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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 123 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 132 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 195 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


Exposure Draft of Guidance Note on Division II- Ind AS Schedule III

April 23, 2017 2817 Views 0 comment Print

Request to give comments/ suggestions on the Exposure Draft of the Guidance Note on Division II- Ind AS Schedule III to the Companies Act 2013 by 30th April, 2017

Quick reference note on compliance requirements for Appointment of a Managing Director by a Private Company

April 21, 2017 13602 Views 2 comments Print

The subject of discussion being touched here is a not a new but commonly searched topic by the young professionals, both in employment or practice, who are looking for quick solutions as to the position of law and compliance requirements on date due to confusion on account of plethora of clarifications/ circulars and exemptions to private companies.

Frequently Asked Questions on The Companies Act, 2013

April 20, 2017 8049 Views 0 comment Print

The Companies Act, 2013 was enacted to improve Corporate Governance and better transparency in the corporate sector which is imperative to infuse confidence amongst investors in Indian market and abroad and to further strengthen regulations for the companies

Filing of e-form IEPF-1 despite non generation of IEPF payment Challan

April 20, 2017 2283 Views 0 comment Print

In terms of Investors Education and Protection Fund (Accounting, Audit, Transfer and Refund) Rules, 2016 as notified on 05.09.2016, and as per the prerequisites of e-form IEPF-1, the companies are required to transfer the amounts to Investor Education and Protection Fund (IEPF) through Challans generated on MCA 21 portal.

Casual vacancy due to resignation of Auditor under Companies Act, 2013 with relevant formats

April 19, 2017 298761 Views 45 comments Print

The term casual vacancy has not been defined in the Companies Act, 2013. Generally, it means a vacancy caused due to death, disqualification and resignation of an auditor. Through this article, we are going to discuss casual vacancy arises due to resignation of Auditor in a Company under the Companies Act, 2013.

Revised Ind AS Transition Facilitation Group Clarification Bulletin 5

April 17, 2017 5185 Views 0 comment Print

It may be noted that if an entity does not have an unconditional right to defer the settlement of a liability then, the same shall be classified as current liability. In the given case, although it is expected that most of the customers will not surrender their connection and the deposit need not be refunded, but surrendering of the connection is a condition that is not within the control of the entity.

Major Achievements of MCA for The Month of March, 2017

April 17, 2017 1629 Views 0 comment Print

MCA, vide notification no. G.S.R. 258(E), dated 17.03.2017 has notified amendments to Ind AS 102(Share-based Payments) and to Ind AS 7(Statement of Cash Flows). Amendments to Ind AS 102, pertaining to the classification and measurement of share-based payment transactions clarify as to how to account for certain types of share-based payment transactions.

How to Disclose Demonetised / SBN / Old notes in Audit Report with FAQs

April 16, 2017 40251 Views 0 comment Print

Implementation Guide on Auditor’s Report under Rule 11(d) of Companies (Audit and Auditors) Amendment Rules, 2017 and Amendment to Schedule III to Companies Act, 2013 issued by the Auditing and Assurance Standards Board

Notices for non-compliance with Section 148 / 233B of Companies Act, 2013- Reg.

April 15, 2017 3714 Views 0 comment Print

Few Hon’ble Members of the Institute informed that they and their client companies have received letters/notices from the Courts and/or from the Cost Audit Branch or Registrar of Companies, Ministry of Corporate Affairs. These relate to purported non‐compliance with the provisions of Section 148 of the Companies Act, 2013

Process of preferential allotment of share under Companies Act, 2013

April 15, 2017 138714 Views 15 comments Print

Rule 14 of Companies (Prospectus and Allotment of Securities) Rules, 2014 concerning to the Preferential allotment of Shares of the Company also makes an endeavor to light up on provisions and process of allotment of shares through Preferential allotment of shares, difference between Private Placement of Shares & Preferential allotment of shares etc.

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