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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 1182 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 192 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 192 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 561 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 360 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 498 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 807 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 114 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 264 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 186 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 2151 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 114 Views 0 comment Print


Loan Without Written Agreement Qualifies as Financial Debt Due to Time Value of Money: NCLAT Delhi

December 25, 2025 687 Views 0 comment Print

NCLAT ruled that commercial borrowing with agreed interest constitutes financial debt even without a formal loan agreement

Order of dismissal of contempt petition not appealable u/s. 19 of Contempt of Courts Act

December 25, 2025 417 Views 0 comment Print

NCLAT Chennai held that appeal as prescribed under section 19 of the Contempt of Courts Act, 1971 against the order of dismissal of contempt petition is not maintainable. Accordingly, company appeals are dismissed.

Directors’ Removal via DIR-12 Stayed for Lack of Authority & Mandatory Attachments

December 25, 2025 666 Views 0 comment Print

The court examined a challenge to a DIR-12 filing that removed multiple directors without consent and held that the form was prima facie defective, directing fresh consideration after hearing all parties.

Form-B under CIRP regulations permits set-off of mutual dealing between Corporate Debtor and creditor

December 24, 2025 411 Views 0 comment Print

NCLAT Delhi held that Form-B under CIRP Regulations, 2016 contemplates specifically permits set-off mutual credit, mutual debts, or mutual dealings between the Corporate Debtor and Creditor. Accordingly, appeal disposed of.

MCA imposes Penalty for Using Share Application Money Before PAS-3

December 24, 2025 891 Views 0 comment Print

The ROC held that issuing offer letters and using funds before statutory filings amounts to a substantive violation of Section 42, attracting penalties under Section 42(10).

₹14.46 Lakh Penalty Imposed for Substantive Section 42 Private Placement Violations

December 24, 2025 1611 Views 0 comment Print

The ROC held that issuing offers and allotting shares in breach of Rule 14 amounts to substantive violations of Section 42, attracting penalties under Section 42(10).

ROC Delhi imposes Holding Fewer Than Four Board Meetings in a Financial Year

December 24, 2025 840 Views 0 comment Print

The authority held that the requirement of four board meetings applies per financial year, not calendar year. Even a one-time shortfall attracts penalties under Section 450.

Delay in Transferring Unspent CSR Funds Triggers Heavy Penalty Under Companies Act

December 24, 2025 1272 Views 0 comment Print

The adjudicating authority penalised delayed transfer of unspent CSR amounts beyond the statutory timeline. The ruling underscores strict enforcement of CSR fund transfer obligations.

ROC Delhi imposes Penalty for Delay in Filing INC-20A

December 24, 2025 882 Views 0 comment Print

The adjudicating authority held that filing the declaration of commencement beyond 180 days violates Section 10A. The key takeaway is that delayed INC-20A filings attract statutory penalties regardless of intent.

ROC imposes penalty for Failure to File MGT-14 Within 30 Days

December 24, 2025 855 Views 0 comment Print

The adjudicating authority penalised prolonged non-filing of Form MGT-14 despite claims of inadvertence. The key takeaway is that statutory timelines for board resolutions are mandatory, and excessive delays invite maximum penalties.

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