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...
Section 143 (11) of the Companies Act, 2013 stipulates that the Central Government may order for the inclusion of statement on specified matter in the auditor’s report for specified class or description of companies. Accordingly, CARO 2016 was issued in pursuance of Section 143 (11) of Companies Act 2013 for inclusion of the matters specified therein in auditors’ report.
Note on Prevention of Sexual Harassment of Women At Workplace ((Prevention, Prohibition And Redressal) Act, 2013 (Posh Act) BACKGROUND: The Act to prevent incidents of sexual harassment at workplace was enacted after 16 years of the Supreme Court judgment in the case of Vishaka & Ors. vs. State of Rajasthan & Ors. (1997 (7) SCC […]
Ministry of Corporate Affairs (MCA) has vide its notifications dated 18th December 2020, issued amendment in following rules: 1. Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2020: MCA has relaxed certain provisions under the law w.r.t. mandatory online proficiency self-assessment test that one has to undergo, post inclusion of his/her name in data […]
Direct Taxes Professionals’ Association has Requested FM for extension of validity of LLP settlement scheme, 2020, companies fresh start scheme, 2020 and scheme for relaxation of time for filing forms related to creation or modification of charges. It requested that all the deadlines of ROC compliances be extended to 31st March, 2021 or the scheme […]
Scheme for condonation of delay for companies restored on the Register of Companies between 01 December 2020 and 31 December 2020, under section 252 of the Companies Act, 2013
Availability of Companies Fresh Start Scheme-2020 Form as e-form w.e.f. 16th January, 2021 Companies Fresh Start Scheme, 2020 was a scheme which given a chance to enable companies to make good of any filing-related defaults, irrespective of the duration of default, and make a fresh start as a fully compliant entity. Companies Fresh Start Scheme, […]
Annual Compliance calendar for Unlisted Companies for the Financial Year (FY) 2020-21 [Under the Companies Act, 2013] Sr. No. Compliance Section & Rule Form Occurrence Due Date 1. Intimation by Director about disqualification Section 164(2) of the Companies Act, 2013 read with Rule 14(1) of the Companies (Appointment and Qualification of Directors) Rule, 2014 […]
What is an Offence? The term ‘Offence’ is not defined under the Companies Act 2013 (the ‘Act’). Sec 3(38) of the General Clauses Act, 1897 ‘Offence’ means any act or omission made punishable by any law for the time being in force. Section 2(n) of the Criminal Procedure Code ‘Offence’ means any act or omission […]
Handbook on Audit of CSR Activities, has been published by the ICAI in an effort to guide the members in meeting the expectations of the professionals and the stakeholders in this respect.
Loan to Directors etc. – Deletion of Non-obstante clause by the Companies (Amendment) Act, 2017 Section 185 of the Companies Act, 2013 (CA, 2013) was notified on September 12, 2013 and came into force on the same date replacing the old Section 295 of the Companies Act, 1956 (Erstwhile Act) which provides for loans to directors. With […]
