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 : 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 : This guide explains the legal process for striking off companies under Section 248 of the Companies Act, 2013. It covers eligibili...
Company Law : The Corporate Laws (Amendment) Bill, 2026 proposes sweeping reforms to improve corporate governance, digital compliance, and globa...
CA, CS, CMA : The article explains how buy-back taxation shifted from company-level tax to shareholder taxation under the Finance Act, 2024 and ...
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 Chandigarh penalised a company and its directors after finding that financial statements and Board Reports were not approved t...
Company Law : ROC Chandigarh penalised a company and its directors for not filing financial statements from FY 2017-18 to 2022-23 within the sta...
Company Law : ROC Chandigarh penalized a company and its directors under Section 92(5) of the Companies Act for non-filing of annual returns fro...
Company Law : ROC Kolkata imposed penalty on an auditor after finding that depreciation on building assets was not charged in the financial stat...
Company Law : ROC Kolkata imposed penalty on an auditor after finding that material investment disclosures required under Schedule III of the Co...
1. Section 135 of Companies Act, 2013 pertaining to Corporate Social Responsibility (CSR) is applicable to all Companies during the immediately preceding financial year having: Net profit before tax of Rs. 5 Crore or more or Networth of Rs. 500 Crore or more or Turnover of Rs. 1,000 Crore or more 2. In this regard, […]
National Financial Reporting Authority Rules National Financial Reporting Authority is a body proposed in Companies Act, 2013 for the establishment and enforcement of accounting and auditing standards and oversight the work of auditors. Which Body Corporates will be covered by NFRA ? The Authority shall have power to monitor and enforce compliance with accounting standards […]
A mandatory community social service as per Section 135 of The Companies Act, 2013 with penal implications for non compliance Eligibility Criteria Every Company having: a) A net worth of Rs. 500 crore or more OR b) Annual turnover of Rs. 1000 crore or more OR c) A net profit of Rs 5 crore or […]
Summary of Changes in Equity shares with differential rights after Amendment dated 16.08.2019 MCA issued a notification dated 16.08.2019, to amend the Companies (Share Capital and Debentures) Rules, 2014, which shall come into force on the date of their publication in the Official Gazette. The Aim of the government has relaxed norms for shares with […]
Companies (Incorporation) Sixth Amendment Rules, 2019 dated 7th June, 2019, With a view to simplify the process for incorporating Section 8 Companies, requirement of prior filing of INC-12 for new section-8 companies is being dispensed. So the Process of Incorporation of Section 8 Companies is now simple as the process of incorporation of other Companies. […]
(1) These rules may be called the Companies (Share Capital and Debentures) Amendment Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette.
These rules may be called the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019.
MCA notifies certain Sections of the Companies (Amendment) Act, 2019 The Companies (Amendment) Act, 2019 contains: 1. All provisions introduced by The Companies (Amendment) Ordinance, 2018. (Dated 02.11.2018) 2. All provisions introduced by The Companies (Amendment) Ordinance, 2019. (Dated: 12.01.2019) 3. All provisions introduced by The Companies (Amendment) Second Ordinance, 2019. (Dated 21.02.2019 Companies (Amendment) […]
A. Incorporation of Public / Private Companies A Person (or an Association of Persons), desirous of incorporating a company has to make an application for registration of a company shall be filed, with the Registrar within whose jurisdiction the registered office of the company is proposed to be situated, in e-Form No. INC-32 (SPICe). [Provided […]
1) With a view to simplify the process for incorporating Section 8 Companies, requirement of prior filing of INC-12 for new section-8 companies is being dispensed with vide the Companies(Incorporation) Sixth Amendment Rules, 2019 dated 7th June, 2019. 2) Henceforth, Section 8 Companies can be incorporated by either reserving names through Run and filing SPICe […]
