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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 111 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 126 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 99 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 120 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 282 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 5100 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 19869 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 84 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 78 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 96 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 339 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 3129 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


Bonus Issue of Shares as per Section 63 of Companies Act, 2013

January 12, 2019 120192 Views 3 comments Print

Bonus Shares are shares given to the existing shareholders in proportion to the number of shares they hold. They are additional shares given to the current shareholders. It is the further issue of shares by a company to its existing shareholders without any receipt of any consideration. For Example if investor holds  100 shares of […]

Internal Financial Controls- A brief introduction

January 11, 2019 315474 Views 4 comments Print

Board of Directors have to confirm that they have laid down IFC and that such IFC are adequate and were operating effectively. Audit Committee Should evaluate IFC and risk management systems. Call on the auditors to comment on IFC.

Checklist For Voluntary Winding Up Of Company

January 11, 2019 59937 Views 0 comment Print

Voluntary winding up of the Company- Appointment of Liquidator (An insolvency professional shall be appointed who is independent from the company). To consider and approve Declaration of Solvency and affidavit by the directors of the Company.

Reduction of Equity Share Capital – Tax Implication (A Supplement)

January 10, 2019 3885 Views 0 comment Print

1. PREAMBLE This is in continuation of, to serve the purpose of a supplement to, the discussion in the previous posted Article @  Reduction of Equity Share Capital – Tax Implication The two ITAT cases stand out, as  a sore thumb. in that, reminds self, of similar instances often come across, sadly for more than one […]

Fast Track Merger U/s 233 of Companies Act, 2013

January 10, 2019 126396 Views 10 comments Print

Section 233 of the Companies Act, 2013 read with Rule 25 of The Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 came into force w.e.f. 15th December 2016.It provides the concept of simplified merger. Under Companies Act, 1956 all the mergers and restructurings had to go through with lengthy proceedings, intervention of High Court was mandated […]

Appointment of auditor in Casual Vacancy under Companies Act, 2013

January 9, 2019 351681 Views 11 comments Print

Casual Vacancy of the Auditor means a vacancy caused due to death, resignation, disqualification etc. of the auditor after accepting a valid appointment because of which the auditor cease to act as auditor of the company. How to fill Casual Vacancy arising due to resignation by the Auditor(s)? IN CASE OF A COMPANY WHOSE ACCOUNTS ARE […]

Appointment of Company Auditor under Companies Act, 2013

January 9, 2019 198540 Views 4 comments Print

The new regime of Companies Act 2013 has changed the requirement for appointment of the auditor in Companies. There has been a paradigm shift in the provisions relating to appointment of Statutory Auditor. This article broadly covers the provisional requirement for appointment of the auditor under Companies Act, 2013. The responsibility of evaluating the validity and reliability […]

Re-Constitution and Re-naming of Advisory Group of NFCSR

January 7, 2019 762 Views 0 comment Print

Re-Constitution and Re-naming of Advisory Group of National Foundation for Corporate Social Responsibility (NFCSR) as Governing Council, NFCSR

Re-Constitution of Steering Committee of National Foundation for CSR

January 7, 2019 963 Views 0 comment Print

Pursuant to the approval of Hon’ble Minister of Corporate Affairs, a restructured Steering Committee of National Foundation for Corporate Social Responsibility (NFCSR) is hereby constituted to prepare a roadmap, oversee the functioning and steer the activities of NFCSR for providing policy inputs and policy advocacy in the area of Corporate Social Responsibility (CSR).

Dematerialization of Securities Helps to Enhance Transparency

January 6, 2019 1455 Views 0 comment Print

In this article the writer shall deliberate the provisions of the Companies Act, 2013 and other applicable Acts and Laws  which deals with the issue of dematerialization of share of unlisted public companies, he try to explain the process and procedure involved and also seeks to elaborate the likely benefits of the dematerialization. The article in […]

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