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...
Ministry of Corporate affairs (MCA) on 3rd December released Companies (Cost Records and Audit) Amendment Rules, 2018. MCA has released draft rules earlier for public comments. However the rules published are very much different than what was being offered for public comments.
1. As per section 42 of companies act 2013, a company may, subject to provisions of this section, make a private placement of securities. 2. A private placement shall be made only to a selected group of persons who have been identified by the board, whose number shall not exceed fifty or such higher amount as may be prescribed.
Section 169 of Companies Act, 2013 talks about removal of a director by members. Section 169(1) Ordinary resolution is required to remove a director; Director appointed by Tribunal under section 242 shall not be removed; Independent director if reappointed for second term shall be removed by Special Resolution only. 169(1) not apply if directors are […]
Limited Liability Partnerships (LLP) are emerging ever since the introduction of the Companies Act, 2013 as it is a form of business entity, which allows individual partners to be free from the concept of joint liability of partners in a partnership firm. LLPs are preferred form of business as it is an alternative corporate business […]
In this article the writer shall deliberate the provisions of section 233 of the Companies Act, 2013 which deals with the issue of fast track merger, he try to explain the process and procedure involved and also seeks to elaborate the likely benefits of the fast track merger.
Board Meeting: A meeting of the board of directors of a company at which the policy of the Company and major decisions as to its future actions are discussed. The powers of the board are usually set out in the company’s Articles of Association (AOA). Frequency of Board Meetings (u/s 173 of CA, 2013 & SS-1) […]
Section 12 mandates all the companies to have registered office either at the time of incorporation or within 30 days of incorporation. Registered office of a company is a place where all the communications and notices may be sent.
Introduction The Ministry of Law and Justice have brought certain amendments in 31 sections of the Companies Act, 2013 vide its Ordinance dated 2nd November, 2018 viz. Companies (Amendment) Ordinance, 2018 (Ordinance) effective from 02.11.2018. Synopsis of the same is hereunder: SECTION PARTICULARS PRE ORDINANCE- Provisions POST ORDINANCE- Provisions Section 2 “financial year” Application for […]
The much awaited demand of the stake holders with regard to the fine-tuning of Companies Cost Records and Audit Rules has been met with though not fully by the Ministry of Corporate Affairs.
Neha Gupta Shifting of Registered Office under Section 12 & 13 as per Companies Act 2013 Introduction & Meaning of Registered office: A registered office is the official address of a company to which all official letters and reminders are sent by any person, any government or non- government or regulatory body. In terms of […]