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.
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 : Registrar of Companies clarified that Section 155 absolutely prohibits holding more than one DIN. Penalties were imposed even thou...
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...
Cash Section is in the process of calculation of Income Tax for the financial year 201617. In view of this, all the officers/members of the staff, whose annual income exceeds Rs.2,50,000/- are requested to furnish the information in the enclosed proforma (Annexure-I,II &III)
Third proviso to section 139(2) is applicable only in those cases wherein old Auditor is being continued and in case of appointment of new Auditor, the appointment shall be of five years as per section 139(1) & (2).
CS Rahul Harsh Everything you should know about Incorporation of Company Form – SPICE The ministry of corporate affairs (MCA) through a notification dated 01/10/2016, put forth the Fourth Amendment rules, 2016 for the incorporation of companies has recently introduced an E-form under the SPICe (Simplified Proforma for Incorporating Company Electronically) which simplifies the incorporation […]
An appreciable step is taken by Ministry of Corporate Affairs by introducing E-Form INC-32 under SPICE scheme vide MCA’s notification dated 01/10/2016 notifying Companies(Incorporation) Fourth Amendment Rules, 2016. SPICE means Simplified Proforma for Incorporating Company Electronically.
MCA has taken another bold initiative in Government Process Re-engineering (GPR) and launched Simplified proforma for Incorporating Company Electronically (SPICe) e-Form. Revised integrated incorporation form for companies notified vide the Companies (Incorporation) fourth Amendment Rules, 2016 dated 1st October 2016 viz. “Simplified Proforma for Incorporating Companies Electronically (SPICe)” along with electronic MoA (SPICe MoA) and […]
In case of a company existing before the commencement of this act, the particulars are available registered under the Register of members registered under the Companies Act, 1956 shall be transferred to the New Register of Members in Form MGT-1 , and in case of additional information required as per the act and the rules thereunder, is provided by the members, such information may also be added in the registers as and when provided
1. Effecting conversion of Public limited Company in to Private Limited Company or vice versa- Under rule 33(2) a copy of order of the (competent authority) Tribunal approving the alteration, shall be filled with the Registrar in Form INC 27 with in 15 days from the date of receipt of the order from the (Central government) Tribunal.
Buy-back is one of the important provisions in the Companies Act, 2013 (the Act) which enables a company to purchase its own shares or other specified securities with inherent benefits to the company and its shareholders. A program of buy-back is resorted to by a company to enable it to
As we are aware of the fact that, the Company is one of the forms of separate legal entity and it can act on its behalf and in its own name. This fact is also sound accepted that the Company for making the growth enters into contract of arrangement or various transactions on daily basis with various parties. Mainly, into closely held companies and may also on other companies
As we all are very well aware of the fact, that the Company is required to hold its Annual General meeting within the stipulated time prescribed by Section 96 of the Companies Act, 2013 (hereinafter referred to as the 2013 Act). Rather than all of the time, it happens that the Company due to part of any circumstances is unable to hold the Annual General Meeting within the stipulated time prescribed by the Act.
