The Companies Act is a legislation that governs the formation, functioning, and management of companies. Explore the key provisions, compliance requirements, and legal framework under the Companies Act.
Company Law : The Corporate Laws (Amendment) Bill, 2026 proposes sweeping reforms to improve corporate governance, digital compliance, and globa...
CA, CS, CMA : The article explains how buy-back taxation shifted from company-level tax to shareholder taxation under the Finance Act, 2024 and ...
Fema / RBI : RBI has created a new category called Unregistered Type 1 NBFC for companies operating only with internal or group funds and witho...
Company Law : Registrar of Companies clarified that Section 155 absolutely prohibits holding more than one DIN. Penalties were imposed even thou...
Company Law : This guide explains the complete process for quick Private Limited Company registration in India, including required documents, DS...
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...
Company Law : ICSI recommended restoring public access to basic company master data without mandatory login requirements. The representation sta...
Company Law : NFRA introduced guidelines to evaluate audit firms’ compliance and quality control systems. The framework emphasizes governance,...
Company Law : ICSI highlights delays in marking defective forms by RoCs under CCFS 2026. It urges MCA to mandate time-bound processing or allow ...
Company Law : The issue is ambiguity in filing authority during liquidation. ICSI has requested clarity to enable liquidators to maintain statut...
Company Law : Legal Analysis and Narrative Brief: Dale and Carrington Investment Pvt. Ltd. and Another v. P.K. Prathapan and Others (Supreme Cou...
Company Law : The case examined whether Tribunal approval was required for extending preference share redemption. It was held that such extensio...
Company Law : The Tribunal held that allegations of siphoning ₹30 lakh were not supported by any evidence tracing funds to the respondent. Mer...
Company Law : The Court held that a separate meeting of sub-class shareholders is not required when identical terms are offered to the entire cl...
Company Law : Supreme Court held that section 66 of the Companies Act, 2013 doesn’t require mandatory obtaining or circulating of formal valua...
Company Law : ROC Delhi imposed penalties under Section 450 after a company failed to appoint an internal auditor despite crossing prescribed fi...
Company Law : ROC Delhi imposed penalties after a company failed to form Audit and Nomination Committees despite crossing the prescribed turnove...
Company Law : ROC Kolkata imposed penalties after a company incorrectly reported that consolidated financial statements were not applicable in i...
Company Law : ROC Kolkata penalized a company and its directors for not appointing a woman director after turnover crossed ₹300 crore. The ord...
Company Law : ROC Uttar Pradesh imposed penalties under Section 134(8) after finding that the company’s directors failed to provide comments o...
The Companies Act, 2013 and the rules made there under lays down that every Company incorporated under the Act has to maintain Statutory Registers.
The introduction of the New Companies Act, 2013 has lead to increase in the number of forms required to be filed with ROC whether it is in regular course or be it specific event based requirement and also lead to complexities with the procedural requirement associated with the Private Limited Companies.
Sec 188 of Companies Act, 2013 is applicable from 1st April, 2014. Due to its complicated enactment & Rules thereof, many a times students as well as professionals in industry & practice finds it difficult to get a crystal clear idea regarding its applicability, implementation, effect and compliance.
MCA has issued three Notification on 4th September, 2015 and has brought some changes. In this article we have discussed those change for easy understanding of our readers :- Notification regarding sub-section (6) of section 129 of the Companies Act, 2013 (18 of 2013) Notification regarding sub section (6) of section 129 of the Companies Act, […]
In this article I am going to discuss about the Agenda of Board Meeting required to be held for following purposes: Like: Approval of Directors’ Report/ Annual Account and issue of Notice of AGM. As we know that secretarial Standard on Board Meeting has been applicable from 1st July, 2015. On or after 1st July, 2015 all the Board Meeting will be held as per the SS-1 and Documentation should be as per SS-1.
CL & G Dated- September 08, 2015 Subject: Companies (Accounts) Second Amendment Rules, 2015; Notification regarding sub-section (6) of section 129 of the Companies Act, 2013 (18 of 2013) Notification regarding sub-section (1) of section 467 of the Companies Act, 2013 (18 of 2013) Dear Professional Colleagues, The Ministry of Corporate Affairs vide its notification […]
These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. (2) They shall come into force from the date of their publication in the Official Gazette.
The SS-1, Secretarial Standard on meetings of the board of directors being effective from 01st July, 2015, were voluntarily adopted by big corporate as a good secretarial practices. But now SS-1 after coming into force made a big challenge for the private companies and unlisted public companies in the practice of preparation of notice of the board/committee meetings and its minutes thereon, along with attendance register and other records.
Definition of Subsidiary has been changed under Companies Act 2013 only for the Purpose of Compliance with Section 129(3) which requires a company to prepare and Present consolidated financial statement.
The Article covers notes for CA FInal Students appearing for November 2015 examination and are also useful for others. Articles Covers the topic 1. Audit Report 2. Cost audit 3. CARO and amendment in Professional Ethics related regulations.
