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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


Step-by-Step Guide to Share Buyback Compliance Under Companies Act, 2013

Company Law : A practical overview of the legal procedure, timelines, and filings required for buy-back of shares, highlighting compliance essen...

May 5, 2026 267 Views 0 comment Print

Complete Annual ROC Compliance Checklist for Private Limited Companies

Company Law : A detailed compliance roadmap covering board meetings, audits, ROC filings, and director duties. It explains mandatory corporate g...

May 5, 2026 438 Views 0 comment Print

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

CA, CS, CMA : This update compiles key statutory deadlines across multiple laws for May 2026. It highlights filing requirements under income tax...

May 4, 2026 52119 Views 2 comments Print

CCFS-2026: MCA Launches 90% Penalty Waiver Scheme for Companies

Company Law : The scheme allows defaulting companies to regularize filings by paying only 10% of late fees. Key takeaway: CCFS-2026 offers a lim...

May 4, 2026 453 Views 0 comment Print

Brief Overview of Indian Pharma Industry, Investement And Law

Finance : This explains how the regulatory framework strictly governs drug quality, manufacturing, and liability. Courts have clarified that...

May 4, 2026 324 Views 0 comment Print


Latest News


NFRA issues Audit Quality Inspection Guidelines

Company Law : NFRA introduced guidelines to evaluate audit firms’ compliance and quality control systems. The framework emphasizes governance,...

May 1, 2026 654 Views 0 comment Print

ICSI Seeks Refiling Option for Annual Forms Under CCFS 2026

Company Law : ICSI highlights delays in marking defective forms by RoCs under CCFS 2026. It urges MCA to mandate time-bound processing or allow ...

April 18, 2026 1716 Views 0 comment Print

ICSI Request MCA to permit filing of Forms during liquidation process

Company Law : The issue is ambiguity in filing authority during liquidation. ICSI has requested clarity to enable liquidators to maintain statut...

April 18, 2026 1326 Views 0 comment Print

MCA Consultation on Filing Reforms & Simplifying Compliance for Viksit Bharat 2047

Company Law : The initiative addresses inefficiencies in the current filing system and proposes consolidation and automation. It highlights a sh...

April 17, 2026 327 Views 0 comment Print

MCA Prescribes OTP-Based Email Update Process for Companies and LLPs

Company Law : The MCA introduced a streamlined process for updating registered email IDs of companies and LLPs. The update ensures seamless rece...

April 17, 2026 513 Views 0 comment Print


Latest Judiciary


Dale & Carrington Vs. P.K. Prathapan (2004): Legal Analysis & Narrative Brief

Company Law : Legal Analysis and Narrative Brief: Dale and Carrington Investment Pvt. Ltd. and Another v. P.K. Prathapan and Others (Supreme Cou...

April 6, 2026 315 Views 0 comment Print

NCLT Dismisses Plea as Preference Share Extension Within 20-Year Limit Needs No Approval

Company Law : The case examined whether Tribunal approval was required for extending preference share redemption. It was held that such extensio...

April 3, 2026 267 Views 0 comment Print

Absence of Entries Not Proof of Fraud; NCLT Upholds Strict Proof Standard Under Section 66

Company Law : The Tribunal held that allegations of siphoning ₹30 lakh were not supported by any evidence tracing funds to the respondent. Mer...

March 28, 2026 297 Views 0 comment Print

No Separate Meeting Needed When Same Terms Apply to Entire Shareholder Class: Calcutta HC

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...

March 18, 2026 219 Views 0 comment Print

No statutory mandate for valuation report for reduction of share capital: SC

Company Law : Supreme Court held that section 66 of the Companies Act, 2013 doesn’t require mandatory obtaining or circulating of formal valua...

March 12, 2026 1224 Views 0 comment Print


Latest Notifications


Penalty Set Aside as Company Proves Separate Bank Account Compliance

Company Law : The appellate authority found that the company complied with private placement provisions by safeguarding funds in a separate acco...

May 5, 2026 111 Views 0 comment Print

Private Placement: No Penalty on Separate Bank Account Compliance

Company Law : The issue involved alleged violation in handling share application money under company law. The ruling held that maintaining funds...

May 5, 2026 105 Views 0 comment Print

ROC Set Aside Penalty Due to Proof of Proper Use of Separate Bank Account for Share Money

Company Law : The issue involved alleged misuse of share application funds under company law provisions. The authority ruled that compliance was...

