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...
Section 211 set forth the provision for the power of the Central Government to establish an office to be called the Serious Fraud Investigation Office to investigate frauds relating to a company.
MCA notified the extension of Condonation of Delay Scheme (CODS), 2018 vide General Circular No 02/2018 Dated 28/03/2018 till 30th April 2018. Earlier the Scheme was valid till 31st March 2018 but due to requests of various stake-holders ministry decided to extend the validity of the Scheme until 30th April 2018 (1-month extension).
Vide Notification number S.O. 529(E), dated the 5th February, 2018 it was specified that provisions of Accounting Standard 22 or Indian Accounting Standard 12 relating to deferred tax asset or deferred tax liability shall not apply, for seven years to certain Government companies with effect from the 1st April, 2017. Now Government has vide this […]
MCA, vide its General Circular No. 01/2018 dated 28th March 2018 has extended the last date of filing of AOC-4 XBRL E- Form Using Ind AS under Companies Act, 2013 till 30th April, 2018. MCA has issued this circular in continuation of its earlier General Circular no. 13/2017 dated 26th October 2017, in which last date for Filing AOC-4 XBRL using Ind- AS was extended up to 31st March 2018.
MCA has extended the much desirous Condonation of Delay Scheme 2018 (CODS 2018) till 30.04.2018 vide General Circular No. 02/2018 dated 28th March 2018.. This was much needed as many of the companies were not able to opt for the scheme as the formalities for new director addition (in case of other directors being disqualified), […]
It has been decided to extend the last date for filing of AOC-4 XBRL for all eligible companies required to prepare or voluntarily prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 for the financial year 2016-17, without additional fee till 30th April, 2018.
We all know that after incorporation of RUN Service (Reserve Unique Name), an applicant seeking reservation of name for a proposed Company or an Existing Company seeking to change its name has to apply for reservation through RUN Service only.
The MCA has notified the Companies (Indian Accounting Standards) Amendment Rules, 2018 with effect from 1st April 2018. Companies (Indian Accounting Standards) Amendment Rules, 2018 includes Ind AS 115 Revenue from Contracts with Customers, Appendix D to Ind AS 115 Service Concession Arrangements and Appendix B to Ind AS 21, Foreign Currency Transactions and Advance Consideration (corresponding to IFRIC 22). Ind AS […]
Bunch of writ petitions have been filed by persons who were directors in companies incorporated under the provisions of the Indian Companies Act, 1956. Apart from these companies, these petitioners have stated in the writ petitions that they were directors of other companies as well and such companies are active.
Ministry of Corporate Affairs (MCA) has filed prosecution against 780 listed companies under various sections of Companies Act, 2013 due to non-filing of Financial Statements and Annual Returns
