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...
Corporate bodies’ involvement in CSR activities is not a new concept in India. Industrial majors are engaged in social development activities since long back. However, the Companies Act, 2013 has brought it under the legal purview.
This article seeks to highlight the common points and uncommon points on appointment of woman director as per Companies Act, 2013 and SEBI (LODR) Regulations Women Director comparison as per Companies Act and SEBI (LODR) Regulations 2015 Reg. or Section LODR Regulations 17 (1) :- The composition of board of directors of the listed entity […]
Section 151 of the Companies Act, 2013 A listed company may have one director elected by such small shareholders in such manner and with such terms and conditions as may be prescribed. Explanation.—For the purposes of this section “small shareholders” means a shareholder holding shares of nominal value of not more than twenty thousand rupees […]
Central Government hereby makes the following rules further to amend the National Company Law Tribunal Rules, 2016, namely:- 1. (1) These rules may be called the National Company Law Tribunal (Amendment) Rules, 2019.
1. (1) This Ordinance may be called the Companies (Amendment) Ordinance, 2019. (2) It shall be deemed to have come into force on the 2nd day of November, 2018.
Brief Note: In General Sense Shares Means A Portion Of A Larger Amount Which Is Divided Into No. Of People. In Legal Terms As Per Companies Act 2013, Section 84(2) ‘Shares’ Means A Share In The Capital Of A Company And Includes Stock. A Share Certificate Is A Certificate Issue By A Company To A […]
Bonus Shares are shares given to the existing shareholders in proportion to the number of shares they hold. They are additional shares given to the current shareholders. It is the further issue of shares by a company to its existing shareholders without any receipt of any consideration. For Example if investor holds 100 shares of […]
Board of Directors have to confirm that they have laid down IFC and that such IFC are adequate and were operating effectively. Audit Committee Should evaluate IFC and risk management systems. Call on the auditors to comment on IFC.
Voluntary winding up of the Company- Appointment of Liquidator (An insolvency professional shall be appointed who is independent from the company). To consider and approve Declaration of Solvency and affidavit by the directors of the Company.
1. PREAMBLE This is in continuation of, to serve the purpose of a supplement to, the discussion in the previous posted Article @ Reduction of Equity Share Capital – Tax Implication The two ITAT cases stand out, as a sore thumb. in that, reminds self, of similar instances often come across, sadly for more than one […]
