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 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...
Company Law : ROC Kolkata penalised a private company and its directors for non-filing of annual returns under Section 92 of the Companies Act, ...
Company Law : ROC Kolkata penalized a company and its directors for delayed transfer of unspent CSR funds to the Swachh Bharat Kosh. The order h...
Company Law : ROC Cuttack imposed penalties for failure to print mandatory contact information on company letterheads under Section 12(3)(c). Th...
Article covers Detailed Checklist and Steps To Determine Applicability of MCA Order on MSME Form-I, Introduction to MSME Form-I, Applicability of MSME Form-I and relevant MCA order, Steps to be followed by the Companies to determine the applicability, Details Required for filing of MSME Form-I, Fee for Filing of MSME Form-I and Penalty for non-compliance. […]
REQUIREMENT OF VALUATION Where a valuation is required to be made in respect of any property, stocks, shares, debentures, securities or goodwill or any other assets (herein referred to as the assets) or net worth of a company or its liabilities under the following provision of Companies Act, 2013– Section 62- Further issue of share […]
Every Company, while carrying out its business activities, has to comply with the prescribed rules and regulations relating to the Companies Act, Securities laws, FEMA, Industry Specific laws and General and should also pursue the good governance practice Secretarial Audit covers non-financial aspects of the business having impact on the efficient performance of the company […]
A. Send Board Meeting notice of Minimum 7 days before the date of Board Meeting (B.M.) B. Then Pass the Board Resolution on Board Meeting date for following items: 1. Shifting of Registered office from one state to another state. 2. Fix Day, Date, Time for extraordinary general meeting (EGM) 3. Approval of Notice for […]
Employees Stock Option Scheme (ESOP) Section 62 of Companies Act, 2013 read with Rule 12 of Companies (Share Capital and Debenture) Rules, 2014 Sl. No. Compliance Brief Compliance Description Reference Section/ Clause/ Rule Act/Rules/Regulations/ Notification/ Agreement Details required from client 1 Check the Articles for any specific provision on issue of share under ESOP Check […]
1. Check the Articles of Association for Authority: Check the Articles for authorisation for issue of shares through right issue. If not, please alter the Articles of Association accordingly. 2. Valuation of Shares by Chartered Accountants: The Company shall obtain a valuation certificate from the chartered accountant to determine the offer price. This is a […]
Under the new law, in relation to every RPT, directors have to necessarily check, most importantly, the following two criteria: – Whether the contracts or arrangements is in the ‘ordinary course of the business’ of the company – Whether the terms and conditions of such contracts or arrangements are on ‘arms length basis’? (i) The […]
New Forms Charge Creation / Modification / Satisfaction Companies Act, 2013 And Companies (Amendment) Ordinance, 2018 Introduction: At the time of introducing Companies Act, 2013; Charge Satisfaction form required to be submitted with ROC within 30 days of Satisfaction. If not, then Company have to file application of compounding with Regional Director. The said limit […]
Article explains provisions related to Disclosures to be made by a Company Registered under Companies Act, 2013 which includes provisions related to General Details, Money raised through Prospectus, Closure of registers, Annual Return, Notice of General Meeting, E-Voting, Dividend, CSR, Financial Statement, Vigil Mechanism, Nomination & Remuneration Policy, Independent Directors, Online business, Conversion of unlimited […]
The association has cited difficulties in filing number of mandatory returns under the Companies Act, -2013 and proposed following suggestions:-i. Doing away with the requirement of verification by a Chartered Accountant or Company Secretary in filing of returns under Companies Act, 2013 and introducing the practice of self-certification/self-verification.
