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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 576 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 399 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 291 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 726 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 4662 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 17160 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 18 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 21 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 21 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 36 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


An analysis of Impact of Companies (Cost Records and Audit) Amendment Rules, 2018

December 10, 2018 8019 Views 2 comments Print

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.

Private Placement

December 10, 2018 6327 Views 0 comment Print

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.

Removal of Directors by members of the Company u/s 169 of Companies Act, 2013

December 10, 2018 48378 Views 6 comments Print

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 […]

All aspects of conversion of Company into LLP

December 10, 2018 119121 Views 6 comments Print

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 […]

Fast Track Merger – Procedure, Relevant Forms and Post Merger Impact

December 9, 2018 8130 Views 0 comment Print

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 Compliance’s – An Overview”

December 6, 2018 48270 Views 0 comment Print

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) […]

Shifting of registered office under Companies Act, 2013

December 5, 2018 163683 Views 4 comments Print

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.

Companies Amendment (Ordinance), 2018 – Highlights

December 5, 2018 3456 Views 0 comment Print

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 […]

Amendments in Companies Cost Records and Audit Rules

December 4, 2018 3552 Views 0 comment Print

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.

Shifting of Registered Office of Company In India: A Brief

December 4, 2018 9648 Views 0 comment Print

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 […]

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