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...
Under heading Equity and Liabilities, in para (4), for (b) Trade payables following shall be substituted‑ (A) total outstanding dues of micro enterprises and small enterprises; and (B) total outstanding dues of creditors other than micro enterprises and small enterprises.”.
Central Government hereby, in public interest, directs that paras 5 (ii) (a) ( 1 ), 5 (ii) (a) (2), 5(ii) (e), 5 (iii), 5 (viii) (a), 5 (viii) (b), 5 (viii) (c) and 5 (viii) (e) relating to Additional Information of the General Instructions for preparation of Statement of Profit and Loss in Schedule III of the Companies Act, 2013 shall not apply to government companies producing Defence Equipment including the Space Research subject to fulfilment of following conditions, namely:-
MCA introduces new form for filing of consolidated financial statements vide notification no. G.S.R. 680(E). [F.NO.1/19/2013-CL-V-PART] Dated- 04th September 2015 View / Download Notification
This article examines the relevant provisions of the Companies Act, 2013 (CA, 2013), as amended till date, relating to Related Party Transactions (RPT) and list out the compliances to be done by UNLISTED COMPANIES while dealing with RPT.
Tug of war between Private Placement and Preferential Offer: Section 42 of the Companies Act, 2013, read with Rule 14 of the Companies (Prospectus and Allotment of Securities) Rules, 2014 prescribe the procedure for private placement of securities to any persons through the issue of a private placement offer letter and subject to an overall cap of 200
ln continuation to General Circular No.08/2015 dated 12.06.2015 , the last date of filing of Form CRA-4 without any penalty/late fee is hereby extended upto 30th September, 2015.
The Board’s Report or Directors’ Report is where the Directors state their views on a Company. While any information which is materially important is expected to be stated in the Board’s Report, applicable laws put forth requirements as to what the Report should contain. With the inception of Companies Act, 2013 (“the Act”), Director’s Report […]
On 28.08.2015, I was watching DNA on Sheena Murder Case on Zee News. The reporter Sudhir Choudhary disclosed the companies in which the Indrani Mukerjea was acting as Director. They showed on National Television the Form 32 being filed by the Indrani for her resignation from the directorship of the company in 2009 from 9X […]
Overview of dealing sections, provisions & rules – Chapter V of Companies Act, 2013, Section 73 to 76 of Companies Act, 2013, Companies ( Acceptance of Deposits ) Rule, 2014, Companies ( Acceptance of Deposits ) Amendment Rule, 2015, MCA general circular No. 09/2015
During these days most of the professionals in our stream remains engaged with statutory audits. A part of statutory audit includes due verification of compliance under various laws. With the introduction of the Companies Act, 2013, numerous compliances are made applicable on Companies on the basis of quantum of their paid up share capital, turnover, amount of deposits, loan from financial institutions etc.
