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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 621 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 402 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 297 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 333 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 732 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 17163 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 48 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 102 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 54 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 264 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 135 Views 0 comment Print


Fast Track Merger U/s 233 of Companies Act, 2013

January 10, 2019 126246 Views 10 comments Print

Section 233 of the Companies Act, 2013 read with Rule 25 of The Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 came into force w.e.f. 15th December 2016.It provides the concept of simplified merger. Under Companies Act, 1956 all the mergers and restructurings had to go through with lengthy proceedings, intervention of High Court was mandated […]

Appointment of auditor in Casual Vacancy under Companies Act, 2013

January 9, 2019 351480 Views 11 comments Print

Casual Vacancy of the Auditor means a vacancy caused due to death, resignation, disqualification etc. of the auditor after accepting a valid appointment because of which the auditor cease to act as auditor of the company. How to fill Casual Vacancy arising due to resignation by the Auditor(s)? IN CASE OF A COMPANY WHOSE ACCOUNTS ARE […]

Appointment of Company Auditor under Companies Act, 2013

January 9, 2019 198426 Views 4 comments Print

The new regime of Companies Act 2013 has changed the requirement for appointment of the auditor in Companies. There has been a paradigm shift in the provisions relating to appointment of Statutory Auditor. This article broadly covers the provisional requirement for appointment of the auditor under Companies Act, 2013. The responsibility of evaluating the validity and reliability […]

Re-Constitution and Re-naming of Advisory Group of NFCSR

January 7, 2019 729 Views 0 comment Print

Re-Constitution and Re-naming of Advisory Group of National Foundation for Corporate Social Responsibility (NFCSR) as Governing Council, NFCSR

Re-Constitution of Steering Committee of National Foundation for CSR

January 7, 2019 939 Views 0 comment Print

Pursuant to the approval of Hon’ble Minister of Corporate Affairs, a restructured Steering Committee of National Foundation for Corporate Social Responsibility (NFCSR) is hereby constituted to prepare a roadmap, oversee the functioning and steer the activities of NFCSR for providing policy inputs and policy advocacy in the area of Corporate Social Responsibility (CSR).

Dematerialization of Securities Helps to Enhance Transparency

January 6, 2019 1437 Views 0 comment Print

In this article the writer shall deliberate the provisions of the Companies Act, 2013 and other applicable Acts and Laws  which deals with the issue of dematerialization of share of unlisted public companies, he try to explain the process and procedure involved and also seeks to elaborate the likely benefits of the dematerialization. The article in […]

Change of Name Clause of the Company

January 6, 2019 16173 Views 6 comments Print

The name of any Company is basically the identity of the entire brand making it the most monumental asset for its growth. The name of every Company is mentioned in the first clause of memorandum of association i.e. said to be the constitution of a particular Company. Now, sometimes there might be a situation where […]

Checklist: Preferential Allotment of Securities to Persons other than Existing Equity Share Holders

January 5, 2019 21858 Views 0 comment Print

Checklist of PREFERENTIAL ALLOTMENT of Securities to Persons other than Existing Equity Share Holders Section 62(1)(c) &  Section 42* of Companies Act, 2013 read with Rule 14* of Companies (Prospectus and  Allotment of Securities) Rule, 2014 &  Rule 13 of Companies (Share Capital and Debentures) Rule,2014 PARTICULARS Issue to be authorized by Articles of Association […]

Incorporation Process Of Nidhi Company In India

January 5, 2019 42294 Views 9 comments Print

1. What is Nidhi Company? Nidhi Company is governed by Section 406 of the Companies Act, 2013 and Company Nidhi Rules, 2014 which has a sole objective of cultivating the habit of thrift and savings amongst its members. Nidhi companies are allowed to take deposit from its members and lend to its members only. Therefore, […]

Procedure of change of name of the company

December 31, 2018 103137 Views 6 comments Print

This article is all about the complete procedure of change of name of company in just five easy steps- For ex: – From ABC Private Limited to XYZ Private Limited ♣ Applicable sections and rule number(s) – Section 13 (2) of the Companies Act, 2013 and rule 29 (1) & (2) of the Companies (Incorporation) […]

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