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Companies Act

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.

Latest Articles


Transfer of Member Interest in No Share Capital Company

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 ...

May 18, 2026 702 Views 0 comment Print

E-Adjudication & Virtual Hearings Transforming Corporate Governance

Corporate Law : The article explains how digital adjudication systems, virtual hearings, and online compliance platforms are reshaping India’s c...

May 16, 2026 426 Views 0 comment Print

Complete Guide to Company Strike Off Under Companies Act 2013

Company Law : This guide explains the legal process for striking off companies under Section 248 of the Companies Act, 2013. It covers eligibili...

May 16, 2026 336 Views 0 comment Print

Corporate Laws (Amendment) Bill, 2026: Reimagining India’s Corporate Governance Landscape

Company Law : The Corporate Laws (Amendment) Bill, 2026 proposes sweeping reforms to improve corporate governance, digital compliance, and globa...

May 15, 2026 357 Views 0 comment Print

Buy-back Taxation under Income Tax Act, 2025

CA, CS, CMA : The article explains how buy-back taxation shifted from company-level tax to shareholder taxation under the Finance Act, 2024 and ...

May 14, 2026 777 Views 0 comment Print


Latest News


Provisional List of 1314 Audit Firms Missing NFRA-2 Filings for 2024-2025

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...

May 10, 2026 4680 Views 0 comment Print

ICSI Flags MCA-21 V3 Portal Issues, Seeks Urgent Compliance Fixes

Company Law : ICSI recommended restoring public access to basic company master data without mandatory login requirements. The representation sta...

May 8, 2026 17202 Views 0 comment Print

NFRA issues Audit Quality Inspection Guidelines

Company Law : NFRA introduced guidelines to evaluate audit firms’ compliance and quality control systems. The framework emphasizes governance,...

May 1, 2026 747 Views 0 comment Print

ICSI Seeks Refiling Option for Annual Forms Under CCFS 2026

Company Law : ICSI highlights delays in marking defective forms by RoCs under CCFS 2026. It urges MCA to mandate time-bound processing or allow ...

April 18, 2026 1803 Views 0 comment Print

ICSI Request MCA to permit filing of Forms during liquidation process

Company Law : The issue is ambiguity in filing authority during liquidation. ICSI has requested clarity to enable liquidators to maintain statut...

April 18, 2026 1389 Views 0 comment Print


Latest Judiciary


Madras HC Allows Fresh Reply in NDH-4 Rejection Cases Due to Opportunity of Hearing

Company Law : The Madras High Court permitted Nidhi companies to submit fresh replies against NDH-4 rejection orders and directed authorities to...

May 16, 2026 141 Views 0 comment Print

Dale & Carrington Vs. P.K. Prathapan (2004): Legal Analysis & Narrative Brief

Company Law : Legal Analysis and Narrative Brief: Dale and Carrington Investment Pvt. Ltd. and Another v. P.K. Prathapan and Others (Supreme Cou...

April 6, 2026 399 Views 0 comment Print

NCLT Dismisses Plea as Preference Share Extension Within 20-Year Limit Needs No Approval

Company Law : The case examined whether Tribunal approval was required for extending preference share redemption. It was held that such extensio...

April 3, 2026 372 Views 0 comment Print

Absence of Entries Not Proof of Fraud; NCLT Upholds Strict Proof Standard Under Section 66

Company Law : The Tribunal held that allegations of siphoning ₹30 lakh were not supported by any evidence tracing funds to the respondent. Mer...

March 28, 2026 336 Views 0 comment Print

No Separate Meeting Needed When Same Terms Apply to Entire Shareholder Class: Calcutta HC

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...

March 18, 2026 252 Views 0 comment Print


Latest Notifications


Company & Directors Penalised for Not Passing Board Resolutions on Financial Statements

Company Law : ROC Chandigarh penalised a company and its directors after finding that financial statements and Board Reports were not approved t...

May 19, 2026 39 Views 0 comment Print

ROC Chandigarh Imposes Penalty for Failure to File Financial Statements for Six Years

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...

May 19, 2026 36 Views 0 comment Print

ROC Chandigarh Imposes Penalty for Failure to File Annual Returns for Six Consecutive Years

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...

May 19, 2026 42 Views 0 comment Print

ROC Kolkata Penalises Auditor as Depreciation Was Not Charged on Building Assets

Company Law : ROC Kolkata imposed penalty on an auditor after finding that depreciation on building assets was not charged in the financial stat...

