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...
Learn how the Companies Act, 2013 regulates managerial remuneration through profit-linked limits, approval requirements, and governance safeguards to ensure fair executive compensation.
Calcutta HC directed completion of liquidation of 32 banking companies within six months with periodic reporting to RBI.
The article explains that SBI and PNB are statutory bodies created under separate Acts and are therefore not governed by the Companies Act, 2013.
The article explains that eligible Government companies require Central Government approval under Sections 230–232. NCLT approval is replaced by virtue of the 2017 MCA notification.
The article examines the Hamlin Trust ruling, where the NCLAT held that CFO appointments must satisfy Section 203 eligibility requirements. It discusses the implications for private companies voluntarily appointing KMPs.
Section 186(2) covers guarantees connected with loans, while MCA Circular No. 04/2015 clarifies that genuine performance guarantees issued in the ordinary course of business are excluded from the prescribed limits.
Learn whether principal, accrued interest, and unpaid interest should be included in Form DPT-3 and how to report them correctly using the Adjustment column.
The article explains that under the Companies Act, direct shareholding determines associate company status. Ind AS 28, however, treats C Limited as an associate only for consolidated accounts.
Section 186 prescribes limits on inter-corporate loans, guarantees, and investments, requiring board and shareholder approvals beyond specified thresholds. Non-compliance can result in significant penalties and imprisonment for defaulting officers.
This guide compiles depreciation rates under the Income-tax Act and useful lives under the Companies Act for various business assets. It serves as a comprehensive reference for calculating depreciation across different asset classes.
