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 : 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 : This guide explains the complete process for quick Private Limited Company registration in India, including required documents, DS...
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 Delhi imposed penalties under Section 450 after a company failed to appoint an internal auditor despite crossing prescribed fi...
Company Law : ROC Delhi imposed penalties after a company failed to form Audit and Nomination Committees despite crossing the prescribed turnove...
Company Law : ROC Kolkata imposed penalties after a company incorrectly reported that consolidated financial statements were not applicable in i...
Company Law : ROC Kolkata penalized a company and its directors for not appointing a woman director after turnover crossed ₹300 crore. The ord...
Company Law : ROC Uttar Pradesh imposed penalties under Section 134(8) after finding that the company’s directors failed to provide comments o...
Amitav Ganguly Background The Board of Directors {Board} of a company is its highest decision making organ. However the shareholders’ jurisdictions always exist as per the scheme of the Company jurisprudence. The directors constituting the Board act collectively, as well as individually, depending upon the position they hold and the authorities granted to them by […]
Right Issue-{Section 62 (1) (a) of Companies Act, 2013}- 1) A Company can issue equity shares to its existing shareholders in proportion to the paid-up capital of the Company by sending offer letter to them.
The existing sub-clause (ix), of rule 2(1)(c) Compulsory convertible bonds or debentures convertible within a period of five years are included in ‘exempt Deposits’, under the extant rules, Now, it covers these compulsorily convertible bonds or debentures convertible within a period of up to ten years (instead of five years) in ‘exempt Deposits’.
For easy reference for our members and students, we have chapter wise compiled all the Rules, amendment Rules, Circulars, Removal of Difficulties order (RODs) and Notifications in an easy to use format, in tabular form.
1. Company- Annual return in a layman’s term means a return which a company is required to file annually and further it is a snapshot of company information as they stood on the close of the financial year. Section 92 of the Companies Act, 2013 and the Companies (Management and Administration) Rules, 2014 deals with filling of Annual Return of a Company
While there may be no single universally accepted definition of Corporate Social Responsibility (CSR), each definition that currently exists underpins the impact that businesses have on society at large and the societal expectations of them. Although the roots of CSR lie in philanthropic activities
This petition for winding up has been preferred by the company itself without referring to the relevant clause of Section 433 of the Companies Act, 1956 (‘the Act’ in short), however, in course of argument it was informed that the petition is under Section 433 (e) of the Act.
Now the Corporate(s) instituted rigorous policy to allow employees to bring unethical and illegal practices to the frontage to encourage openness. Although some of the companies already have a Whistle-Blower policy as a good corporate governance practice, other companies to which Vigil (Whistle-Blower) Mechanism is applicable have framed
Introduction: The Companies (Amendment) Bill, 2016 was introduced in Lok Sabha on March 16, 2016. It seeks to amend the Companies Act, 2013. Through this article an attempt has been made to analyze the effect of such proposed amendments.
Since the Ministry of Corporate Affairs is keen to move its attitude towards social development, they inserted a welcome provision of “CORPORATE SOCIAL RESPONSIBILITY” wide section no. 135 in new companies act, 2013.
