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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 87 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 114 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 96 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 114 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 276 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 999 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 5094 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 19866 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 918 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 81 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 90 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 93 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 333 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 3126 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


Revised IEPF authority (Accounting, Audit, Transfer And Refund) Rules, 2019

September 18, 2019 6372 Views 1 comment Print

The Ministry of Corporate Affairs (MCA) by notification dated 14th August, 2019 has further amended the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (the Rules). The amended provisions of these rules shall come into force from 20th August, 2019 except provisions of rule 6 which shall come into force […]

Section 232(6) | Saga of ‘Appointed Date’ | Companies Act, 2013

September 18, 2019 4482 Views 0 comment Print

The Ministry of Corporate Affairs vide General Circular No. 09/2019 dated 21st August, 2019 clarified the Ministry’s stand on interpretation of Section 232(6) of the Companies Act, 2013 (Act) dealing with the concept of ‘Appointed Date’. However, before we get into the intricacies of the circular and the clarification it offers, it is very much […]

Section 164 When a director is considered as disqualified

September 18, 2019 12426 Views 1 comment Print

DETAIL NOTE ON SECTION 164 OF THE COMPANIES ACT 2013 VACATION OF OFFICE OF DIRECTOR This article is a detailed research under section 164 and section 167 of the Companies Act 2013 and to decide when and at which date the any person would be considered as disqualified. Illustration : Mr. A was appointed as the […]

DIR-3 KYC with Amended provisions

September 18, 2019 10623 Views 0 comment Print

The interesting thing about the form DIR-3 KYC is that Filing of DIR-3 KYC would be mandatory for Disqualified Directors also. Filing DIR-3 e-KYC for Financial Year 2018-19  is mandatory even for person who has already filed DIR-3 KYC for the year 2017-18.

Comparison of Share Valuation under different Indian Acts

September 17, 2019 51843 Views 10 comments Print

Valuation for issue and transfer of shares (unlisted) under Income-tax Act, 1961, Companies Act, 2013 & FEMA Regulations been explained in detail in this article.

Simplified Guide for Incorporation of a Company

September 17, 2019 7839 Views 0 comment Print

Introduction: With the introduction of SPICe Forms, the Ministry of Corporate Affairs (MCA) has simplified the procedure of company formation and thereby simplifying the ease of doing business in India. This article depicts the process of company formation through SPICe Forms & throws light on some newly introduced compliances such as GSTIN application, Employer code […]

Incorporation of Foreign Subsidiary Company in India

September 15, 2019 16311 Views 3 comments Print

If A foreign company planning to set up business in India may incorporate a company under the Companies Act, 2013 as a joint venture or wholly owned subsidiary or set up Liaison Office/ Representative Office or a Project Office or a Branch Office of the foreign company which can be undertake activities permitted under the […]

Procedure for Issuer/Scrutinizer on e-Voting System

September 15, 2019 7134 Views 1 comment Print

Meaning Electronic voting (also known as e-voting) is voting that uses electronic means to either aid or take care of casting and counting votes. … It may encompass a range of Internet services, from basic transmission of tabulated results to full-function online voting through common connectable household devices. Applicability As per rule 20(2) the provisions of e-voting are […]

The growth of collective redress (class action suits) in Europe

September 14, 2019 999 Views 1 comment Print

The concept of class action was introduced in India under the Companies Act, 2013. But this article analyses the same under the heading “collective redress” on the basis of” European Commission’s 2013 Recommendation on Collective Redress” in Europe. In a lay man’s language, the class suit is initiated by an individual or a small group […]

MCA’s revised framework on Debenture Redemption Reserve: A relaxation or confusion?

September 13, 2019 42138 Views 3 comments Print

Precedents of issue of debentures in India The requirement of creation of a Debenture Redemption Reserve is unique to India and is globally unheard of. This was inserted in India around the year 1998 in pursuance of recommendation of Committee formed under the chairmanship of Justice D.R. Dhanuka. Apparently, the very motivation for having a […]

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