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.
Company Law : The Companies Act, 2013 and related rules now require most public and private companies to issue and transfer securities only in d...
Company Law : The Companies Law Amendment Bill, 2026 proposes major reforms in corporate governance, compliance, and digital regulation. This ar...
Company Law : This guide explains the complete legal procedure for shifting a company’s registered office within the same state but under a di...
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 ...
Corporate Law : The article explains how digital adjudication systems, virtual hearings, and online compliance platforms are reshaping India’s c...
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...
Company Law : ICSI recommended restoring public access to basic company master data without mandatory login requirements. The representation sta...
Company Law : NFRA introduced guidelines to evaluate audit firms’ compliance and quality control systems. The framework emphasizes governance,...
Company Law : The issue is ambiguity in filing authority during liquidation. ICSI has requested clarity to enable liquidators to maintain statut...
Company Law : The initiative addresses inefficiencies in the current filing system and proposes consolidation and automation. It highlights a sh...
Income Tax : In a commercial suit regarding specific performance, High Court had allowed a Civil Revision Petition by setting aside the order o...
Company Law : The Madras High Court permitted Nidhi companies to submit fresh replies against NDH-4 rejection orders and directed authorities to...
Company Law : Legal Analysis and Narrative Brief: Dale and Carrington Investment Pvt. Ltd. and Another v. P.K. Prathapan and Others (Supreme Cou...
Company Law : Bombay High Court held that writ petition cannot be entertained in the face of availability of alternative remedy of approaching t...
Company Law : The case examined whether Tribunal approval was required for extending preference share redemption. It was held that such extensio...
Company Law : ROC Pune held that procedural lapses in a private placement involving one investor formed part of a single integrated transaction ...
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 ...
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...
Company Law : ROC Pune penalized a company and its directors for utilizing private placement funds before filing return of allotment under Secti...
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...
Accounting Standards (AS) 14 Accounting for Amalgamations deals with accounting for amalgamations and the treatment of any resultant goodwill or reserves. This Standard is directed principally to companies although some of its requirements also apply to financial statements of other enterprises.
Accounting Standards (AS) 13- Accounting for Investments deals with accounting for investments in the financial statements of enterprises and related disclosure requirements.
Accounting Standards (AS) 12 Accounting for Government Grants deals with accounting for government grants. Government grants are sometimes called by other names such as subsidies, cash incentives, duty drawbacks, etc.
Accounting Standards (AS) 11 The Effects of Changes in Foreign Exchange Rates should be applied (a) in accounting for transactions in foreign currencies; and (b) in translating the financial statements of foreign operations.
Accounting Standards (AS) 10 Property, Plant and Equipment is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about investment made by an enterprise in its property, plant and equipment and the changes in such investment.
Accounting Standard (AS) 9 Revenue Recognition deals with the bases for recognition of revenue in the statement of profit and loss of an enterprise. The Standard is concerned with the recognition of revenue arising in the course of the ordinary activities of the enterprise from the sale of goods, the rendering of services, and the use by others of enterprise resources yielding interest, royalties and dividends.
Accounting Standard (AS) 7 Construction Contracts prescribe the accounting treatment of revenue and costs associated with construction contracts. Because of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usually fall into different accounting periods.
AS 5 – Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies prescribe the classification and disclosure of certain items in the statement of profit and loss so that all enterprises prepare and present such a statement on a uniform basis.
Accounting Standard (AS) 4- Contingencies and Events Occurring After the Balance Sheet Date deals with the treatment in financial statements of (a) contingencies, and (b) events occurring after the balance sheet date.
Accounting Standard (AS) 3 Cash Flow Statements deals with the provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a cash flow statement which classifies cash flows during the period from operating, investing and financing activities.
