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.
CA, CS, CMA : A comprehensive guide covering 175 legal compliances for July 2026 under FEMA, Income Tax, GST, SEBI, Companies Act, Labour Laws, ...
Company Law : The Companies Act, 2013 requires most companies to hold four Board Meetings annually, while OPCs, Small Companies, and Dormant Com...
Company Law : This guide provides a complete AGM compliance tracker covering pre-AGM, AGM-day, post-AGM, and IEPF obligations under the Companie...
Company Law : MCA has revised the Director KYC framework, requiring DIR-3 KYC (Web) only once every three financial years. The changes reduce co...
Company Law : Learn how the Companies Act, 2013 regulates managerial remuneration through profit-linked limits, approval requirements, and gover...
Company Law : MCA has cautioned stakeholders against phishing calls, WhatsApp messages, emails, fake websites, and ZIP attachments impersonating...
Company Law : ICSI has urged the Government to amend the law to allow Company Secretaries in Practice to appear before DRTs and DRATs. It argues...
Company Law : ICSI has urged the MCA to ensure eligible companies comply with Section 203 by appointing Whole-time Company Secretaries. The repr...
Corporate Law : NSO has launched the Annual Survey of Incorporated Services Sector Enterprises (ASISSE) to collect comprehensive economic and oper...
Company Law : ICSI has requested the MCA to grant compliance relaxations following technical disruptions caused by the Data Centre fire. The pro...
Company Law : Madhya Pradesh HC dismissed a winding up petition, holding that a bona fide dispute over liability required adjudication before th...
Company Law : NCLT retained the freeze on assets citing serious SFIO findings but ordered defreezing of the salary account and family members' a...
Corporate Law : The Court ruled that, without a transfer application and parallel insolvency proceedings, shifting a winding-up case to NCLT was u...
Company Law : NCLT permitted stakeholder meetings after accepting clarifications on forfeited warrants, disclosures, and scheme compliance under...
Company Law : The NCLAT held that CFO nominees must satisfy the eligibility requirements under Section 203 of the Companies Act. It set aside th...
Company Law : MCA has allowed companies to file Form DPT-3 for FY 2025-26 without additional fees until 31 July 2026 due to disruptions caused b...
Company Law : MCA notifies the New Development Bank under Section 2(11)(ii) of the Companies Act, 2013, specifying it as a body corporate for th...
Company Law : ROC Mumbai penalized a director after Form AOC-4 contained an incorrect AGM due date. The order emphasizes that directors are resp...
Company Law : ROC Mumbai imposed a penalty after finding that an individual held two Director Identification Numbers in violation of Section 155...
Company Law : ROC Mumbai penalized a Whole Time Director for filing Form DIR-12 with an incorrect CFO appointment date. The order reiterates tha...
The 2025 amendment replaces annual DIR-3 KYC compliance with a filing requirement once every three consecutive financial years. Directors must now track their cycle based on the year their DIN was allotted and file by 30 June of the relevant year.
Form DPT-3 focuses solely on deposits and loans outstanding as of 31 March. Borrowings fully repaid before year-end generally do not require reporting.
The 2025 amendment replaces annual DIR-3 KYC filings with a triennial compliance framework. Directors now need to file KYC once every three financial years while continuing to report changes in particulars within prescribed timelines.
The MCA has replaced annual DIR-3 KYC filings with a once-in-three-years framework. Most DIN holders who complied in FY 2025-26 are exempt from filing in FY 2026-27.
The article explains that stamp duty on securities is calculated based on consideration under the amended Indian Stamp Act. Since gifts involve no consideration, transfer of shares by way of gift attracts no stamp duty, though Form SH-4 remains mandatory.
Rule 9B requires shareholders to dematerialize securities before any transfer takes place. The requirement applies equally to gift transfers and cannot be avoided through a Gift Deed.
The ROC held that shares issued at a price lower than the registered valuer’s determined value violated Section 62(1)(c). Even a shortfall of ₹0.59 per share attracted penalties under the Companies Act.
The Court held that shares acquired in a buy-back are mandatorily extinguished under company law and therefore cannot be treated as property received by the company. Section 56(2)(x) was found inapplicable to such transactions.
ROC Pune held that possession of more than one Director Identification Number constitutes a violation of Section 155 of the Companies Act. Despite the absence of mala fide intent, penalty under Section 159 was imposed for the default.
ROC held that circulating the private placement offer letter before filing Form MGT-14 violated Section 42(3) and Rule 14(8). The case underscores the importance of completing prerequisite filings before initiating private placement offers.
