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 extends the Companies Compliance Facilitation Scheme, 2026 up to 31 August 2026 due to data center restoration following the...
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...
As per 1. SEBI (LODR) REGULATIONS, 2015 2. COMPANIES ACT 2013 Applicable Section/Regulation Regulation 34 of (Listing Obligations and Disclosure Requirements), 2015. Provision The listed entity shall 1. Submit Annual Report to the stock exchange and 2. Publish of Annual Report on its website. Due Date A copy of the annual report sent to the […]
In India a Non-Profit Organization can be registered in three ways particularly:- > Trust: By executing Trust Deed and get it registered with the Registrar of Trust, > Society: with Registrar of Societies > Section 8 Company: By executed MOA and AOA and get it registered pursuant to Companies Act, 2013. S. NO. PARTICULARS TRUST […]
According to Section 2(10) of Companies Act, 2013, Board of Directors or Board, in relation to a company, means the collective body of the directors of the company. Director is defined in Section 2 (34) as “director” means a director appointed to the Board of a company. A Company is an artificial person having a […]
Preference shares are suitable for investors who want a steady source of income without taking on the risks of volatility in the common shares. Preference shareholders also give up the upside potential of common shares as preference shares do not change their value substantially in any given holding period. Methods of Issue of Preference Shares: […]
The Corporate Social Responsibility (CSR) is a concept wherein enormous Companies is required to spend a small portion of their Profit (i.e. 2% of Profit) towards CSR Activities which includes promoting health care, promoting education, rural development projects, ensuring environmental sustainability and conservation of natural resources etc.
All the dues including the statutory dues owed to the Central Government, any State Government or any local authority, if not part of the Company’s approved resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the date the Adjudicating Authority was granting its approval under Section 31 could be continued.
Sections in Companies Act 2013 which are Punishable in nature (Both Compoundable and Non-Compoundable) Offenses under Companies Act 2013 are categorized under following categories:- 1. Offenses which are Liable to Penalty (They are Adjudicated by ROC’s themselves in an IAM mechanism) {https://taxguru.in/company-law/sections-companies-act-penal-provisions-subjected-in-house-adjudication-framework.html} 2. Offenses which are Punishable in Nature and can be Compoundable offense or […]
Sections in Companies Act which has Penal Provisions subjected to In-House Adjudication Framework With the Advent of Companies Amendment Act 2020 MCA has focused on In-House Adjudication. In house Adjudication Mechanism has been brought forth to unburden the NCLT and special Courts under Companies Act 2013. Non-Compliances by the Companies triggers the Penalty across various […]
FORM NFRA – 2 is governed by Section 132 of the Companies Act, 2013 and rule 3 and 5 of the National Financial Reporting Authority Rules, 2018. This is a Annual Return to be filed by Auditor with the National Financial Reporting Authority (NFRA). Applicability of FORM NFRA – 2 Applicable on Auditors of below mentioned companies: […]
Article contains Updates of RBI, SEBI, MCA for the month of June-July 2021 on following topics – ♦ Retail & Wholesale trade can migrate to Udyam Registration Portal ♦ Standard Operating Procedure for listed subsidiary company desirous of getting delisted through a Scheme of Arrangement wherein the listed parent holding company and the listed subsidiary […]
