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...
List of documents required to be carried at Annual General Meeting for inspection The Companies Act, 2013, as amended from time to time, read with rules made thereunder (the “Act”), has provided numerous powers and rights to members, debenture holders and other stakeholders which includes, but not limited to, inspection of statutory financial records, agreements […]
Convening Annual General Meeting through video conferencing (VC) or other audio visual means (OAVM) In view of the Covid-19 pandemic, where restriction on physical movements is necessary, the Ministry of Corporate Affairs (MCA) vide its circular no. 02/2021 dated January 13, 2021 read with MCA circular, no. 20/2020 dated May 05, 2020; circular no. 17/2020 […]
Annual General Meeting In OPC (One Person Company) Under Companies Act, 2013 Annual General Meeting in a private limited company is familiar to us, but what should be the course of action in the case of a one-person Company (OPC) As per the Companies Act, 2013 is explained herein, we have also tried to summarize […]
One Person Company: Sec 2(62) ‘One Person Company’ means a company which has only one person as a member. For OPC: Return Filing Provisions & AGM ♥ Section 137 of the Companies Act, 2013 One Person Company shall file a copy of the financial statements duly adopted by its member, along with all the documents […]
We know very well that the provisions of the Companies Act, 2013 (Act, 2013), and the rules framed thereunder, mandate companies to file requisite documents, including Annual Returns and Financial Statements, with the concerned Registrar of Companies (ROC) of their jurisdiction. Accordingly, every Company is required to file its Annual Accounts and Annual Return as […]
MCA has issued circular General Circular No. 02/2021 dated January 13, 2021 in respect of Extension of Holding of AGM through Video Conferencing. Many queries were received from professionals by me which includes 1. Whether AGM can be held even after December 31, 2020? 2. Whether this circular is only for the f.y. 2019-20 or […]
ICSI has made a representation to Ministry of Corporate Affairs and requested for extension of due dates of Companies Fresh Start Scheme, 2020 (CFSS- 2020), LLP Settlement Scheme, 2020, Scheme for relaxation of time for filing forms related to creation or modification of charges under the Act, Holding Board Meeting through Video Conferencing and Companies […]
BJP Economic Cell, Rajasthan has requested Hon’ble Union Finance Mister to extend due dates of ITR for person (Non-Audit) (FY 2019-20), Tax Audit Reports (FY 2019-20), ITR for other persons (FY 2019-20), GST Annual Return GSTR9/9C/4 (FY 2018-19), GST Annual Return GSTR9/9C/4 (FY 2019-20), Vivad Se Vishwas Scheme, 2020, Companies Fresh Start Scheme. 2020 and […]
Direct Taxes Professionals’ Association made a Representation to FM for extending the due dates of compliance under Income Tax Act , the Companies Act and CGST Act and widening the scope of benefit in case of cases where Assessee has been allowed relief by Hon’ble ITAT and due date of filing appeal by Department has […]
Direct Taxes Professionals Association (DTPA), Kolkata has urged Smt. Nirmala Sitharaman, Finance Minister for extension of date of furnishing of Tax Audit Report under section 44AB to 28th February, 2021 and the due date of filing ITRs of Asst Year 2020-21 in audit cases to 31st March, 2021. CA NK Goyal, President of DTPA pointed […]
