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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


FAQ- Authority to call General Meeting under Companies Act, 2013

Company Law : This FAQ examines the statutory authorities empowered to convene an Extraordinary General Meeting under the Companies Act, 2013. I...

June 9, 2026 120 Views 0 comment Print

Compulsorily Convertible Preference Shares (CCPS)

Company Law : The article explains how Compulsorily Convertible Preference Shares are governed by corporate, tax, and FEMA regulations. The key ...

June 8, 2026 771 Views 0 comment Print

51 FAQs on Investigations by CBI & ED for 73,006 Cr. Bank frauds by RAAG

Company Law : While permitting extensive investigations, the Court has clarified that allegations alone do not establish criminal liability. Any...

June 8, 2026 300 Views 0 comment Print

Calcutta HC Bars Shifting of Registered Office If IBC Appeal Pending

Corporate Law : The High Court held that a company cannot shift its registered office after approval of a resolution plan when appeals against the...

June 8, 2026 141 Views 0 comment Print

165 Legal Compliances and Legal Updates for June-2026 in India

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

June 8, 2026 53931 Views 2 comments Print


Latest News


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 963 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 5088 Views 0 comment Print

ICSI Flags MCA-21 V3 Portal Issues, Seeks Urgent Compliance Fixes

Company Law : ICSI recommended restoring public access to basic company master data without mandatory login requirements. The representation sta...

May 8, 2026 19845 Views 0 comment Print

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 915 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 1881 Views 0 comment Print


Latest Judiciary


NCLT Permits Shares-to-Guarantee Conversion Process to Proceed Despite Regulatory Objections

Company Law : The NCLT Allahabad Bench dispensed with shareholder meetings after finding that all shareholders had consented to the proposed red...

May 30, 2026 147 Views 0 comment Print

Karnataka HC Upholds Director Removal Process as Section 284 Operates Independently

Company Law : The Court held that shareholder resolutions seeking removal of directors under Section 284 are independent of Section 188 requirem...

May 27, 2026 162 Views 0 comment Print

Delhi HC Stops Director Removal Process Due to Lack of Specific Reasons

Company Law : The Delhi High Court upheld restraint on a company’s move to remove a director because the special notice only made vague allega...

May 27, 2026 144 Views 0 comment Print

Bombay HC Quashes Defamation Case as Statements Were Part of Statutory Corporate Process

Company Law : The Bombay High Court held that statements made in Special Notices for removal of a director under the Companies Act formed part o...

May 27, 2026 183 Views 0 comment Print

Madras HC Refuses Injunction as Shareholder Validly Requisitioned EGM

Company Law : The Court held that a shareholder holding requisite voting strength has a statutory right under Section 169 to convene an extraord...

May 27, 2026 141 Views 0 comment Print


Latest Notifications


Companies (Registered Valuers and Valuation) Amendment Rules, 2026

Company Law : The MCA has amended the valuation rules to require Registered Valuer Organisations to maintain a minimum paid-up capital of ₹25 ...

June 6, 2026 270 Views 0 comment Print

ROC Imposes Penalty as Incorrect Attachment Was Filed in AOC-4 Form

Company Law : The Registrar of Companies penalized the company and its authorized signatory after an incorrect document was attached with Form A...

June 2, 2026 183 Views 0 comment Print

MCA Adds Social Stock Exchange Instruments to CSR List

Company Law : MCA amends Schedule VII of the Companies Act to include subscription to zero coupon zero principal instruments on Social Stock Exc...

May 27, 2026 588 Views 0 comment Print

Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026

Company Law : MCA has amended the CSR Rules to recognize zero coupon zero principal instruments issued by Social Stock Exchange-listed NPOs. The...

May 27, 2026 3027 Views 0 comment Print

ROC Imposes Penalty for Failure to Maintain Functional Registered Office

Company Law : ROC Mumbai held that repeated return of official notices proved non-maintenance of a registered office under Section 12(1) of the ...

May 27, 2026 405 Views 0 comment Print


Period of preservation of accounts or for which books are required to be maintained

November 3, 2007 26446 Views 0 comment Print

Companies Act, 1956 -· A company is required to maintain its books of account and vouchers for a period of 8 years immediately preceding the current year. · A s. 25 company is required to maintain its books of account and vouchers for a period of not less than 4 years. · The books and papers of the Amalgamated/Transferor Company must be not be disposed of without the prior permission of the Central Government

INCORPORATION OF COMPANY – PROMOTED BY FOREIGN COMPNAY

October 14, 2007 1820 Views 0 comment Print

Company registration As per Indian law there needs to be 2 directors to register a company in India. One share to be nominated to some one here to start the company registration that will be returned. Digital signatures certificate application forms of all persons, 2 directors and 1 nominee need to be submitted for company […]

Payment of additional fees to RoC — No guarantee against prosecution

August 11, 2007 2186 Views 0 comment Print

The Companies Act, 1956 requires every company registered under the Act to file various returns and forms with the Registrar of Companies (RoC), from time to time.Irrespective of the size and type of a company — private or public, listed or unlisted, profit- or loss-making — it has to file a minimum of two returns every year with the RoC — annual accounts and annual return.

Transfer of Shares | Case Analysis | Dove Investments v. Gujarat Industrial Investment Corp.

December 30, 2004 7524 Views 0 comment Print

Whether the obligation to register a transfer of shares within a particular period of time was mandatory or directory? Whether the company can cancel or reject the transfer where stamps on transfer form were not defaced or canceled?

Companies (Auditor’s Report) Order, 2003

November 25, 2004 2677 Views 0 comment Print

in the auditor’s report, the answer to any of the questions referred to in paragraph 4 is unfavourable or qualified, the auditor’s report shall also state the reasons for such unfavourable or qualified answer, as the case may be. Where the auditor is unable to express any opinion in answer to a particular question, his report shall indicate such fact together with the reasons why it is not possible for him to give an answer to such question.

Companies (Acceptance of Deposits) Amendment Rules, 2001 – Notification

May 25, 2001 559 Views 0 comment Print

The government has amended the Companies (Acceptance of Deposits) Rules, reducing the maximum interest rate from 15% to 14% for company deposits.

Violation of Section 42(6) of Companies Act: MCA imposes Penalty of Rs. 2 Crores

May 18, 0223 8130 Views 0 comment Print

MCA penalizes Excel Vehicles Pvt. Ltd. Rs. 2 crores for Section 42(6) breach. Detailed analysis of the violation, penalties, and compliance directives.

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