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 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...
Company Law : ROC Mumbai penalized a Whole Time Director for filing Form DIR-12 with an incorrect CFO appointment date. The order reiterates tha...
Failure to disclose occupation of allottees in Form PAS-3 was held to violate Rule 12(2). Rejection of a statutory form was ruled insufficient to escape penalty under section 450.
The regulator held that failure to furnish full allottee particulars violates Rule 14(6). Rejection of NDH-4 led to adjudication and penalties under section 450.
The regulator held that non-spending of CSR amounts and failure to transfer unspent funds within timelines violates section 135. Subsequent voluntary payment does not absolve past defaults.
The regulator held that failure to disclose mandatory particulars of allottees violates Rule 12(2) of the Prospectus and Allotment Rules. Even where rectification is promised, the default attracts penalty under section 450.
Explains how director funding, though permitted under company law, can create adverse tax consequences if inconsistently classified or documented.
The regulator held that failure to spend CSR funds or transfer unspent amounts within statutory timelines violates sections 135(5) and (6). Subsequent voluntary payment does not erase the default, attracting penalties under section 135(7).
Failure to spend CSR funds or transfer unspent amounts within timelines was held to violate sections 135(5) and (6). Subsequent voluntary payment did not absolve liability, attracting penalties under section 135(7).
Failure to disclose PAN and email IDs of allottees in Form PAS-3 was held to violate Rule 14(6). The ROC imposed penalties under section 450, underscoring strict disclosure requirements.
Non-filing of MGT-15 for two financial years was held to violate section 121. Officers were penalised despite the company being under liquidation.
ROC Chennai held that listed companies must appoint an internal auditor under Section 138. Non-compliance over multiple years resulted in penalties on directors.
