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 ROC imposed the maximum statutory penalty after the company failed to file Form MGT-14 for the board resolution approving financial statements. Non-compliance with Section 117 led to penalties on both the company and its directors.
ROC Mumbai penalised the authorized signatory after financial statements were mistakenly filed in Form AOC-4 instead of AOC-4 XBRL. The order reiterates that correct statutory forms must be used for compliance filings.
ROC Mumbai imposed a penalty after a company incorrectly declared that CSR provisions were not applicable while filing AOC-4 XBRL. The order holds the authorized signatory responsible for accuracy of e-forms.
ROC Mumbai penalized a director for incorrect financial information reported in the AOC-4 XBRL filing. The order emphasizes that authorized signatories are responsible for the accuracy of e-forms filed with MCA.
Supreme Court held that section 66 of the Companies Act, 2013 doesn’t require mandatory obtaining or circulating of formal valuation report from an approved/registered valuer for reduction of share capital.
The updated Regulation 23 framework introduces turnover-linked thresholds for related party transactions. Listed companies must revise policies and approval processes to comply with the new governance requirements.
The Supreme Court overturned a High Court bail order after finding that the seriousness of alleged corporate fraud and statutory bail conditions under the Companies Act were not properly considered.
ESOPs are taxed twice under Indian tax law—first as salary at the time of exercise and later as capital gains when shares are sold. Understanding these stages helps employees plan their taxes.
The adjudicating authority held that incorrect information in Form AOC-4 XBRL violated Rule 8(3) of the Companies Rules. Penalties were imposed on the director and the certifying CA responsible for the filing.
Despite a 595-day delay in filing financial statements under Section 137, ROC imposed no penalty because the company rectified the default before the adjudication notice. The ruling highlights relief available under Section 454(2).
