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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


Borrowing Cost (Ind AS-23)

July 31, 2021 50016 Views 1 comment Print

Each Accounting Standard offers wide variety of practical applications to the stakeholders in respect of full disclosure and transparency. Therefore, I hereby try to summarize various dimensions with regard to the Accounting Standard related with Ind As-23 : Borrowing Costs (By incorporating Changes as per Companies (Indian Accounting Standards) Amendments Rules 2021) . 1. The relevant Accounting Standards […]

Process of Striking off under Companies, Act 2013

July 31, 2021 92745 Views 4 comments Print

What is Strike Off. Strike Off simply means the closing of the company at the desire of Shareholders and Management. There is no perfect definition in the Company Law on Strike Off. The provisions of strike off is governed under under sub-section (2) of section 248 along with ‘The Companies (Removal of Name of Companies […]

Clarification on spending of CSR funds for COVID-19 vaccination

July 30, 2021 2940 Views 0 comment Print

Spending of CSR funds for COVID-19 vaccination for persons other than the employees and their families, Is an eligible CSR activity under item no. (i) of Schedule VII of the Companies Act, 2013 relating to promotion of health care including preventive health care and item no. (xii) relating to disaster management. General Circular No. 13/2021 […]

Introduction to Section 8 Company under Companies Act 2013

July 30, 2021 4110 Views 0 comment Print

We have heard a lot about non-profit organization and companies with charitable objectives. The concept of Section 8 companies was introduced in the Companies Act 2013 that permitted companies with charitable objectives. These companies are registered without the words ‘Limited’ or ‘Private Limited’. The main objectives behind Section 8 companies are to promote commerce, art, […]

Section 185 of companies Act 2013 | Analysis

July 30, 2021 67389 Views 1 comment Print

Prohibitions, Relaxations, and exemption in case of Loan transactions entered into by the company. The very routine transactions which almost all companies are willing to make for the rotation of money or whatsoever purpose it may be. There are four subsections of section 185 of the companies act 2013. Section 185 (1) :- No company […]

Key Points of Private Placement under Companies Act, 2013

July 29, 2021 20862 Views 1 comment Print

Key Points of Private Placement under Section 42 of Companies Act, 2013 read with The Companies (Prospectus and Allotment of Securities) Rules, 2014 PRIVATE PLACEMENT{Explanation I of Section 42(3)} Private Placement means any offer or invitation to subscribe or issue of securities to a select group of persons by a company (other than by way […]

One Person Company (OPC) – Advantages & Disadvantages

July 29, 2021 7974 Views 2 comments Print

Section 2(62) of the Companies Act, 2013 defines an OPC as a company which has only person as a member. The very concept of an OPC is that it shall have only one member. Only an individual can form an OPC. The minimum and maximum number of member in an OPC is one. The minimum […]

Practical Aspects on Incorporation of Foreign Subsidiary Company In India & Indian Company Law on Names, Notary, Apostillation & Consularisation

July 28, 2021 27219 Views 4 comments Print

Practical Aspects On Incorporation of Foreign Subsidiary Company In India and The Indian Company Law on Names, Notary, Apostillation and Consularisation The Indian Companies Act, 2013 (Act) allows the incorporation of Subsidiary Company of Foreign Company in India. The Subsidiary Company of Foreign Company means either controls the composition of the Board of directors or […]

FAQs on Register of Members, Debenture Holders or Other Security Holders

July 28, 2021 17484 Views 0 comment Print

Important FAQs to Understand Register of Members, Debenture Holders or Any Other Security Holders {Section 88 of Companies Act, 2013 read with The Companies (Management and Administration) Rules, 2014} 1. Where is the Register of Members maintained under Companies Act, 2013?  Ans. Every Company shall maintain register of members from the date of its registration in […]

Incorporation Procedure for Section 8 Company

July 28, 2021 3618 Views 0 comment Print

Procedure for incorporating section 8 companies: (1) Where it is proved to the satisfaction of the Central Government that a person or an association of persons proposed to be registered under this Act as a limited company— (a)  has in its objects the promotion of commerce, art, science, sports, education, research, social welfare, religion, charity, protection of […]

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