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...
Ministry of Corporate Affairs {MCA} vide its Circular no. 17/2011 dated 21-4-2011 and no. 18/2011 dated 29.4.2011 had given clarifications regarding sending copies of Balance Sheets and Auditors Report etc { documents} to the members of a company under section 219 of the Companies Act 1956 {erstwhile} through electronic mode.
Krishna, it is said that there is drastic change in the provision of calculation of depreciation according to New Companies Act 2013. So many Company Taxpayers are facing issues in calculating Depreciation. Please explain about the change and how it will affect and other information regarding depreciation?
Government Extends Date for Suggestions and Comments to Make Recommendations on Issues Arising from the Implementation of the Companies Act, 2013 to 31st July, 2015 The Companies Law Committee set up by the Government to make recommendations on issues arising from the implementation of the Companies Act, 2013 had invited suggestions and comments from stakeholders […]
General Circular No. 11/2015 It is clarified that a company holding a general meeting after giving a shorter notice as provided under section 101 of the Act may also circulate financial statements (to be laid/considered in the same general meeting) at such shorter notice.
Section 92 of the Companies Act, 2013 ( as enforced and amended) provides that every company shall prepare a return (hereinafter called as Annual return) in the prescribed form containing particulars as they stood at the end of financial year. Section 92(3) of the Companies Act, 2013 provides that an Extract of the Annual Return in such form as may be prescribed shall be part of Board’s Report.
A. FREQUENCY OF GENERAL MEETING: Every Company in each Calendar Year, hold a General Meeting called the Annual General Meeting. ANNUAL GENERAL MEETING: The Board shall every year convene meeting of members called Annual General Meeting. Annual General Meeting specifically called to transact Special Business.
BACKGROUND: The drafting and maintenance of minutes of meetings has traditionally and for long been core functions of the Company Secretary. Justifiably so, for, the Company Secretary doesn’t merely writes minutes, he writes history- the history of the company, the history of the corporate sector and in a vicarious manner, of the economy and the […]
The Companies Act, 2013 widened the scope of related party transaction. Companies Act, 1956 covered only purchase or sale of goods or supply of services and subscription of any shares or debentures of the company under the related party transaction. However, Companies Act, 2013 has brought immovable properties and leasing of property also under the ambit of related party transaction.
We have developed a fully automated Depreciation Calculator cum Fixed Asset register as per Companies Act, 2013, which calulates depreciation as per Straight Line method of Depreciation. This Register is useful for Professional Colleagues as well as Corporates. This is fully automated, strictly as per Companies Act, 2013 and ICAI Guidance Note
Analysis of Notification No. G.S.R. 463(E). dated 5-6-2015 issued by the Ministry of Corporate Affairs proving certain exemption to Government Companies PROVISIONS OF THE ACT WHICH DO NOT APPLY TO GOVERNMENT COMPANY OR APPLY WITH MODIFICATIONS Serial No. Chapter Number/Section Number/ Sub-section(s) in the Companies Act,2013 Exceptions, Modifications and Adaptations (1) (2) (3) […]
