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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 384 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 360 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 252 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 303 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 690 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 4650 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 17136 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 1791 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 1383 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 135 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 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 126 Views 0 comment Print

ROC Imposes Penalty as Company Letterheads Lacked Mandatory Contact Details

Company Law : ROC Cuttack penalised a company and its directors for violating Section 12(3)(c) of the Companies Act after finding that official ...

May 16, 2026 108 Views 0 comment Print

ROC Imposes Penalty as Company Failed to Appoint Mandatory CFO for Six Years

Company Law : ROC Cuttack penalised a company and its directors for not appointing a whole-time Chief Financial Officer despite paid-up capital ...

May 16, 2026 1881 Views 0 comment Print

ROC Imposes Penalty for Failure to Appoint Independent Directors After Crossing ₹100 Crore Turnover

Company Law : ROC Delhi penalised a company and its directors after it failed to appoint mandatory independent directors despite crossing the pr...

May 16, 2026 177 Views 0 comment Print

ROC imposes Penalty as MGT-14 Was Filed Several Years After Passing Resolutions

Company Law : ROC Delhi penalised a company and its directors after special resolutions relating to preferential allotment were filed years beyo...

May 16, 2026 105 Views 0 comment Print


MCA Amends disclosure requirement in Balance Sheet & P&L Statement

October 11, 2018 62154 Views 0 comment Print

MCA amends Instructions For Preparation of Balance Sheet and Statement Of Profit And Loss of A Company / NBFCs Ministry of Corporate Affairs notifies Ind AS Schedule III applicable to NBFCs. Schedule III will apply to NBFCs covered under Ind AS applicability. MCA has also amended the existing Division I (Indian GAAP) & Division II […]

Private Limited Company Registration

October 11, 2018 16902 Views 2 comments Print

Article explains Eligibility For Private Limited Company Registration, Documents Required For Private Limited Company Registration, Procedure For Private Limited Company Registration and Advantages Of Private Limited Company Registration. A Private Limited Company is a company that offers limited liability, or legal protection for its shareholders but that places certain restrictions on its ownership. A company is […]

Company Law / MCA Updates for the Month of September 2018

October 9, 2018 5451 Views 0 comment Print

Article analyses Notifications, Rules and Circulars issued by MCA during September 2018 related to Companies Act, 2013 and Limited Liability Partnership Act, 2008. A. Company Law Rules & Schedules 1. Companies (Prospectus and Allotment of Securities) 3rd Amendment Rules 2018 (September 10,2018) The MCA has notified the Companies (Prospectus and Allotment of Securities) Third Amendment […]

Notified sections of Companies (Amendment) Act, 2017 updated till 07.10.2018

October 9, 2018 26928 Views 3 comments Print

With reference to Commencement notifications dated January 23, 2018, February 09, 2018, May 07, 2018, June 13, 2018, Notification No. S.O. 3300(E) dated: July 05, 2018, 3299(E) dated: July 05, 2018 , July 27, 2018, July 31, 2018, August 07, 2018 September 12, 2018, September 19, 2018 and the Ministry of Corporate Affairs has notified […]

Amendments in Auditing for November 2018 Exam

October 7, 2018 5256 Views 0 comment Print

Exam fever is in the air as November approaches closer. So, here are some relevant amendments for CA students for November 2018 including the some from May attempt. It is divided in two parts so you can choose and can have a quick revision.

DIR 3 KYC – What if it is not filed on time?

October 7, 2018 18852 Views 9 comments Print

DIR 3 KYC when not filed on time it will amount to change in status of DIN to ‘Deactivated due to non filing of KYC Form’ but what will be the actual impact of such ‘Deactivation’ and way ahead for such Individuals?

MCA extends last date of filing annual return to Dec 31, 2018 in Kerala

October 5, 2018 1956 Views 2 comments Print

It has been decided to relax the additional fees payable to companies having registered office in the State of Kerala on e-forms AOC-4, AOC (CFS) AOC-4 XBRL and e- Form MGT-7 upto 31.12.2018, wherever additional fee is applicable.

Companies Amendment Act, 2017- Analysis

October 4, 2018 15702 Views 2 comments Print

OBJECTS OF COMPANIES AMENDMENT ACT, 2017 √ Simplification of Compliances and doing away with unnecessary procedures. √  Lesser regulatory interference and greater self-regulation √  Clarity in the provisions of the Act. √  Encouragement for Startups √  Strengthen Corporate Governance Standard √  Strict Action against defaulting Companies √  Transparency JOURNEY SO FAR NOTIFIED SECTIONS IMPACT  ON THE […]

Draft Format of Director’s Report: Other than OPC & Small Company

October 3, 2018 51936 Views 2 comments Print

Below mentioned directors report shall not applicable on opc and small company. Draft format of opc and small company has been published on link: http://www.csdiveshgoyal.info/2018/08/draft-format-directors-report-one.html

Companies Amendment Act, 2017 impact on Annual Filing of F.Y. ended 31.03.2018

October 3, 2018 4119 Views 0 comment Print

MCA vide notified approximately 84 sections of Companies Amendment Act, 2017 out of 93 sections. Link for list of notified section available on below mentioned link: http://www.csdiveshgoyal.info/2018/08/notification-84-sections-of-companies.html

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