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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 99 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 123 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 279 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 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 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


Details of enforced Sections of Companies (Amendment) Act, 2017

May 10, 2018 6558 Views 0 comment Print

MCA vide notification dated January 26, 2018 notified Section 1 and 4 of the CA (Amendment) Act, 2017. MCA vide notification dated February 9, 2018 enforced 43 Sections of Companies (Amendment) Act, 2017 with effect from February 9, 2018 in Phase II. Further, MCA in Phase III vide notification dated May 7, 2018 notified 28 Sections.

XBRL – ROC Annual Fillings

May 10, 2018 137913 Views 4 comments Print

XBRL is a standardized communication language in electronic form to express, report or file a financial statements by a Companies. XBRL is only a method of presentation or reporting. It does not attempt to make any changes in the content to be reported. The idea behind XBRL is simple.

Secretarial Audit under the Companies Act, 2013- Things to Know

May 10, 2018 45882 Views 3 comments Print

This Article contains the introduction, clarification, applicability, appointment and its procedure, required e-forms and other important points under Companies Act, 2013. I hope this article would be given some help to our professional working.

Analysis of Section 186 with respect to Companies (Amendment) Act, 2017

May 9, 2018 26616 Views 4 comments Print

The Companies (Amendment) Act, 2017 at first glance manifests sweeping changes in the Corporate Governance system of our country and highlights the intention of the government to change from control based or regulatory regime to a disclosure based and transparent regime. Section 186 is the hottest topic in the corporate sector today which reads as follows:

Actionables arising out of notification of 28 sections by MCA

May 9, 2018 2697 Views 1 comment Print

MCA vide notification S.O. 1833(E) dated May 7, 2018 has notified 28 Sections in Phase III. The same has been notification has been published in official gazette and is effective from May 7, 2018. This article discusses immediate actionables to be ensured by companies.

Companies Post CODS 2018 Era

May 9, 2018 3471 Views 2 comments Print

The opportunity given to disqualified Directors under Condonation of Delay Scheme, 2018 (CODS 2018) continued for 4 months, The Director Identification Numbers (DIN) of such disqualified directors were activated so that they can do the necessary filing under the Scheme. Now after 1st May the CODS 2018 is not in operation that means the opportunity […]

Highlights of Changes in Section 2 (Definition) of Companies (Amendment) Act 2017

May 9, 2018 8163 Views 2 comments Print

Highlights of Changes in Section 2 of Companies Act, 2013  related to Definition vide Companies (Amendment) Act 2017. Article discusses definition of Associate Company, Cost Accountant, Debenture, Financial Year, Holding Company, Interested Director, Key Managerial Personnel, Net Worth, Public Company, Public Financial Institution, Related Party, Small Company, Subsidiary Company and Turnover. Sl. No. Section Highlights […]

Change in late filing of Annual Return and Annual Accounts

May 9, 2018 6195 Views 0 comment Print

Every Company is required to file Annual Return under section 92 of the Companies Act, 2013 within 60 days from the date of Annual General Meeting.  AGM needs to be held within 6 months from the closure of Financial Year.  Hence the last date by which the Annual Return needs to be filed is 60 […]

Analysis of Notifications issued by Ministry of Corporate Affairs on 07th May 2018

May 9, 2018 50760 Views 2 comments Print

Ministry of Corporate Affairs (MCA) has issued several amendments in certain rules made under Companies Act, 2013 on May 07 2018. Article made an attempt to analyses important changes in a brief.

MCA notifies Additional fee of Rs.100 per day for delay in filing ROC Forms

May 8, 2018 136665 Views 10 comments Print

In case the due date of filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 expires after 30/06/2018, the additional fee @Rs.100 per day shall become payable in respect of MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS.

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