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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


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 165 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 141 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 258 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 627 Views 0 comment Print

Unregistered Non-Banking Financial Companies (NBFCs)

Fema / RBI : RBI has created a new category called Unregistered Type 1 NBFC for companies operating only with internal or group funds and witho...

May 13, 2026 363 Views 1 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 4626 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 16947 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 1368 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 78 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 390 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 333 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 330 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 75 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 57 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 465 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 96 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 57 Views 0 comment Print


MCA amends Tables in Schedule I related to MOA and AOA

April 10, 2018 12867 Views 0 comment Print

MCA amends Schedule I related to Memorandum of Association (MOA) & Article of Association (AOA). It amends Table F which is Articles Of Association Of A Company Limited By Shares and Table H which is Articles Of Association Of A Company Limited By Guarantee And Not Having Share Capital.

Companies (Share Capital & Debentures) Amendment Rules 2018

April 10, 2018 8346 Views 0 comment Print

Every certificate shall specify the shares to which it relates and the amount paid-up thereon and shall be signed by two directors or by a director and the company secretary, wherever the company has appointed company secretary:

Additional fees for Late Filing of Annual ROC Returns to increase to Rs. 100 per day

April 10, 2018 26580 Views 4 comments Print

It is proposed to amend shortly, the Companies (Registration Offices and Fees) Rules 2014 to levy additional fee @Rs.100 per day for filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013. Once notified, the additional fee @Rs.100 per day (beyond the normal date of filing) shall become payable […]

Important Aspects of a One Person Company

April 6, 2018 4413 Views 0 comment Print

Introduction The concept of One Person Company in India was introduced through the Companies Act, 2013 to support entrepreneurs to start a venture on their own by allowing them to create a single person economic entity. In a One Person Company there can be only one member while a minimum of two members are required […]

Book Review – Understanding Companies Amendment Act 2017

April 6, 2018 4116 Views 2 comments Print

The Companies (Amendment) Act, 2017 (Amendment Act) amends 93 sections of the Companies Act, 2013. The amendments in the Amendment Act are broadly aimed at:

Decoding complexity in Interstate Shifting of Company’s registered office

April 6, 2018 3747 Views 0 comment Print

In India, this is governed by the provisions of Sections 12, 13(1) and 13(4) of the Companies Act, 2013 read with Rule 30 of Companies Incorporation (Second) Amendment Rules, 2017 effective from 27.07.2017

Condonation of Delay Scheme – Forms, Last date of filling and Procedures

April 5, 2018 6882 Views 3 comments Print

Are you a Director of any Company? Are your company Non-Compliant with RoC compliances? Are you disqualified and yet not filled financial statement and Annual Return with RoC? Are you confused which forms are required to be filled? If the answer is YES, then this Artcle is for you…………

NCLT approval in case of conversion – Why & When….??

April 5, 2018 8610 Views 0 comment Print

We all know that The Companies Act, 2013 provides for conversion from one type of a company to another. A Private Company can convert itself into a Public Company merely by altering MOA and AOA but a Public Company can convert itself into a Private Company only after the approval of National Company Law Tribunal […]

Constitution of Steering Committee on CSR

April 4, 2018 1548 Views 0 comment Print

A Committee on CSR is hereby constituted under the Chairmanship of Shri. Manmohan Juneja, RD (WR) to review the functioning of CSR enforcement & to recommend a uniform approach for its enforcement.

Dividend Distribution for a Listed Company- Checklist

April 4, 2018 19440 Views 1 comment Print

In order to understand the process better regarding the dividend distribution in a listed company, one needs to understand what exactly is ‘dividend’ and all the mandatory steps taken by the board when it comes to dividend distribution in a company. To start off the concept of dividend distribution, one needs to have a clear […]

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