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...
FORM INC-22A ACTIVE (Active Company Tagging Identities And Verification) 1. Applicability : Every company incorporated on or before 31st December, 2017 2. Due date of Filing : On or before 25th April, 2019 3. Pre- requirement before Filing : Ensure that company has minimum number of directors as prescribed in the Act [Minimum requirement in […]
Filing Fees – NIL, Processing – STP, Due date: 25th April 2019, to be signed by: Director/KMP and certified by Practicing professional. Consequences on non-filing: Companies will be marked as “ACTIVE-non-compliant” and following forms cannot be filed- (i) SH-07 (Change in Authorized Capital); (ii) PAS-03 (Change in Paid-up Capital); (iii)DIR-12 (Changes in Director except cessation); […]
Valuation Reports after 1st Feb 2019 has to be obtained only from Registered Valuers registered with IBBI Position before commencement of these rules and Transitional Arrangement: Until effectiveness of section 247 of the Companies Act, 2013, the Valuation in case of Merger & Amalgamation has been done by Independent Merchant Banker registered with SEBI or […]
Major Takeaways From Provisions Of Section 2(41) Of Companies Act 2013:Financial Year has to be started from 1stof April and to be ended on 31st of March.Existing companies or bodies corporate had a transitional period of 2 years to align their financial year as per these provisions.
Ministry of Corporate Affairs (MCA) is bringing continuous changes in the Companies Act, 2013 and the rules made thereunder with the objective of developing a transparent and compliant corporate ecosystem in the country. It has most recently amended Companies (Incorporation) Rules, 2014 via an amendment dated 21.02.2019 and inserted Rule 25A in the Companies (Incorporation) […]
How to claim money when dividend amount is transferred to Investor Education and Protection Fund (IEPF). Any person whose shares, unclaimed dividend, matured deposits, matured debentures, application money due for refund, or interest thereon, sale proceeds of fractional shares, redemption proceeds of preference shares etc., has been transferred to the Fund, may claim the shares […]
SHIFTING OF REGISTERED OFFICE OF THE COMPANY FROM ONE STATE TO ANOTHER UNDER COMPANIES ACT, 2013 I. INTRODUCTION: Section 12 and 13 of the Companies Act, 2013 and Companies (Incorporation) Rules, 2014 states the law and procedure regarding having a registered office of the Company and shifting of registered office of the Company. Provisions and […]
E-form DPT-3 Onetime Return for disclosure of details of ‘outstanding money’ or ‘loan received‘ by a company but not considered as deposits in terms of Section 73 read with Rule 2(1) (c) of the Companies (Acceptance of Deposits) Rules, 2014. Applicability: Every company, other than Government Company: Shall file within ninety days from the date […]
E-Form INC-22A: Active Company Effective Date: 25.02.2019 Filing Due Date: 25.04.2019 Rule 25A of Companies (Incorporation) Amendments Rules, 2019 mandates every company, except specified, to file e-form 22-Active (Active Company Tagging Identities and Verification) along with following information “on or before 25.04.2019 without any fees”: 1. Latitude & Longitude Details of the Location of Registered […]
CERTIFIED TRUE COPY OF THE RESOLUTION PASSED AT THE METING OF THE BOARD OF DIRECTORS OF ______________________________ PRIVATE LIMITED HELD ON ____ DAY OF __________, 2019 AT THE REGISTERED OFFICE OF THE COMPANY AT ________ A.M. FOR THE FINANCIAL YEAR __________ ACTIVE (ACTIVE COMPANY TAGGING IDENTITIES AND VERIFICATION) The Chairman informed the Board that the […]
