 of the Companies (Audit and Auditors) Rules 2014– Maximum term for appointment of auditors 1. In case of every listed company; 2. All Unlisted companies having […]
Decoding MCA E- Form PAS -6 Terms, Reporting Period, Moratorium Period with Draft Certificate – Reconciliation of Share Capital Audit Report on half yearly basis. ♦ Introduction: MCA vide General Circular G.S.R. 376(E). dated 22nd May, 2019 has came up with Reconciliation of Share Capital Audit Report (Half-yearly) pursuant to sub-rule Rule 9A (8) of […]
E-form PAS-6 by unlisted Public Companies for reconciliation of share capital audit report Ministry of Corporate Affairs (“MCA”) vide its notification dated 10th September, 2018, inserted Rule 9A of Companies (Prospectus and Allotment of Securities), Rules, 2014, (hereinafter called “said rules”) for Issue of securities in dematerialised form by unlisted public companies which is effective […]
In this write up, we will discuss how to hold an AGM via VC OR OAVM for companies which are not required to facilitate e-voting. *Please refer to the below article know in detail about the process for companies which opt for e-voting facility https://taxguru.in/company-law/holding-agm-vc-oavm-part-i.html Following are the requirements which are to be fulfilled for […]
MCA rolled out a new rule in the Companies (Acceptance of Deposits), Rules, 2014 which is DPT-3 form.It is required to be filed annually by 30 June.
Article complies Annual Compliance Checklist For Unlisted Public Company (2020-21) and provides list of forms to be filed, details of such forms, Section and Rules of Companies Act, 2013 under which such filing is required and due date for filing of forms. SR. NO FORM PARTICULARS SECTION DUE DATES 1 MBP-1 Notice of interest of […]
