Company Law : The FAQ clarifies that the Companies Act, 2013 does not restrict adjournment of a duly convened and commenced AGM. An adjourned AG...
Company Law : This FAQ examines the statutory authorities empowered to convene an Extraordinary General Meeting under the Companies Act, 2013. I...
Company Law : The 2025 amendment replaces annual DIR-3 KYC filings with a triennial compliance framework. Directors now need to file KYC once ev...
Company Law : The article explains when private companies can rely on MCA exemptions to borrow through board approval alone. It highlights the b...
Company Law : The article explains how Audit Committee, Board, and shareholder approvals apply to related party transactions under corporate law...
Company Law : The MCA has widened CSR eligibility by recognizing subscriptions to Zero Coupon Zero Principal Instruments as a valid CSR activity...
Company Law : The initiative addresses inefficiencies in the current filing system and proposes consolidation and automation. It highlights a sh...
Company Law : NFRA found major deficiencies in audit documentation and archival practices. The report highlights the need for stronger controls ...
Company Law : The inspection report highlights deficiencies in audit documentation, independence monitoring and compliance with auditing standar...
Company Law : The regulator found that the audit firm lacked an effective monitoring mechanism to ensure firmwide independence policies were pro...
Company Law : Penalty imposed on Sh. Laxit Awla under Section 165 of Companies Act, 2013, for exceeding directorship limits. Details on violatio...
Corporate Law : That the period of lockdown ordered by the Central Government and the State Governments including the period as may be extended ei...
Company Law : The MCA has amended the valuation rules to require Registered Valuer Organisations to maintain a minimum paid-up capital of ₹25 ...
Company Law : The Registrar of Companies penalized the company and its authorized signatory after an incorrect document was attached with Form A...
Company Law : MCA amends Schedule VII of the Companies Act to include subscription to zero coupon zero principal instruments on Social Stock Exc...
Company Law : MCA has amended the CSR Rules to recognize zero coupon zero principal instruments issued by Social Stock Exchange-listed NPOs. The...
Company Law : ROC Mumbai held that repeated return of official notices proved non-maintenance of a registered office under Section 12(1) of the ...
S.O. 3388(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Companies (Amendment) Act, 2015 (21 of 2015), the Central Government hereby appoints the 14th day of December, 2015 as the date on which the provisions of section 13 and 14 of the said Act shall come into force.
13. Reporting of frauds by auditor and other matters: (1) lf an auditor of a company, in the course of the performance of his duties as statutory auditor, has reason to believe that an offence of fraud, which involves or is expected to involve individually an amount of rupees one crore or above, is being or has been committed against the company by its officers or employees, the auditor shall report the matter to the Central Government.
In continuation of this Ministry’s General Circular 14/2015 dated 28.10.2015, keeping in view requests received from various stakeholders, it has been decided to relax the additional fees payable on e-forms AOC4, AOC (CFS) AOC-4 XBRL and e- Form MGT-7 upto 30.12,2015, wherever additional fee is applicable.
G.S.R. (E).-In exercise of the powers conferred under sub-sections (2) and (3) of section 92 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Management and Administration) Rules, 2014, namely:-
G.S.R. .—In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Share Capital and Debentures) Rules, 2014, namely:—1. (1) These rules may be called the Companies (Share Capital and Debentures) Third Amendment Rules, 2015.
The Regional Directors specified in column (1) of the Table shall continue to exercise the functions conferred upon them under the Companies Act, 1956 or delegated under that Act in respect of rovisions of that Act, which are still in force.
In continuation of this Ministry’s General Circular No. 10/2015 dated 13.07.2015, keeping in view the request received from various stakeholders, it has been decided to relax the additional fee payable on forms AOC-4 and AOC-4 XBRI upto 30th November, 2015, The additional fee requirement for MGT-7 E-Form is also relaxed for all such forms filed till 30th Novernber, 2015, wherever additional fee is applicable.
G.S.R. 800(E).- In exercise of the powers conferred by sub-section (5) of Section 211 of the Companies Act, 2013 (18 of 2013) and in supersession of the Serious Fraud Investigation Office, Ministry of Corporate Affairs, Additional Director (Capital Market) (Group ‘A’ Post) Recruitment Rules 2006 and the Serious Fraud Investigation Office,
In the Companies (Management and Administration) Rules, 2014, in Form No. MGT-7, in paragraph I, under serial number (i), after Global Location Number (GLN) of the Company, the following shall be inserted, namely:- Permanent Account Number (PAN) of the Company.
General Circular No. 13/2015 A High level Committee was constituted to suggest measures for improved monitoring of the implementation of Corporate Social Responsibility policies by the companies under Section 135 of the Companies Act, 2013, vide OM of even no. dated 03.02.2015. The Committee has been granted extension of another one month with the approval of Hon’ble Union Minister for Corporate Affairs to submit its report by 22.09.2015.
