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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 651 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 411 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 306 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 342 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 738 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 4671 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 17178 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 741 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 1797 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 138 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 348 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 249 Views 0 comment Print


Latest Notifications


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 66 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 225 Views 0 comment Print

ROC Kolkata Imposes Penalty as Company Failed to File Annual Returns Since FY 2019-20

Company Law : ROC Kolkata penalised a private company and its directors for non-filing of annual returns under Section 92 of the Companies Act, ...

May 18, 2026 63 Views 0 comment Print

ROC Imposes CSR Penalty for Delay in Transferring Unspent CSR Amount

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...

May 18, 2026 324 Views 0 comment Print

ROC Penalises Company for Missing Contact Details on Letterhead

Company Law : ROC Cuttack imposed penalties for failure to print mandatory contact information on company letterheads under Section 12(3)(c). Th...

May 16, 2026 141 Views 0 comment Print


Form Active -Companies (Incorporation) Amendment Rules, 2019

February 23, 2019 3996 Views 0 comment Print

New notification issued by MCA with regards to insertion of new Rule 25A Companies (Incorporation) Amendment Rules, 2019 which will come in force with effect from 25th February, 2019. Rule 25A talks about Active Company Tagging Identities and Verification (ACTIVE) which is to be filed by *every company which is incorporated on or before the […]

SIGNIFICANT BENEFICIAL OWNER- A New Move To Pierce Corporate Veil

February 22, 2019 7608 Views 0 comment Print

A person whose name is NOT entered in the register of members of a company as the holder of shares in that Company but who holds the beneficial interest in such shares shall be the the beneficial owner

Inc-22A- Active Company Tagging Identities and Verification (Active)

February 22, 2019 2511 Views 0 comment Print

Every company incorporated on or before the 31st December 2017 shall file the particulars of the company and its registered office in e-Form ACTIVE (INC-22A).

E-form Active (INC-22A)

February 22, 2019 4173 Views 0 comment Print

E-form ACTIVE (INC-22A) is notified by MCA vide notification dated 21st February, 2019  (Companies (Incorporation) Amendment Rules, 2019) Notification Date : 21st February, 2019 (21-02-2019) With Effect From : 25th February, 2019 (25-02-2019)    A new e-form is going to be deployed by Ministry of Corporate Affairs (MCA) – FORM NO. INC 22A (ACTIVE – Active Company […]

E-FORM ACTIVE (INC-22A), Companies Incorporation Amendment Rules, 2019

February 22, 2019 24438 Views 2 comments Print

Active Company Tagging Identities and Verification is a new concept which is introduced by the Ministry of Corporate Affairs on 21-02-2019 by notifying Companies (Incorporation) Amendment Rules, 2019. It also introduces new E-FORM ACTIVE (INC-22A).

Company KYC: Companies (Incorporation) Amendment Rules, 2019

February 22, 2019 3576 Views 1 comment Print

Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019.

RULE 25A- Active Company Tagging Identities and Verification

February 22, 2019 10671 Views 0 comment Print

(1) Provisions: Rule 25A of Companies (Incorporation) Amendment Rules, 2019 (2) Form: FORM INC-22A – ACTIVE (Active Company Tagging Identities and Verification) (3) Due Date Of Filing: ON OR BEFORE 25.04.2019 (4) Applicability: Following Companies Are Required To File E-Form Active: Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its […]

Verification of Registered Office in e- Form Active (INC-22A) Last Date 25.04.2019

February 22, 2019 3411 Views 2 comments Print

The Companies (Incorporation) Amendment Rules, 2019 Effective Date: They shall come into force with effect from 25th February, 2019 Eligible Company: Every company incorporated on or before the 31st December, 2017 Companies not Eligible: – 1. Companies 2. Not filed its due financial statements under section 137 or 3. due annual returns under section 92 […]

All about New E FORM INC- 22A- ACTIVE

February 22, 2019 25509 Views 4 comments Print

ALL ABOUT NEW E FORM INC- 22A- ACTIVE (Active Company Tagging Identities and Verification) inserted vide Companies (Incorporation) Amendment Rules, 2019. Legislative Law ln the Companies (incorporation) Rules, 2014, after rule 25, the following shall be inserted, namely:- ’25A. Active Company Tagging Identities and Verification (ACTIVE).– (1) Every company incorporated on or before the 31st […]

FAQs on newly notified e-form ACTIVE (INC-22A)

February 22, 2019 32277 Views 5 comments Print

Article analyses two notifications issued by MCA on 21.02.2019 by which it notified New Rule 25A of Companies (Incorporation) Rules. 2014 and FORM NO. INC-22A and Also notified late fees for delayed filing of  E-FORM ACTIVE (INC-22A). Rule 25A mandates  Every company incorporated on or before the 31st December, 2017 shall file the particulars of […]

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