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...
DUE DATES FOR COMPLIANCES – JUNE 2020 Article compiles due dates which are falling in the Moth of January 2020 and relevant form which needs to be filed for Statutory or Tax Compliance under Various laws related to Income Tax, GST, Provident Fund, ESI and Equalisation Levy. Event Date Act Applicable Form Obligation 04/06/2020 Goods […]
Stakeholder Relationship Committee (Committee) is the Committee of the Board of Directors. The main objective of this Committee is to resolve the grievances of security holders of the company. For listed companies the rights of stakeholders play a very important role in the Corporate Governance of the Company. The listed entity shall constitute a Stakeholders […]
Indian Accounting Standard (Ind AS) 115 Revenue from Contracts with Customers# (The Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective 1. The objective of this Standard is to establish the principles that an entity shall apply to report […]
Indian Accounting Standard (Ind AS) 114 Regulatory Deferral Accounts# (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective 1 The objective of this Standard is to specify the financial reporting requirements for regulatory deferral account balances that arise […]
Indian Accounting Standard (Ind AS) 113 Fair Value Measurement# (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective 1 This Ind AS: (a) defines fair value; (b) sets out in a single Ind AS a framework for measuring […]
Indian Accounting Standard (Ind AS) 112 Disclosure of Interests in Other Entities# (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective 1 The objective of this Indian Accounting Standard (Ind AS) is to require an entity to disclose […]
Indian Accounting Standard (Ind AS) 111 Joint Arrangements# (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective 1 The objective of this Indian Accounting Standard (Ind AS) is to establish principles for financial reporting by entities that have […]
Indian Accounting Standard (Ind AS) 110 Consolidated Financial Statements# (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective 1 The objective of this Indian Accounting Standard (Ind AS) is to establish principles for the presentation and preparation of […]
Indian Accounting Standard (Ind AS) 109 Financial Instruments# (The Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Chapter 1 Objective 1.1 The objective of this Standard is to establish principles for the financial reporting of financial assets and financial […]
Indian Accounting Standard (Ind AS) 108 Operating Segments# (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles. ) Core principle 1 An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial […]
