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...
Article explains Manner of Rotation of Statutory Auditors under Companies (Audit and Auditors) Rules, 2014 read with Section 139 of Companies Act, 2013. A. Section 139(2) and Rule 5 of the Companies (Audit and Auditors) Rules 2014– Maximum term for appointment of auditors 1. In case of every listed company; 2. All Unlisted companies having […]
Decoding MCA E- Form PAS -6 Terms, Reporting Period, Moratorium Period with Draft Certificate – Reconciliation of Share Capital Audit Report on half yearly basis. ♦ Introduction: MCA vide General Circular G.S.R. 376(E). dated 22nd May, 2019 has came up with Reconciliation of Share Capital Audit Report (Half-yearly) pursuant to sub-rule Rule 9A (8) of […]
E-form PAS-6 by unlisted Public Companies for reconciliation of share capital audit report Ministry of Corporate Affairs (“MCA”) vide its notification dated 10th September, 2018, inserted Rule 9A of Companies (Prospectus and Allotment of Securities), Rules, 2014, (hereinafter called “said rules”) for Issue of securities in dematerialised form by unlisted public companies which is effective […]
In this write up, we will discuss how to hold an AGM via VC OR OAVM for companies which are not required to facilitate e-voting. *Please refer to the below article know in detail about the process for companies which opt for e-voting facility https://taxguru.in/company-law/holding-agm-vc-oavm-part-i.html Following are the requirements which are to be fulfilled for […]
MCA rolled out a new rule in the Companies (Acceptance of Deposits), Rules, 2014 which is DPT-3 form.It is required to be filed annually by 30 June.
Article complies Annual Compliance Checklist For Unlisted Public Company (2020-21) and provides list of forms to be filed, details of such forms, Section and Rules of Companies Act, 2013 under which such filing is required and due date for filing of forms. SR. NO FORM PARTICULARS SECTION DUE DATES 1 MBP-1 Notice of interest of […]
XBRL- EXTENSIBLE BUSINESS REPORTING LANGUAGE Statutory Requirement – Applicability of XBRL Filing with Registrars: The Companies (Filing of Documents and Forms in XBRL) Rules, 2015 The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I:- (i) Companies listed with stock […]
Article explains Law(s) Governing the eForm PAS-6: Reconciliation of Share Capital Audit Report (Half Yearly), Purpose of the eForm PAS-6: Reconciliation of Share Capital Audit Report (Half Yearly), Meaning of Key Fields of eForm PAS-6 and what to be filled in those fields, Provisions related to Person who can Sign eForm PAS-6 Digitally on Behalf of the Company, Certification of eForm PAS-6, Fee Rules related to filing of eForm PAS-6, Processing Type of eForm PAS-6, SRN Generation On successful submission of the eForm PAS-6, Email on Complete Processing of eForm PAS-6, Companies exempt from filing of eForm PAS-6 & Due Date for Filing eForm PAS-6
MCA has issued several notifications either to clarify or broaden the ambit of Schedule VII. This Notification is yet another step taken by the MCA for widening the scope of CSR activities to include CAPF and CMPF veterans and their dependants and war widows.
Article explains Conversion of LLP into Company under Companies Act, 2013 and explains about Companies capable of being registered Relevant Section 366, Resolution in General Meeting required to be passed Section 366(2), Rule 3(1) of the Companies (Authorized to Register) Rules 2014, Information and documents required to be filed with registrar Rule 3(2), Verification under […]
