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 : A practical overview of the legal procedure, timelines, and filings required for buy-back of shares, highlighting compliance essen...
Company Law : A detailed compliance roadmap covering board meetings, audits, ROC filings, and director duties. It explains mandatory corporate g...
CA, CS, CMA : This update compiles key statutory deadlines across multiple laws for May 2026. It highlights filing requirements under income tax...
Company Law : The scheme allows defaulting companies to regularize filings by paying only 10% of late fees. Key takeaway: CCFS-2026 offers a lim...
Finance : This explains how the regulatory framework strictly governs drug quality, manufacturing, and liability. Courts have clarified that...
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 : The initiative addresses inefficiencies in the current filing system and proposes consolidation and automation. It highlights a sh...
Company Law : The MCA introduced a streamlined process for updating registered email IDs of companies and LLPs. The update ensures seamless rece...
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 : The ROC imposed penalties after a company extended its rights issue offer period following requests from promoter shareholders. Th...
Company Law : The appellate authority found that the company complied with private placement provisions by safeguarding funds in a separate acco...
Company Law : The issue involved alleged violation in handling share application money under company law. The ruling held that maintaining funds...
Company Law : The issue involved alleged misuse of share application funds under company law provisions. The authority ruled that compliance was...
Company Law : The issue involved non-filing of Form DIR-12 for appointment of a director. The authority held that failure to comply with Section...
Ministry of Corporate Affairs: The mandate of the Ministry of Corporate Affairs primarily concerns administration of the legal framework within which companies registered in India are to operate along with some other connected matters. Within this mandate rapid strides have been made in the last six months to improve the legal framework, simplify procedures an […]
PDII:CA-2013 , December 22, 2014 Section 204 requires every listed company and a company belonging to other class of companies as may be prescribed to annex with its Board’s report made in terms of sub-section (3) of section 134, a secretarial audit report, given by a company secretary in practice, in such form as may […]
The Companies Act, 2013 had specified a new reporting requirement for the statutory auditors of companies. Under Section 143(12) of the Companies Act, 2013 the auditor was required to report on frauds/ suspected frauds in certain situations laid down in the section. Considering the challenges for the auditors in reporting under this section, ICAI had made several representations to the Ministry of Corporate Affairs (MCA) from time to time.
CA Sandeep Kanoi In this article we have analyzed the Speech of Minister of Finance Mr. Arun Jaitley given in Lok Sabha on 17.12.2014 during debate on Bill to amend the Companies Act, 2013. Lok Sabha has passed the Companies (Amendment) Bill 2014 on 17.12.2014 and the bill can be accessed at the following link:-
When we invite the rest of the world to come to India, form a company, do business and invest in India, are we trying to say that in case you commit any of these offences you will never get bail or you will indefinitely never get bail?
Download format of Engagement Letter for Audit of Financial Statements under the Companies Act 2013 and the Rules Thereunder (When Reporting u/s 143(3)(i) is Applicable)
Companies (Amendment) Bill 2014 was introduced in lok Sabha by Shri. Arun Jaitley on 08th December 2014 and same been passed by Lok Sabha on 17 December 2014.
The Companies Act, 2013 (Act) was notified on 29thAugust, 2013. Out of 470 sections in the Act, 283 sections and 22 sets of Rules corresponding to such sections have so far been brought into force. The Act and the related Rules contain a large number of provisions requiring approval of shareholders by way of special resolution.
With the implementation of almost more than half of the provisions under the Companies Act, 2013 (Act) including Section 134 of the Act w.e.f. 1st April, 2014, companies now need to develop a design a framework for reporting and disclosure of various information in its Board’s Report which are now required additionally to some of […]
CA Pratik Anand Form ADT-3 is to be filed for resignation by auditor from the company as an auditor within 30 days of resignation. E Form ADT-3 is required to be filed pursuant to Section 140(2) of the Companies Act, 2013 and Rule 8 of the Companies (Audit and Auditors) Rules, 2014 which are reproduced […]
