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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 111 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 354 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 225 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 279 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 678 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 17118 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 1377 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 93 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 1758 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 159 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 93 Views 0 comment Print


Amended Provisions of Private Placement U/s. 42 of Companies Act, 2013

September 10, 2018 49242 Views 5 comments Print

Amended Provisions of Private Placement under Section 42 of Companies Act, 2013 after enforceability of Section 10 of the Companies Amendment Act, 2017 Ministry of Corporate affairs has introduced Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2018 and also notified Section 10 of the Companies Amendment Act, 2017 which talks about Section 42 […]

Loans and Investment under Section 186

September 9, 2018 14130 Views 0 comment Print

This Article contains the provisions of Section 186 of the Companies Act, 2013 in depth. Article list out the provisions, approval required, penal provisions etc.

MCA extends last date of filing Form BEN-2

September 6, 2018 23409 Views 0 comment Print

Time limit for filing the BEN-2 form would be 30 days from the date of deployment of BEN-2 e-form on the MCA-21 portal and no additional fee shall be levied if the same is filed within 30 days from the date of deployment of the said e-form. General Circular No. 07/2018 F.No.01/01/2018-CL-V GOVERNMENT OF INDIA […]

Significant Beneficial Owner- Conditions and Compliance

September 5, 2018 6423 Views 5 comments Print

As per Section 90(1) – Every individual, who acting alone or together, or through one or more persons or trust, including a trust and persons resident outside India, holds beneficial interests, of not less than 25% or such other percentage as may be prescribed, in shares of a company or the right to exercise, or the actual exercising of significant influence or control as defined in clause (27) of section 2, over the company.

Designation of special court in Nagaland, Mizoram & Arunachal Pradesh for trial of Company Law offences

September 5, 2018 702 Views 0 comment Print

Central Government designates Special Courts for the purposes of providing speedy trial of offences punishable with imprisonment of two years or more under the Companies Act, 2013 namely, Court of District and Sessions Judge at Kohima (Nagaland), Court of District and Sessions Judge at Aizawl (Mizoram), And West Session Division, Yupia ( Arunachal Pradesh). GOVERNMENT […]

Online Board Meetings via Video Conferencing under Companies Act, 2013

September 5, 2018 23184 Views 5 comments Print

Jyoti Jain To effectively carry out day to day business of company, regular decision making and policy formation is a pre-requisite. Since a company, being an artificial person entrust this power on its Board of Directors, it is necessary for board members to meet timely, have discussions and take decisions on behalf of the company. […]

Establishment of Branch/Liaison/Project Office or any Place of Business in India by Foreign Entities

September 4, 2018 10323 Views 3 comments Print

This article states the establishment requirements for Branch office, Project office and liaison office in India as per FEMA, 1999 and Companies Act 2013.

Incorporation of Company under Companies Act, 2013

September 3, 2018 15531 Views 0 comment Print

Benefits of Starting A Business In The Form of Company It’s easy to transfer ownership by selling shares to another party Shareholders (often family members) can be employed by the company You’ll have access to a wider capital (fund) and skills (experienced professionals) base. Personal asset protection. Limited liabilities Company’s allow owners to separate and […]

A Note on Exposure Draft of ICSI Guidance on Diligence Report on Governance for Banks

September 3, 2018 3711 Views 1 comment Print

In order to strengthen the information sharing system among banks in respect of the borrowers enjoying credit facilities from multiple banks, the banks are required to obtain regular certification by a professional, preferably a Company Secretary, regarding compliance of various statutory prescriptions that are in vogue.

Disclosure requirement relating to SBNs not applies to F.Y. 2017-18

September 1, 2018 5439 Views 0 comment Print

In Notes to Account as well as Audit Report, the disclosure requirement relating to SBNs are not applicable for the Financial Year 2017-18 & subsequent years. Consequent disclosures may be made in the Financial Statements/Audit Reports.

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