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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 183 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 468 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


CODS 2018: Chance for Defaulting Companies & Disqualified Directors

December 30, 2017 1620 Views 0 comment Print

Condonation of Delay Scheme, 2018 shall be available commencing from January 01, 2018 to March 31, 2018. All the defaulting companies, whose names are not struck off or not removed from the register of the companies, may file its overdue documents regarding annual filing, which were due for filing till 30.06.2017 under Condonation of Delay Scheme, 2018.

Condonation of Delay Scheme, 2018- A Remedy for director disqualification

December 30, 2017 2433 Views 0 comment Print

In the month of September, 2017, MCA de activated the DINs of the directors who have not filed the annual returns of the Company. Due to this action taken by the Ministry of Corporate Affairs (MCA), Directors of those companies cannot be appointed in new Companies and no filing could be done of the existing Companies.

FAQs on Condonation of Delay Scheme-2018

December 30, 2017 10518 Views 4 comments Print

MCA has introduced Condonation of Delay Scheme-2018 vide its General Circular No. 16/2017 dated 29.12.2017 to Provide relief to Defaulting Companies and Disqualified Directors. I have compiled Few Frequently asked question (FAQS ) related to Condonation of Delay Scheme 2018 [CODS 2018] which as re as follows:- LIST OF FAQS WITH ANSWERS 1. What is […]

Analysis of Condonation of delay scheme, 2018

December 30, 2017 12402 Views 3 comments Print

Recently Ministry of Corporate Affairs has cancelled the registration of around 2.10 lakh defaulting companies and subsequent direction of the Ministry of Finance to banks to restrict operations of bank accounts of such companies by the Directors of such companies or their authorized representatives.

Condonation of Delay Scheme, 2018: A Ray of Hope For Disqualified Directors

December 30, 2017 1488 Views 0 comment Print

isqualified directors were moving here and there in search of relief. Finally, MCA has emerged with some sought of relief i.e. Condonation of delay scheme, 2018’, wherein all defaulting Companies* (which are not stuck off from MCA record) are given a chance to file their pending documents/returns which are due till June 30, 2017.

Highlights of Insolvency and Bankruptcy Code (Amendment) Bill, 2017 Passed by Lok Sabha

December 30, 2017 3123 Views 1 comment Print

Insolvency and Bankruptcy Code (Amendment) Bill, 2017 was first introduced by finance minister Arun Jaitley on Thursday (December 28, 2017) and passed by Lok Sabha on Friday (December 29, 2017).

Restore ‘struck off’ companies under Companies Act, 2013: CBDT

December 29, 2017 11283 Views 0 comment Print

Board has decided that request/appeal for restoration of name of the ‘struck off’ company with retrospective date from the date of being ‘struck off’ shall be made by the income-tax department in following situations: i. where proceedings under section 143(3)/144/147/153A/153C/set-aside cases were already in progress; or ii where proceedings under section 143(3}/144/147/153A/153C are contemplated in near future; or

Condonation of Delay Scheme 2018- MCA notifies

December 29, 2017 26265 Views 3 comments Print

Central Government introduces Condonation of Delay Scheme 2018 [CODS-2018]. Scheme shall come into force with effect from 01.01.2018 and shall remain in force up to 31.03.2018

Management Consultancy Services u/s-144 of Companies Act 2013

December 28, 2017 23523 Views 0 comment Print

Management Consulting involves helping a business institution enhance their performance, by analyzing the current problems and creating a strategy for development. Organizations may require the services of management consultants for varied reasons.

25 Key Takeaways from Companies (Amendment) Bill, 2017

December 28, 2017 25395 Views 0 comment Print

The Companies (Amendment) Bill, 2017 has been passed by both the houses of parliament and is awaiting President’s assent. The proposed Amendments are broadly aimed at addressing difficulties faced by stakeholders and facilitating ease of doing business.

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