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Companies Act

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.

Latest Articles


Foundation of FCRA – Foreign Contribution & Eligibility

Corporate Law : Understand foreign contribution, FCRA eligibility, Section 2(1)(h), Section 3 prohibitions, and registration requirements under th...

July 9, 2026 117 Views 0 comment Print

Annual Return Filing Under Companies Act, 2013: MGT-7, MGT-7A & MGT-8

Company Law : Learn which companies must file MGT-7 or MGT-7A, when MGT-8 certification is mandatory, and how the Companies (Management and Admi...

July 8, 2026 276 Views 0 comment Print

175 Legal Compliances and Legal Updates for July-2026 in India

CA, CS, CMA : A comprehensive guide covering 175 legal compliances for July 2026 under FEMA, Income Tax, GST, SEBI, Companies Act, Labour Laws, ...

July 6, 2026 55164 Views 2 comments Print

Company Managerial Remuneration: Guide with Real-World Examples

Company Law : Learn how the Companies Act, 2013 regulates managerial remuneration through profit-linked limits, approval requirements, and gover...

July 1, 2026 321 Views 0 comment Print

Why Companies Act Not Apply to SBI & PNB but Applies to HDFC Bank

Company Law : The article explains that SBI and PNB are statutory bodies created under separate Acts and are therefore not governed by the Compa...

June 30, 2026 3465 Views 0 comment Print


Latest News


ICSI Seeks Action against Eligible Companies Failed to Appoint Whole-Time CS

Company Law : ICSI has urged the MCA to ensure eligible companies comply with Section 203 by appointing Whole-time Company Secretaries. The repr...

June 27, 2026 1812 Views 0 comment Print

Annual Survey of Incorporated Services Sector Enterprises (ASISSE): FAQs

Corporate Law : NSO has launched the Annual Survey of Incorporated Services Sector Enterprises (ASISSE) to collect comprehensive economic and oper...

June 24, 2026 1083 Views 0 comment Print

ICSI Seeks MCA Relief Due to Portal Disruptions After Data Centre Fire

Company Law : ICSI has requested the MCA to grant compliance relaxations following technical disruptions caused by the Data Centre fire. The pro...

June 18, 2026 9465 Views 1 comment Print

MCA Expands CSR Scope by Allowing Investment in Social Stock Exchange Instruments

Company Law : The MCA has widened CSR eligibility by recognizing subscriptions to Zero Coupon Zero Principal Instruments as a valid CSR activity...

May 30, 2026 1464 Views 0 comment Print

Provisional List of 1314 Audit Firms Missing NFRA-2 Filings for 2024-2025

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...

May 10, 2026 5292 Views 0 comment Print


Latest Judiciary


Bona Fide Dispute on Debt Bars Winding Up Petition Under Section 433(e): MP HC

Company Law : Madhya Pradesh HC dismissed a winding up petition, holding that a bona fide dispute over liability required adjudication before th...

July 5, 2026 90 Views 0 comment Print

NCLAT Sets Aside CFO Appointment as Articles Cannot Override Companies Act

Company Law : The NCLAT held that CFO nominees must satisfy the eligibility requirements under Section 203 of the Companies Act. It set aside th...

July 1, 2026 393 Views 0 comment Print

NCLT dispensed with shareholder meetings for Parle Group restructuring scheme

Company Law : Where a composite scheme of arrangement satisfies the procedural requirements of sections 230 to 232 of the Companies Act, 2013 an...

June 26, 2026 237 Views 0 comment Print

NCLT Compounds Delay in Holding AGM by Kolhapur Hotels

Company Law : NCLT Mumbai compounded the offence for failure to hold the AGM within the time prescribed under Section 96 of the Companies Act, 2...

June 25, 2026 216 Views 0 comment Print

NCLT Refuses Company Restoration as ROC Fails to Justify 4215-Day Delay

Company Law : The NCLT Ahmedabad refused to condone a 4,215-day delay in filing an appeal for restoration of a struck-off company. The Tribunal ...

June 24, 2026 156 Views 0 comment Print


Latest Notifications


MCA extended CCFS-2026 Until 31 August 2026

Company Law :  MCA extends the Companies Compliance Facilitation Scheme, 2026 up to 31 August 2026 due to data center restoration following the...

July 8, 2026 4005 Views 0 comment Print

MCA Extends DPT-3 Late Fee Waiver Till 31st July 2026 Due to Data Center Fire

Company Law : MCA has allowed companies to file Form DPT-3 for FY 2025-26 without additional fees until 31 July 2026 due to disruptions caused b...

