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 about CARO, 2020 guidelines for reporting loans, guarantees, security, and investments by companies to ensure compliance and...
Company Law : Ensure compliance with updated Reporting on Audit Trail under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 for 202...
Company Law : Explore various threshold limits under the Companies Act, 2013, with detailed compliance requirements for listed, public, and priv...
Company Law : Understand the latest changes in DIR-3 KYC, including rules for updating email IDs and mobile numbers, fees, and filing details. L...
Company Law : Understand the nuances of signing board reports and financial statements under Companies Act and SEBI (LODR). Learn who must sign ...
Company Law : Discover the challenges faced by the Institute of Company Secretaries of India in filing Form DPT-3 for FY 2023-24. Learn about te...
Company Law : Explore the challenges faced by newly incorporated companies regarding mandatory ESI and EPF registrations in India, with proposed...
CA, CS, CMA : ICMAI issues advisory for members regarding Annexures in Cost Audit Reports & timely submission. Ensure compliance for statutory r...
Company Law : Delve into the NFRA order controversy with detailed analysis on penalty imposition, opinion disparities, and key issues. Gain insi...
Company Law : Explore the issues and challenges in processing MCA forms at CPC. Learn about the proposed solutions for timely approval and the i...
CA, CS, CMA : Read the full NCLT judgment/order on Union of India Vs CA. Ramaiah Nataraja. Bengaluru CA barred from statutory auditor role for c...
Company Law : Explore the Calcutta High Court's decision in Uphealth Holdings, INC. Vs Dr. Syed Sabahat Azim & Ors. regarding the applicability ...
Company Law : Explore the implications of issuing duplicate debenture certificates under the Companies Act, 2013. Learn about legal remedies, as...
Company Law : Read the NCLT judgment approving the demerger scheme between Raymond Limited and Raymond Lifestyle Limited. Detailed analysis and ...
Company Law : Full text of the NCLT Mumbai judgment in Ajay Tajpuriya vs Goel Ganga Infrastructure case. Detailed analysis of the order concerni...
Company Law : General Circular No- 07/2024: Forms IEPF-3 merges with IEPF-4 and IEPF-7 with IEPF-1 in MCA Version 3. Simplifying compliance for ...
Company Law : Circular No. 06/2024 MCA has waived the additional fee for filing various IEPF e-forms (IEPF-1, IEPF-1A, IEPF-2, IEPF-4) and e-ver...
Company Law : IEPF Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2024: Streamlining online transfers and updated forms. Re...
Company Law : Check out the latest Companies (Incorporation) Amendment Rules 2024 issued by Ministry of Corporate Affairs, omitting word Nidhi f...
Company Law : Multiple Updates of Mobile Number or Email Address in DIN Allowed by MCA by submitting e‑form DIR‑3 KYC on payment of fees of ...
I. INTRODUCTION Survival of business depends on smooth operations, precisely the need for liquidation of funds. Focusing on the said issue, India for the very first time adopted a consolidated legal framework to be known as Factoring Regulation Act, 2011 (‘Act’) governing the factoring transactions in the country. The basics of factoring transaction can be […]
Section 8 companies are those companies which are incorporated with an objective to promote arts, commerce, education, charity, environment protection, sports, welfare, medicines, etc. The income of the company or money raised by doing events, receiving donations cannot be used for paying out dividends among the members of the company. The money raised should be […]
Overview: As per sub-section (1) of Section 139 of the Companies Act, 2013 (Act), “every company shall at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its sixth annual general meeting and thereafter till the […]
Discussion on Applicability of Section 160 of the Companies Act, 2013 during the Process of Section 152(6)(e) of the Companies Act, 2013 This discussion was initiated due to recently, we encountered with a question that whether a candidate or a member, who is eligible to submit special notice under Section 160 of the Companies Act, […]
In this article we shall discuss about Board’s Report. Board’s Report is a mandatory filling under Companies Act, 2013. The Section which relates to the Board’s Report is Section 134 of the Companies Act, 2013. This is required to be filed as an attachment in Form AOC-4 with Ministry of Corporate Affairs (MCA).
Procedure for appointment of First Auditors and Subsequent Auditors under the Companies Act, 2013 of Government Company and for Companies other than Government Company. COMPANY OTHER THAN GOVERNMENT COMPANY FIRST AUDITOR SUBSEQUENT AUDITOR First auditor shall be appointed by the Board within 30 days of incorporation; Board Resolution for recommending appointment of auditor in the […]
Article explains Events Where E-Form MGT-14 to be Filed Under the Companies Act, 2013 for all Companies including Private Limited Companies and for companies other than Private Limited Companies. FOR ALL COMPANIES INCLUDING PRIVATE COMPANIES SR. NO. APPLICABLE PROVISIONS EVENT 1. Section 117(3)(a) Special Resolutions 2. Section 117(3)(b) Resolutions agreed to by all the members […]
Unfolds New Professional Opportunities Available For The Chartered Accountants (CAs) In The Role Of Insolvency Professional And How To Be One? Introduction: Chartered Accountants especially due to their expertise whether it is in finance, advisory, management or audit are in an advantageous position to play huge role in the insolvency resolution domain. The Insolvency and […]
Section 135(1) of the Companies Act 2013, deals with the CSR provisions and constitution of CSR committee. Modes of spending CSR expenditure: As per Rule 4(2), Companies can spend on CSR activity through any of the below 3 ways. 1. Eligible Companies coming together to form a Trust, Society, or Section 8 Company for conducting CSR […]
Generally, there are two types of shareholders in the company- Registered shareholder and Beneficial Shareholder. Registered shareholders are those whose names are registered as shareholder in the register of members of the company. On the other hand, beneficial shareholders are that shareholders whose name is not entered in the register of members however they hold […]
