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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 72 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 105 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 90 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 105 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 255 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 996 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 5094 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 78 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 72 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 90 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 327 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 3126 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


Companies Incorporation

September 30, 2021 4458 Views 0 comment Print

✓ The proposed company to be incorporated is to be a public limited/Private/Section8/OPC/Section 8Company limited by shares. ✓ The proposed name(s) of the company are not based on a registered trademark and is not subject of an application pending for registration under the Trade Marks Act, 1999; ✓ The proposed Company shall not issue any […]

Extend timelines for Filing of DIR -3 KYC without any Late Fee

September 30, 2021 71679 Views 17 comments Print

Representation for extension of timelines for Filing of DIR -3 KYC for DIN / DPIN holders as at 31st March 2021 till 31.12.2021 without any Late Fee. DIRECT TAXES PROFESSIONALS’ ASSOCIATION Income Tax Building, 3, Govt. Place West, Ground Floor, Kolkata 700001 Ph 033-22420638 Email : dtpakolkata@gmail.com Ref. No. – DTPA/Rep/21-22/003 30th September, 2021 To, […]

Company Annual Filing (AOC-4 or AOC-4 XBRL & MGT-7/MGT-7A)

September 30, 2021 32646 Views 0 comment Print

Form AOC 4 is for filing the company’s financial statement (WHETHER STANDALONE OR CONSOLIDATED) for every financial year with the Registrar of Companies. Financial statements are the written records that convey the business activities and the financial performance of a company. They are the source on the basis of which the Board of Directors and […]

NFRA wants Statutory Audit exemption for Certain class of Companies

September 30, 2021 21177 Views 1 comment Print

Consultation Paper on Statutory Audit and Auditing Standards for Micro, Small and Medium Companies (MSMCs) India is unique among the big economies of the world in statutorily mandating compulsory audit for all companies, irrespective of their size and characteristics. In view of the significant role played by companies in India in the economic growth and […]

Ashok Kumar Gupta assigned charge of Chairperson NFRA

September 30, 2021 1437 Views 0 comment Print

Government assign the charge of post of Chairperson, NFRA to Shri Ashok Kumar Gupta, Chairperson, Competition CCl w.e.f. 01.10.2021 (F/N) for a period of three months or till appointment of a regular incumbent or till further orders, whichever is earlier. No. NFRA -051 412021 Comp-MCA Government of lndia Ministry of Corporate Affairs (NFRA Section) 5th […]

Govt forms committee for recommending names for appointment of chairperson & full time members in NFRA

September 29, 2021 861 Views 0 comment Print

Central Government hereby constitutes a search-cum-selection committee consisting of the following members for recommending names for appointment of chairperson and full time members in the National Financial Reporting Authority (NFRA),

ICSI Request for extension of time limit for filing of DIR-3 KYC

September 28, 2021 10497 Views 2 comments Print

The OTP generated is not getting transmitted to the registered mobile numbers of non-resident directors and foreign directors. Sometimes the OTP generated is not transmitted to e-mail IDs. Without the filling of OTPs, the e-form DIR-3 KYC cannot be filed.

Extension of last date of filing Cost Audit Report for F.Y. 2020-21

September 28, 2021 7695 Views 0 comment Print

Extension of last date of filing Cost Audit Report by MCA vide General Circular No. 15/2021 Dtd. 27th September, 2021 The MCA vide its General Circular dtd. 27th September, 2021, has extended the last date of filing Cost Audit Report (CAR) to the Board of Directors under rule 6(5) of the Companies (Cost Records and Audit) […]

Analysis of Liquidation Process

September 28, 2021 19059 Views 0 comment Print

CHAPTER 1 – INTRODUCTION 1.1 ABSTRACT The enactment of Insolvency and Bankruptcy Code, 2016 (IBC) is for giving effect towards a highly time bound process for resolution of insolvency of partnership firms, corporate persons and individuals. Speedy resolution and to maximise recovery for lenders is its objective. The code provides a framework in which an […]

NFRA issues FRQR Report on Annual Report of KIOCL Limited, FY 2019-20

September 28, 2021 1995 Views 0 comment Print

KIOCL’s accounting policy for Foreign Exchange (Fx) Forward Contracts is erroneous and it is in non-compliance with the classification and measurement requirements of Ind AS 109, Financial Instruments (Ind AS 109).

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