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 : The Companies Act, 2013 and related rules now require most public and private companies to issue and transfer securities only in d...
Company Law : The Companies Law Amendment Bill, 2026 proposes major reforms in corporate governance, compliance, and digital regulation. This ar...
Company Law : This guide explains the complete legal procedure for shifting a company’s registered office within the same state but under a di...
Company Law : Section 56 of Companies Act, 2013 requires execution of a proper instrument of transfer for transfer of interest of a member in a ...
Corporate Law : The article explains how digital adjudication systems, virtual hearings, and online compliance platforms are reshaping India’s c...
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 : ICSI recommended restoring public access to basic company master data without mandatory login requirements. The representation sta...
Company Law : NFRA introduced guidelines to evaluate audit firms’ compliance and quality control systems. The framework emphasizes governance,...
Company Law : ICSI highlights delays in marking defective forms by RoCs under CCFS 2026. It urges MCA to mandate time-bound processing or allow ...
Company Law : The issue is ambiguity in filing authority during liquidation. ICSI has requested clarity to enable liquidators to maintain statut...
Company Law : The Madras High Court permitted Nidhi companies to submit fresh replies against NDH-4 rejection orders and directed authorities to...
Company Law : Legal Analysis and Narrative Brief: Dale and Carrington Investment Pvt. Ltd. and Another v. P.K. Prathapan and Others (Supreme Cou...
Company Law : The case examined whether Tribunal approval was required for extending preference share redemption. It was held that such extensio...
Company Law : The Tribunal held that allegations of siphoning ₹30 lakh were not supported by any evidence tracing funds to the respondent. Mer...
Company Law : The Court held that a separate meeting of sub-class shareholders is not required when identical terms are offered to the entire cl...
Company Law : ROC Pune held that procedural lapses in a private placement involving one investor formed part of a single integrated transaction ...
Company Law : ROC Pune penalized a start-up company and its officers for delayed filing of e-Form MGT-14 relating to a Special Resolution under ...
Company Law : ROC Pune penalized a company and its directors for delayed filing of e-Form PAS-3 relating to private placement allotment under Se...
Company Law : ROC Pune penalized a company and its directors for utilizing private placement funds before filing return of allotment under Secti...
Company Law : ROC Mumbai-II imposed penalty under Section 450 after a company incorrectly mentioned the AGM date in Form AOC-4 XBRL. The order h...
Form CSR- INSTRUCTIONS FOR FILLING OF EFORM CSR (Form for voluntary reporting of Corporate Social Responsibility) Note: 1. Instructions are not provided for the fields which are self explanatory 2. If the space within any of the fields is not sufficient to provide all the information, then additional details can be provided as an optional […]
MCA has made amendments in the provision related to Audit Trail and made them effective for FY commencing on or after 01st April, 2022, on request made by the Institute of Chartered Accountants of India
COMMENTS ON COMPANIES (CORPORATE SOCIAL RESPONSIBILITY POLICY) AMENDMENT RULES, 2021 Effecting date of Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 came into effect on 22 January 2021. Therefore, these amended rules are applicable for the Financial Year 2020-21 Before understanding the latest amendments under Companies (Corporate […]
Introduction Court annexed Mergers & Acquisitions (M&A) in India are governed by sections 230- 234 of the Companies Act, 2013. While sections 230-232 deal with a domestic merger, section 233 provides a mechanism for a fast track merger and section 234 deals with cross-border mergers which requires RBI approval in accordance with RBI Cross-Border Merger […]
MCA has notified Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 on 22nd January, 2021. The application needs to be filed on Form CSR-1 uploaded on the MCA portal. Who can Undertake the CSR Activities? Every entity who is covered under these rules, shall undertake any CSR activity through itself or through– a company established […]
Form No. MGT-7 ANNUAL RETURN As on the financial year ended on 31/03/2021 Of _______________Limited [Pursuant to Section 92(1) of the Companies Act, 2013 And Rule 11(1) of the Companies (Management and Administration) Rules, 2014] I. REGISTRATION AND OTHER DETAILS: i) CIN: Foreign Company Registration Number/GLN *Permanent Account Number(PAN) of the company ii) a) Name […]
Disclosure about audit trail by Auditor in their Audit Report starting from 01.04.2022 instead of earlier 01.04.2021. In exercise of the powers conferred by sections 139, 143, 147 and 148 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013, the Ministry of Corporate Affairs (MCA) on 1st April, 2021 notified Companies […]
Now Ministry of Corporate Affairs (MCA) has amended the Companies (Specification of definition Details) Rules, 2014 w.e.f. 1st April 2021 to give effect to higher monetary limits for a private company to be considered as a small company. The limit of maximum Paid-up capital has been increased from Rs. 50 Lakh to Rs. 2 Crores and the maximum turnover limit has been increased from Rs. 2 Crores to Rs. 20 Crores to be a small compan
Advisory on the Treatment of various items of Cost in light of Covid-19 pandemic & their Presentation / Disclosures in form CRA 3 of The Companies (Cost Records & Audit) Rules 2014 relating to the Accounting Period ending March 31, 2021
In pursuit of Corporate Governance, Corporate excellence and better compliance with Provisions of the Companies Act, 2013 and rules made there under from time to time, the Ministry of Corporate Affairs has introduced sweeping changes in the way the corporate functions, change in role of stakeholders and professionals at large. One of the major sea […]
