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.
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 ...
Fema / RBI : RBI has created a new category called Unregistered Type 1 NBFC for companies operating only with internal or group funds and witho...
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 Cuttack imposed penalties for failure to print mandatory contact information on company letterheads under Section 12(3)(c). Th...
Company Law : ROC Cuttack penalised a company and its directors for violating Section 12(3)(c) of the Companies Act after finding that official ...
Company Law : ROC Cuttack penalised a company and its directors for not appointing a whole-time Chief Financial Officer despite paid-up capital ...
Company Law : ROC Delhi penalised a company and its directors after it failed to appoint mandatory independent directors despite crossing the pr...
Company Law : ROC Delhi penalised a company and its directors after special resolutions relating to preferential allotment were filed years beyo...
MCA vide notification dated January 26, 2018 notified Section 1 and 4 of the CA (Amendment) Act, 2017. MCA vide notification dated February 9, 2018 enforced 43 Sections of Companies (Amendment) Act, 2017 with effect from February 9, 2018 in Phase II. Further, MCA in Phase III vide notification dated May 7, 2018 notified 28 Sections.
XBRL is a standardized communication language in electronic form to express, report or file a financial statements by a Companies. XBRL is only a method of presentation or reporting. It does not attempt to make any changes in the content to be reported. The idea behind XBRL is simple.
This Article contains the introduction, clarification, applicability, appointment and its procedure, required e-forms and other important points under Companies Act, 2013. I hope this article would be given some help to our professional working.
The Companies (Amendment) Act, 2017 at first glance manifests sweeping changes in the Corporate Governance system of our country and highlights the intention of the government to change from control based or regulatory regime to a disclosure based and transparent regime. Section 186 is the hottest topic in the corporate sector today which reads as follows:
MCA vide notification S.O. 1833(E) dated May 7, 2018 has notified 28 Sections in Phase III. The same has been notification has been published in official gazette and is effective from May 7, 2018. This article discusses immediate actionables to be ensured by companies.
The opportunity given to disqualified Directors under Condonation of Delay Scheme, 2018 (CODS 2018) continued for 4 months, The Director Identification Numbers (DIN) of such disqualified directors were activated so that they can do the necessary filing under the Scheme. Now after 1st May the CODS 2018 is not in operation that means the opportunity […]
Highlights of Changes in Section 2 of Companies Act, 2013 related to Definition vide Companies (Amendment) Act 2017. Article discusses definition of Associate Company, Cost Accountant, Debenture, Financial Year, Holding Company, Interested Director, Key Managerial Personnel, Net Worth, Public Company, Public Financial Institution, Related Party, Small Company, Subsidiary Company and Turnover. Sl. No. Section Highlights […]
Every Company is required to file Annual Return under section 92 of the Companies Act, 2013 within 60 days from the date of Annual General Meeting. AGM needs to be held within 6 months from the closure of Financial Year. Hence the last date by which the Annual Return needs to be filed is 60 […]
Ministry of Corporate Affairs (MCA) has issued several amendments in certain rules made under Companies Act, 2013 on May 07 2018. Article made an attempt to analyses important changes in a brief.
In case the due date of filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 expires after 30/06/2018, the additional fee @Rs.100 per day shall become payable in respect of MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS.