June 19, 2026 16293 Views 2 comments Print

MCA Notifies New Development Bank as Body Corporate under Companies Act 2013

Company Law : MCA notifies the New Development Bank under Section 2(11)(ii) of the Companies Act, 2013, specifying it as a body corporate for th...

June 16, 2026 525 Views 0 comment Print

ROC Imposes Penalty as Incorrect AGM Due Date Was Filed in AOC-4

Company Law : ROC Mumbai penalized a director after Form AOC-4 contained an incorrect AGM due date. The order emphasizes that directors are resp...

June 12, 2026 285 Views 0 comment Print

Duplicate DIN Attracts Penalty Because Companies Act Prohibits Possessing More Than One DIN

Company Law : ROC Mumbai imposed a penalty after finding that an individual held two Director Identification Numbers in violation of Section 155...

June 12, 2026 201 Views 0 comment Print


Holding & Subsidiary Company- Provisions under CA, 2013

April 27, 2015 394169 Views 35 comments Print

Many relaxations to private Company are not available to subsidiary of public Company. Many relaxations available to a private company are not applicable if that private company is subsidiary of another public Company. Thus, for all practical purpose, the private company is treated as a Public Company.

Form and Returns to be filed by LLP with ROC and Income Tax Department

April 27, 2015 35950 Views 6 comments Print

Post incorporation requirements are obligations which LLP are supposed to fulfill subsequent to incorporation. These include filing of annual returns, change of Partners/ Designated Partners, alteration in Contribution, and change of registered office.

Process for Incorporation of LLP under Companies Act, 2013

April 27, 2015 84064 Views 13 comments Print

Limited Liability Partnerships (LLPs) are commercial vehicles which combine the features of partnership and company form of business .The concept of Limited Liability Partnership (LLP) has been introduced in India by way of Limited Liability Partnership Act, 2008 (notified on 31st March 2008).

Industry / Sector / Product / Service to whom Cost Audit is applicable

April 26, 2015 8373 Views 0 comment Print

In exercise of the power, the Central Government issued Companies (Cost Records and Audit) Rules, 2014, on 30th June 2014. Subsequently Government issued Companies (Cost Records and Audit) Amendment Rules, 2014 on 31st December 2014. The amendment rules has introduced certain changes to the original rules . Thus Companies (Cost Records and Audit) Rules, 2014 read with the Amendment Rules 2014.

Notes on Secretarial Standard-1 Meetings of Board of Directors

April 25, 2015 7316 Views 0 comment Print

The Secretarial Standard 1 seeks to prescribe a set of principles for convening and conduct of Board Meetings. The principles enunciated in this Standard are equally applicable to the meetings of Committees, unless otherwise stated herein or in the Act. The Directors owe a duty to the shareholders and should exercise care, skill and diligence […]

Key Changes / Clarification / new requirements under Secretarial Standard 1 & 2

April 25, 2015 9119 Views 0 comment Print

Sending Notice, Agenda, Resolution by Circulation and Minutes of Board Meeting under SS-1-Secretarial Standard on Meetings of Board of Directors ♣ NOTICE – The Notice shall specify the serial number, day, date, time and full address of the venue of the Meeting. ♣  AGENDA- To send Agenda to the Directors at least seven days before […]

Steps to Form a Company Under New Companies Act, 2013

April 25, 2015 9209 Views 0 comment Print

Incorporation of Company- Under Section 7 Of Companies Act 2013 read with the Companies (Incorporation ) Rules 2014. For incorporation of a company following steps is required to be followed:-

Notified Secretarial Standards introduce new rules of Board room governance

April 25, 2015 4195 Views 0 comment Print

The Secretarial Standards have been notified by the Institute of Company Secretaries of India in the Official Gazette and will take effect from July 1, 2015. Prior to the promulgation of the Companies Act, 2013, the secretarial standards were recommendatory in nature.

Analysis of Secretarial Standard on General Meetings – SS2

April 25, 2015 6064 Views 0 comment Print

Secretarial Standard on General Meeting issued by the Council of the ICSI and approved by Central Government is to be mandatorily adhered by all Companies as per the Provision of Section 118 (10) of Companies Act, 2013.

Fraud Reporting by Auditor under Companies Act, 2013

April 24, 2015 13873 Views 0 comment Print

The Companies Act, 2013 has introduced many new reporting requirements for the statutory auditors of companies. One of these requirements is given under the sub-section 12 of Section 143 of the Companies Act, 2013 which requires the statutory auditors to report to the Central Government about the fraud/suspected fraud committed against the company by the officers or employees of the company.

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