Company Law : CCFS-2026 permits eligible delayed ROC filings at reduced additional fees but does not remove AGM default under sections 96 and 99...
Company Law : This guide provides a complete AGM compliance tracker covering pre-AGM, AGM-day, post-AGM, and IEPF obligations under the Companie...
Company Law : The FAQ clarifies that the Companies Act, 2013 does not restrict adjournment of a duly convened and commenced AGM. An adjourned AG...
Company Law : FAQs explaining AGM requirements, timelines, extensions, venue rules, and compliance under the Companies Act, 2013, including prov...
Company Law : MCA has confirmed that extension of annual filing timelines till 31st December 2025 does not extend statutory deadline for holding...
CA, CS, CMA : ICSI requests SEBI to dispense with physical copies of Notices and Annual Reports for listed entities, promoting efficiency and en...
Company Law : ICSI appeals for AGM date extension to 30th September 2024 and rule amendments to facilitate virtual meetings. Details and analysi...
Company Law : Institute of Company Secretaries of India MCA: 2022 | April 26,2022 Shri Rajesh Verma, IAS Secretary Ministry of Corporate Affairs...
CA, CS, CMA : This is to inform you that the Ministry of Corporate Affairs (Registrar of Companies of various States) vide its Order dated 23.09...
Company Law : ACAE Request for extension of timelines for holding Annual General Meeting (AGM) under the Companies Act, 2013 for the Financial Y...
Company Law : ROC Kolkata held that incorrect disclosure of AGM and AGM due dates in Form AOC-4 constituted a violation of Rule 8(3). The compan...
Company Law : Omission of required attachments in annual return filing resulted in penalties under Section 450. The decision stresses the import...
Company Law : The authority held that financial statements adopted before audit are invalid under the Companies Act. It ruled that failure to fi...
Company Law : Non-adherence to Secretarial Standard-2 in maintaining AGM minutes resulted in penalties on the company and its officers. The auth...
Company Law : The authority found that approving financial statements before obtaining the Secretarial Audit Report contravened statutory requir...
Clarification And Impact Regarding Extension of AGM, CFSS And Filing of Financial Statements & Annual Returns In order to provide relaxation in compliance of various provisions of the Companies Act, 2013 due to the outbreak of Coronavirus, the Ministry of Corporate Affairs had extended the Companies Fresh Start Scheme, 2020 and the LLP Settlement Scheme, […]
In this editorial, the author clarifies on Further Extension of AGM under Companies Act, 2013 with reference to Recent MCA Circular which provides as follows:- “If a company fails to hold the AGM till 31st December 2020 for the financial year ended 31.03.2020, Whether such company can apply with the ROC for the further extension […]
Direct Taxes Professionals’ Association Requested FM to extend the due date for holding Annual General Meeting (AGM) of Companies as mandated in section 96 of the Companies Act 2013 to 31st March 2021 and the gap between two AGMs may be allowed upto 21 months. Full Text of the Representation is as follows:- DIRECT TAXES […]
Several Companies were found difficult to hold their AGM for the Financial Year ended on 31.03.2020 due to difficulties faced in view of the Covid-19 Pandemic. In View of the above common problem faced by companies, respective ROC’s in whose jurisdiction registered office is situated passed separate orders to extend the time to hold the […]
All the Companies in India are incorporated, governed even get closed as per The provisions of The Companies Act, 2013. Though there some provisions under The Companies Act, 2013 which are applicable to specific companies falling into some specific criteria/(s). One such provision is Report on Annual General Meeting. Lets go through its related provisions. […]
The Registrar of Companies (ROC) vide its order dated 8th September, 2020 extended the time for holding Annual General Meeting (AGM) of the companies by a period of 3 months from the due date by which the AGM ought to have been held for the financial year ended 31st March, 2020 i.e. 30th September, 2020. […]
Tax Bar Association, Jodhpur has made a representation to Smt. Nirmala Sitharaman, Hon’ble Union Minister of Finance & Corporate Affairs & Request for Extension of due date for filing of Tax Audit reports, Transfer Pricing Audits and Income-tax returns – AY 2020-21 till 31St March 2021. Text of the representation is as follows:- Dated: 10/10/2020 […]
Section 44AB of the Income-tax Act, 1961 contains the provisions for the tax audit of an entity. As per these provisions, Tax audit will be conducted by a practicing chartered accountant who ensures the taxpayer have maintained proper books of account and complied with the provisions of the Income-tax Act. In view of the challenges […]
Chamber of Tax Consultants has made a representation to Smt. Nirmala Sitharaman, Hon’ble Finance Minister, requesting Extension of Due Dates for filing Tax Audit, Transfer Pricing Audit and Income Tax Return for Assessment Year 2020-21. Text of the representation is as follows:- Date: 7th October, 2020 To, Smt. Nirmala Sitharaman, Hon’ble Finance Minister, Ministry of […]
Holding of AGM Through VC by A Private Limited Company Given the difficulties faced by the stakeholders on account of the threat posed by COVID-19, the Ministry of Corporate Affairs (MCA) have issued a circular (No.20/2020) on 5th May 2020 for allowing the conduct of Annual General meeting through video conferencing (VC) or other audiovisual means (OAVM). The Companies […]