May 5, 2026 90 Views 0 comment Print

Penalty Imposed for Failure to File DIR-12 on Director Appointment

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...

April 30, 2026 120 Views 0 comment Print

Penalty Imposed for Failure to File DIR-12 to report resignation of a director

Company Law : The issue involved non-filing of Form DIR-12 to report resignation of a director. The authority held that failure to comply with S...

April 30, 2026 171 Views 0 comment Print


CLB can allow further time to companies for repayment of deposits/interest in certain cases

June 6, 2014 1667 Views 0 comment Print

Until a date is notified by the Central Government under sub-section (1) of Section 434 of the Companies Act, 2013 (18 of 2013), the Company Law Board constituted in pursuance of sub-section (1) of Section 10E of the Companies Act, 1956 (1 of 1956) shall exercise the jurisdiction, powers, authority and functions of the Tribunal under sub-section (2) of Section 74 of the said Act.

Provisions Relating To Disclosure Of Interest Under Companies Act, 2013

June 6, 2014 10073 Views 0 comment Print

We are uploading herewith a chart showing provisions relating to disclosure of interest by directors and Key Managerial Persons (KMPs) under section 184(1), 184(2), 189(2) of Companies Act, 2013 read with Rules 9 & 16 of Chapter XII – The Companies (Meetings of Board and its Powers) Rules, 2014 at a glance which could be useful to all.

Section 185 & 186 of Companies Act, 2013 with Practical Examples

June 6, 2014 1006564 Views 98 comments Print

The section 185 of Companies Act,2013 was notified on 12th September 2013 and was applicable from that day itself. If there is any deviation from the conditions laid under this section then the Auditor is required to report the same in his Audit Report. A non qualified report would hold auditor in default.

Loan given by Holding Co. to Subsidiary Co. does not always attract Sec.185

June 6, 2014 68132 Views 7 comments Print

There is a general conception that if subsidiary co do not utilize loan given by its holding co for its principal business, provisions of sec 185 is attracted each & every time. In other words, if loan given or guarantee given or security provided by holding co to its subsidiary is not exempted by the Rule 10 of the Companies (Meetings of Board and its Powers) Rules, 2014, Sec 185 is violated.

Maintenance & Inspection of documents in electronic form under Companies Act, 2013

June 5, 2014 36002 Views 4 comments Print

Section 120 of the Companies Act,2013 and Companies (Management and Administration)Rules,2014 deals with the Maintenance and Inspection of documents in electronic form.

Critical Analysis of Internal Audit Provisions in Companies Act 2013

June 5, 2014 50387 Views 13 comments Print

CS Bilu Balakrishnan This write-up is all about the Internal Audit provisions of Companies Act 2013, read with relevant rules notified by the Govt. of India (erstwhile Ministry of Corporate Affairs). An attempt to critically interpret the provisions in the Rules Vs. Act is made. At the conclusion, few suggestions to improve the effectiveness of […]

Acceptance Of Deposit – Section 73 to 76 Simplified

June 3, 2014 115946 Views 33 comments Print

The companies Act 2013 by way of Section 73 to 76 has bought many changes in respect of Acceptance of deposits by company and the changes are applicable are on Private Limited Companies also. To understand the ambit of Section 73 to 76 we first need to know the definition of Deposits under old Companies Act wiz a wiz to new Companies Act,2013.

Gold Installment Schemes May Come Under MCA Scanner

June 3, 2014 9135 Views 0 comment Print

The new Companies Act 2013 has changed the regulatory face of the corporate India. The new regulatory changes including greater transparency, increased disclosure norms and sea-changes in various provisions like Loans and Deposits have been the larger issues of discussion with the elite section of the corporate sector. However smaller refinements in the new Act […]

Registers under Companies Act 2013 in EXCEL Format

June 3, 2014 274498 Views 37 comments Print

I have complied following Registers and forms to be maintained by a Company under the Companies Act,2013 Read with New Companies Rules. Form MBP – 2 – Register of loans, guarantee, security and acquisition made by the company.Form MBP – 3 – Register of investments not held in its own name by the company

Important charts under Companies Act 2013

May 31, 2014 24762 Views 0 comment Print

We have uploaded on our website following charts under Companies Act, 2013 compiled by Mr.PC Agrawal.  Link to download the same are as follows Exemptions – Privileges Available To Private Companies Matters which require ordinary resolutions under Companies Act 2013 Matters which require special resolutions under Companies Act 2013 Powers of the Board which can […]

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