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 NCLT Allahabad Bench dispensed with shareholder meetings after finding that all shareholders had consented to the proposed reduction of capital and conversion into a company limited by guarantee.
Recent NCLT decisions indicate that the absence of specific procedural rules may not prevent conversion from a company limited by shares to a company limited by guarantee where Section 18 substantively permits such conversion.
The MCA has widened CSR eligibility by recognizing subscriptions to Zero Coupon Zero Principal Instruments as a valid CSR activity. The amendment creates a new avenue for funding public welfare projects through Social Stock Exchange-listed NPOs.
The article explains how key Companies Act amendments affect tax treatment of penalties, CSR expenditure, related party transactions, and buybacks. It highlights why corporate law changes must be evaluated alongside their income-tax implications.
The article explains when Audit Committee, Board, and shareholder approvals are required for Related Party Transactions. It provides a practical framework for determining the correct approval level under the Companies Act and SEBI regulations.
The article explains when private companies can rely on MCA exemptions to borrow through board approval alone. It highlights the borrowing thresholds and default conditions that determine whether shareholder approval is required.
The article argues that Compulsorily Convertible Debentures qualify as financial liabilities under Ind AS 32. It explains why certain judicial remarks treating CCDs as equity may be non-binding obiter dicta rather than authoritative legal principles.
The article explains the legal framework, procedural requirements, and statutory compliances governing buy back of shares under the Companies Act, 2013. It highlights approval limits, filing requirements, solvency conditions, and methods of buy back.
MCA amends Schedule VII of the Companies Act to include subscription to zero coupon zero principal instruments on Social Stock Exchange under CSR.
MCA has amended the CSR Rules to recognize zero coupon zero principal instruments issued by Social Stock Exchange-listed NPOs. The amendment creates a new channel for CSR implementation while prescribing safeguards for fund utilization.
