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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 273 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 165 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 264 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 636 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 366 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 4641 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 17043 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 96 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 339 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 78 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 63 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 774 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 132 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 72 Views 0 comment Print


Companies (Filing of documents and forms in XBRL) Second Amendment, Rules, 2017

December 4, 2017 2199 Views 0 comment Print

In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read with section 398 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015

Major Amendment to Investor Education Protection Fund (IEPF) Rules

December 1, 2017 11085 Views 4 comments Print

Any money transferred to the Unpaid Dividend Account of a company in pursuance of this section which remains unpaid or unclaimed for a period of seven years (7 year and 37 days from the date of declaration of dividend) from the date of such transfer shall be transferred by the company along with interest accrued, if any, thereon to Investor education and protection fund.

MCA highlights Irregular certification of ROC e-forms

December 1, 2017 4314 Views 0 comment Print

Various e-forms AOC-4 were certified by you stating- I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules there under for the subject matter of this form and matters incidental thereto

Short Note on Secretarial Standard -3 on – Dividend

December 1, 2017 11922 Views 0 comment Print

Before writing on SS-3 one Quick Question is Whether adherence of this Secretarial Standard is Mandatory or recommendatory for the Corporates. These standards are issued by ICSI, However, adherence of these standards are Recommendatory

Whether Limitation Act Applicable on IBC, 2016

December 1, 2017 3468 Views 0 comment Print

NCLAT rulings in Neelkanth Township & Black Pearl Hotels clarify how Limitation Act applies to insolvency cases under IBC, impacting time-barred debt claims.

Applicability of XBRL for Financial Year 2016-17

December 1, 2017 75096 Views 0 comment Print

Numerous proficient persons are mystified about the applicability of XBRL (Filing of Documents and Forms in Extensible Business Reporting Language). MCA has issued 1 Notification on 06th November, 2017

23 FAQs on Valuation by Registered Valuers – Section 247

December 1, 2017 11343 Views 2 comments Print

Scope of person who have qualified as Register Valuer u/s 247 of Companies Act? A valuer shall conduct valuation required under the Act as per these rules and he may conduct valuation as per these rules if required under any other law or by any other regulatory authority.

Conversion from Limited Company to Private Limited Company

November 29, 2017 14325 Views 4 comments Print

There are many companies looking for such conversion. The main reasons are the relaxations available to a private company. However there are some legal bindings related to the conversion of a public limited into a private limited.

Auditor Resignation/Appointment, Intimation and Related Formalities in Companies Act 2013

November 24, 2017 161721 Views 1 comment Print

The Companies Act 2013 prescribes a specific procedure for auditor resignation. The Auditor is appointed in the companies under section 139 of the Companies Act, 2013.

CARO 2016- Companies (Auditor’s Report) Order, 2016

November 18, 2017 31278 Views 0 comment Print

Earlier the limit for Private limited company was INR 50 Lacs which has been increased to INR 1 Cr & even the same was with the Total borrowings. Earlier, the turnover limit was restricted to INR 5 Cr which has been enhanced to INR 10 Cr.

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