May 18, 2026 156 Views 0 comment Print

Auditor Faces Penalty as Non-Disclosure of ₹37 Crore Investments Was Not Reported

Company Law : ROC Kolkata imposed penalty on an auditor after finding that material investment disclosures required under Schedule III of the Co...

May 18, 2026 396 Views 0 comment Print


Valuation of Startups while raising funds (Companies Act, 2013)

May 23, 2019 21297 Views 3 comments Print

Startup is the buzzing word now! Indians are now willing to try, willing to experiment and take pride in having their own startup. Every successful venture was once a Startup. The Social media also has contributed for the success of Startups. When a Startup plans to raise funds, there are certain compliances to be taken […]

Board’s Report -Checklist, Contents & Detailed disclosure

May 23, 2019 48354 Views 1 comment Print

Article contains Checklist, Contents and Detailed disclosure in Board Report related to Approval & Signing of Financial Statements, Board’s Report & its contents, Details of formal annual evaluation, Financial highlights, Change in KMP, details of Subsidiaries, Holding & Associate, Deposits accepted in compliance of Act, Default in repayment of deposits, Details of Deposits, Material order […]

Companies having share capital to declare commencement of business

May 23, 2019 6348 Views 0 comment Print

All Companies having share capital registered on or after 02nd November 2018, are required to declare commencement of business to the authorities, before it could start its business. This needs to be declared within 180 days of incorporation to avoid penalties. This requirement was also present there in erstwhile Companies Act 1956 and Companies Act […]

Procedure to be followed for Duplicate Share Certificate(s)

May 23, 2019 49158 Views 12 comments Print

This Article is all about the procedure to be followed by the shareholder in case his Share certificate(s) Lost or Misplaced. WHAT TO DO IF YOUR SHARE CERTIFICATE HAS LOST OR MISPLACED? – *Note-1: All Documents shall be submitted to the Company/RTA. *Note-2: Indemnity Bond and Affidavit shall be notarized by First class Magistrate. DRAFT […]

Contents of Letter Head – Companies Act, 2013

May 23, 2019 89106 Views 2 comments Print

Section 12(3)(c) of Companies Act, 2013 ♣ Every company shall get the following printed on its letter head, business letters, bills, and in all its notices and other official publications: Name Registered Office address Corporate Identity Number(CIN) Telephone number, Fax number, if any, e-mail and website addresses; if any ♣ where a company has changed […]

MCA notifies Form PAS-6 Reconciliation of Share Capital Audit Report

May 22, 2019 49701 Views 0 comment Print

Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019  MCA notifies Form PAS – 6- Reconciliation of Share Capital Audit Report (Half-yearly) Pursuant to sub-rule (8) of rule 9A Companies (Prospectus and Allotment of Securities Rules, 2014. (All information shall be furnished for the hall year ended 30th September and 31st March in every financial […]

NFRA (Meeting for Transaction of Business) Rules, 2019

May 22, 2019 2016 Views 0 comment Print

MCA notifies National Financial Reporting Authority (Meeting for Transaction of Business) Rules, 2019 vide notification dated 22 May, 2019. GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, 22 May, 2019 G.S.R. 377(E). In exercise of the powers conferred by sub-section (10) of section 132 read with section 469 of the Companies Act, 2013 […]

Brief Checklist on Directors’ Report

May 22, 2019 4152 Views 0 comment Print

The Report of the Board of Directors can be counted among the introductory documents of a Company which give dossier of the past affairs, present deals and future plan of actions of a Company. Further, under the provisions of the Companies Act, 2013, the Board of Directors of every company is required to attach to […]

Vigil Mechanism/ Whistle Blower Policy

May 22, 2019 181023 Views 8 comments Print

Name of the Company proposes to establish a Vigil Mechanism/Whistle Blower Policy with a view to provide a mechanism for Directors/ Employees of the Company to approach the Chairman of the Audit Committee of the Company.

Brief notes on ROC forms for Registration of Charges

May 22, 2019 32847 Views 0 comment Print

This is a brief note on the forms introduced by MCA under Chapter VI Registration of Charges and Rules thereto which includes Form CHG-1, Form CHG-2, Form CHG-3, Form CHG-4, Form CHG-5, Form CHG-6, Form CHG-7, Form CHG-8 and Form CHG-9 vide Companies (Registration of Charges) Rules, 2014 as amended by Companies (Registration of Charges) […]

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