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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


Inter-State Registered Office Shifting Under Companies Act, 2013: Procedure, Forms & Timelines

Company Law : This guide explains the complete legal procedure for transferring a registered office from one State to another under the Companie...

June 11, 2026 96 Views 0 comment Print

How to Convert a Public Company into a Private Company Under Companies Act 2013?

Company Law : This guide explains the legal provisions, procedural steps, and filing requirements involved in converting a public company into a...

June 11, 2026 249 Views 0 comment Print

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 237 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 246 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 288 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 1020 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 5109 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 19884 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 711 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 921 Views 0 comment Print


Latest Judiciary


Transferred Winding-Up Proceedings Cannot Bypass IBC Threshold Requirements: NCLAT

Company Law : The NCLAT held that winding-up proceedings transferred to the NCLT must satisfy the threshold applicable under the IBC at the time...

June 11, 2026 63 Views 0 comment Print

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 105 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 96 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 99 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 102 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 363 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 642 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 3213 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


General Circular No. 7/2012- Name Availability Guidelines, 2011

April 25, 2012 7405 Views 0 comment Print

All the names applications submitted in STP mode will be put for system check and if there is exact match of any of the two words (other than the words private limited/limited) proposed in new company’s name with any existing company’s name, then such name will also be processed in non-STP mode.

All about Annual eFiling with ROC

April 25, 2012 3278 Views 0 comment Print

As a part of Annual eFiling, Companies incorporated under the Companies Act, 1956 are required to efile the following documents with the Registrar of Companies (RoC): 1 Balance-Sheet – Form 23AC to be filed by all Companies* 2 Profit & Loss Account- Form 23ACA to be filed by all Companies 3 Annual Return – Form 20B to be filed by Companies having share capital 4 Annual Return – Form 21A to be filed by companies without share capital

Company Law – Substitution of Forms 23C and 23D

April 24, 2012 2509 Views 0 comment Print

Companies (Central Government’s) General Rules and Forms (Amendment) Rules, 2012 – Substitution of Forms 23C and 23D. Notification No. G.S.R. 313(E), dated 24-4-2012 – In exercise of the powers conferred by sub-section (l) of section 642, read with section 610B of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules further to amend the Companies (Central Government’s) General Rules and Forms, 1956, namely:

Draft Guidance Note on Revised Schedule VI

April 24, 2012 19977 Views 0 comment Print

Guidance Note to the Revised Schedule VI to the Companies Act, 1956 1.        Introduction1.1 Schedule VI to the Companies Act, 1956 (‘the Act’) provides the manner in which every company registered under the Act shall prepare its Balance Sheet, Statement of Profit and Loss and notes thereto. In the light of various economic and regulatory […]

Calcutta HC strictures CLB member for ‘copy and paste disease’, ‘non-application of mind

April 19, 2012 1929 Views 0 comment Print

Most of Paras 32 to 34 of the impugned CLB judgment in the instant case appear to have been physically lifted – the copy and paste disease – from a previous decision of the same member of the CLB which was taken up on appeal before the Delhi High Court which set aside the judgment and order.

Alterations in the Schedule XIV in respect of Intangible Assets

April 17, 2012 1862 Views 0 comment Print

In Schedule XIV to the Companies Act, 1956, after serial number IV relating to Ships and the entries relating thereto, the following serial number and entries shall be inserted, namely:- Intangible Assets (Toll Road) created under Build, Operate and Transfer, Build, Own, Operate and Transfer or any other form of Public Private Partnership Route.

Sending Annual Reports of Companies through E-Mail- Green Initiative

April 16, 2012 3263 Views 0 comment Print

As you are already aware, as a part of green initiative, the Ministry of Corporate Affairs vide its circular number 18/2011 dated 29.04.11 had clarified that a company would be in compliance of section 219(1) of the Companies Act, 1956 in case a copy of balance sheet etc. is sent by electronic mail to members of the Companies.

Powers of Company Law Board to ascertain information under section 397/398?

April 14, 2012 3351 Views 0 comment Print

Shareholders qualifying under section 399 of Companies Act, 1956 can approach the Company Law Board under section 397/398 seeking preventive and remedial measures against the oppression and mis-management in the Company. Though, section 397/398 is meant to provide relief to the minority shareholders against the actions of the majority, even the majority can approach under section 397/398 of the Companies Act, 1956 and at times, the majority may not be in actual control of the company or the majority becomes artificial minority.

Referencer on MCA Circulars 2011-2012)

April 12, 2012 4159 Views 0 comment Print

1. Allotment of Director Identification Number (DIN) under Companies Act, 1956. 2. Certification of E-Forms under The Companies Act, 1956 by The Practicing Professionals. 3. Appointment of Cost Auditor by Companies 4. Simplified Procedure for amalgamation of Government Companies u/s 396 of the Companies Act, 1956

National Advisory Committee on Accounting Standrads reconstituted

April 11, 2012 586 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section -2T-fiA of the Companies Act, 1956 (1 of 1956), the Central Government hereby constitutes the National Advisory Committee on Accounting Standards, for a period up to the 28th February, 2013 with effect from the date of publication of this notification, consisting of the following persons to advise the Central Government on the formulation and laying down of accounting policies and accounting standards for adoption by companies or class of companies under the said Act, namely

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