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Companies Act 2013

The Companies Act 2013 is a crucial legislation in India governing the incorporation, functioning, and management of companies. Learn about the key provisions, compliance requirements, and legal framework under the Companies Act 2013.

Latest Articles


Mandatory Dematerialisation of Securities for Public & Private Companies: Legal Framework

Company Law : The Companies Act, 2013 and related rules now require most public and private companies to issue and transfer securities only in d...

May 21, 2026 138 Views 0 comment Print

Companies Act 2013 vs Companies Law Amendment Bill 2026

Company Law : The Companies Law Amendment Bill, 2026 proposes major reforms in corporate governance, compliance, and digital regulation. This ar...

May 20, 2026 507 Views 0 comment Print

Procedure for Shifting Registered Office Outside Local Limits Within Same State (Under Different ROC Jurisdiction)

Company Law : This guide explains the complete legal procedure for shifting a company’s registered office within the same state but under a di...

May 20, 2026 309 Views 0 comment Print

Transfer of Member Interest in No Share Capital Company

Company Law : Section 56 of Companies Act, 2013 requires execution of a proper instrument of transfer for transfer of interest of a member in a ...

May 18, 2026 780 Views 0 comment Print

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 483 Views 0 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 4893 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 17922 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 801 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 1407 Views 0 comment Print

MCA Consultation on Filing Reforms & Simplifying Compliance for Viksit Bharat 2047

Company Law : The initiative addresses inefficiencies in the current filing system and proposes consolidation and automation. It highlights a sh...

April 17, 2026 450 Views 0 comment Print


Latest Judiciary


In TDS Payment dispute, filing of Sale Deed documents was necessary to prove sale consideration

Income Tax : In a commercial suit regarding specific performance, High Court had allowed a Civil Revision Petition by setting aside the order o...

May 21, 2026 93 Views 0 comment Print

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 171 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 414 Views 0 comment Print

Writ not entertained since alternative remedy of approaching NCLAT available

Company Law : Bombay High Court held that writ petition cannot be entertained in the face of availability of alternative remedy of approaching t...

April 6, 2026 303 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 381 Views 0 comment Print


Latest Notifications


No Multiplicative Penalty for Single Private Placement Violation: ROC Pune

Company Law : ROC Pune held that procedural lapses in a private placement involving one investor formed part of a single integrated transaction ...

May 21, 2026 2112 Views 0 comment Print

ROC Pune Imposes Reduced Penalty Due to Delay in Filing MGT-14 by Start-Up Company

Company Law : ROC Pune penalized a start-up company and its officers for delayed filing of e-Form MGT-14 relating to a Special Resolution under ...

May 21, 2026 159 Views 0 comment Print

ROC Pune Imposes Penalty Due to 46-Day Delay in Filing PAS-3 Return of Allotment

Company Law : ROC Pune penalized a company and its directors for delayed filing of e-Form PAS-3 relating to private placement allotment under Se...

May 21, 2026 96 Views 0 comment Print

ROC Pune Imposes Penalty as Private Placement Funds Were Used Before PAS-3 Filing

Company Law : ROC Pune penalized a company and its directors for utilizing private placement funds before filing return of allotment under Secti...

May 21, 2026 81 Views 0 comment Print

ROC Imposes Penalty Due to Incorrect AGM Date in AOC-4 XBRL Filing

Company Law : ROC Mumbai-II imposed penalty under Section 450 after a company incorrectly mentioned the AGM date in Form AOC-4 XBRL. The order h...

May 21, 2026 108 Views 0 comment Print


Form AOC-4 available for e-filing requiring pre-certification by company secretary in practice

September 9, 2015 50279 Views 0 comment Print

CL & G  Dated- September 08, 2015 Subject: Companies (Accounts) Second Amendment Rules, 2015; Notification regarding sub-section (6) of section 129 of the Companies Act, 2013 (18 of 2013) Notification regarding sub-section (1) of section 467 of the Companies Act, 2013 (18 of 2013) Dear Professional Colleagues, The Ministry of Corporate Affairs vide its notification […]

Companies (Filing of Documents and Forms in XBRL) Rules, 2015

September 9, 2015 16104 Views 0 comment Print

These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. (2) They shall come into force from the date of their publication in the Official Gazette.

SS-1- A challenge for closely held companies

September 9, 2015 6306 Views 0 comment Print

The SS-1, Secretarial Standard on meetings of the board of directors being effective from 01st July, 2015, were voluntarily adopted by big corporate as a good secretarial practices. But now SS-1 after coming into force made a big challenge for the private companies and unlisted public companies in the practice of preparation of notice of the board/committee meetings and its minutes thereon, along with attendance register and other records.

Financial Statement Consolidation, Where a Company have only Associate or Joint Venture but No Subsidiary

September 9, 2015 135075 Views 12 comments Print

Definition of Subsidiary has been changed under Companies Act 2013 only for the Purpose of Compliance with Section 129(3) which requires a company to prepare and Present consolidated financial statement.

C.A. FINAL -Amendments for Nov 2015 Exam ‘Advanced Auditing and Professional Ethics’

September 6, 2015 3375 Views 0 comment Print

The Article covers notes for CA FInal Students appearing for November 2015 examination and are also useful for others. Articles Covers the topic 1. Audit Report 2. Cost audit 3. CARO and amendment in Professional Ethics related regulations.

Amendment in Disclosure of Trade Payables under Companies Act, 2013

September 4, 2015 20848 Views 0 comment Print

Under heading Equity and Liabilities, in para (4), for (b) Trade payables following shall be substituted‑ (A) total outstanding dues of micro enterprises and small enterprises; and (B) total outstanding dues of creditors other than micro enterprises and small enterprises.”.

Exemption to Govt. Defence Equipment & Space Research Companies from Disclosure in Profit & Loss Account

September 4, 2015 2179 Views 0 comment Print

Central Government hereby, in public interest, directs that paras 5 (ii) (a) ( 1 ), 5 (ii) (a) (2), 5(ii) (e), 5 (iii), 5 (viii) (a), 5 (viii) (b), 5 (viii) (c) and 5 (viii) (e) relating to Additional Information of the General Instructions for preparation of Statement of Profit and Loss in Schedule III of the Companies Act, 2013 shall not apply to government companies producing Defence Equipment including the Space Research subject to fulfilment of following conditions, namely:-

Companies (Accounts) Second Amendment Rules, 2015

September 4, 2015 6531 Views 0 comment Print

MCA introduces new form for filing of consolidated financial statements vide notification no. G.S.R. 680(E). [F.NO.1/19/2013-CL-V-PART] Dated- 04th September 2015 View / Download Notification

Handling Related Party Transactions – Unlisted Companies

September 3, 2015 8545 Views 1 comment Print

This article examines the relevant provisions of the Companies Act, 2013 (CA, 2013), as amended till date, relating to Related Party Transactions (RPT) and list out the compliances to be done by UNLISTED COMPANIES while dealing with RPT.

Provisions related to ‘Private Placement’ under Companies Act 2013

September 2, 2015 15320 Views 0 comment Print

Tug of war between Private Placement and Preferential Offer: Section 42 of the Companies Act, 2013, read with Rule 14 of the Companies (Prospectus and Allotment of Securities) Rules, 2014 prescribe the procedure for private placement of securities to any persons through the issue of a private placement offer letter and subject to an overall cap of 200

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