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 : Learn which companies must file MGT-7 or MGT-7A, when MGT-8 certification is mandatory, and how the Companies (Management and Admi...
CA, CS, CMA : A comprehensive guide covering 175 legal compliances for July 2026 under FEMA, Income Tax, GST, SEBI, Companies Act, Labour Laws, ...
Company Law : Learn how the Companies Act, 2013 regulates managerial remuneration through profit-linked limits, approval requirements, and gover...
Company Law : The article explains that SBI and PNB are statutory bodies created under separate Acts and are therefore not governed by the Compa...
Company Law : The article examines the Hamlin Trust ruling, where the NCLAT held that CFO appointments must satisfy Section 203 eligibility requ...
Company Law : ICSI has urged the MCA to ensure eligible companies comply with Section 203 by appointing Whole-time Company Secretaries. The repr...
Corporate Law : NSO has launched the Annual Survey of Incorporated Services Sector Enterprises (ASISSE) to collect comprehensive economic and oper...
Company Law : ICSI has requested the MCA to grant compliance relaxations following technical disruptions caused by the Data Centre fire. The pro...
Company Law : The MCA has widened CSR eligibility by recognizing subscriptions to Zero Coupon Zero Principal Instruments as a valid CSR activity...
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 : Madhya Pradesh HC dismissed a winding up petition, holding that a bona fide dispute over liability required adjudication before th...
Company Law : The NCLAT held that CFO nominees must satisfy the eligibility requirements under Section 203 of the Companies Act. It set aside th...
Company Law : Where a composite scheme of arrangement satisfies the procedural requirements of sections 230 to 232 of the Companies Act, 2013 an...
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...
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 ...
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...
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...
Company Law : ROC Mumbai penalized a director after Form AOC-4 contained an incorrect AGM due date. The order emphasizes that directors are resp...
Company Law : ROC Mumbai imposed a penalty after finding that an individual held two Director Identification Numbers in violation of Section 155...
Company Law : ROC Mumbai penalized a Whole Time Director for filing Form DIR-12 with an incorrect CFO appointment date. The order reiterates tha...
The High Court held that a company cannot shift its registered office after approval of a resolution plan when appeals against the plan are still pending before the NCLAT. The statutory embargo under Rule 30(9) must be strictly followed.
Section 158 makes quoting Director Identification Number (DIN) mandatory in statutory filings. Non-compliance can lead to substantial penalties and continuing default consequences under Section 172.
he analysis clarifies that accumulated losses do not prevent a company from issuing bonus shares from its Securities Premium Account. Eligibility depends on compliance with Section 63 conditions and absence of financial or statutory defaults.
This update highlights crucial compliance deadlines across GST, Income Tax, FEMA, and SEBI laws. It underscores that timely filings are essential to avoid penalties, ensuring businesses remain legally compliant and operationally secure.
The 2025 amendment replaces annual DIR-3 KYC compliance with a filing requirement once every three consecutive financial years. Directors must now track their cycle based on the year their DIN was allotted and file by 30 June of the relevant year.
Form DPT-3 focuses solely on deposits and loans outstanding as of 31 March. Borrowings fully repaid before year-end generally do not require reporting.
The 2025 amendment replaces annual DIR-3 KYC filings with a triennial compliance framework. Directors now need to file KYC once every three financial years while continuing to report changes in particulars within prescribed timelines.
The MCA has replaced annual DIR-3 KYC filings with a once-in-three-years framework. Most DIN holders who complied in FY 2025-26 are exempt from filing in FY 2026-27.
The article explains that stamp duty on securities is calculated based on consideration under the amended Indian Stamp Act. Since gifts involve no consideration, transfer of shares by way of gift attracts no stamp duty, though Form SH-4 remains mandatory.
Rule 9B requires shareholders to dematerialize securities before any transfer takes place. The requirement applies equally to gift transfers and cannot be avoided through a Gift Deed.
