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...
As we all are aware that Ministry of Corporate Affairs (MCA) in strict action mode since last 2-3 years and have strike off large no of Companies on its own motion and disqualified their directors for being a director for five years, just because of non-filing of due Statutory Annual Returns for continuously last Three […]
There are several types of directors in companies and there are several types of companies and then there are certain mandatory rules for companies to appoint certain kind of directors in certain companies. Confused? Probably, yes. This article provides a brief to the various classes of directors and their appointment.
Be ready to file Form PAS-6 [Reconciliation of Share Capital Audit Report (half-yearly)] till 13th September, 2020 The Ministry of Corporate Affairs (MCA) has introduced a new form i.e. Form PAS-6 [Reconciliation of Share Capital Audit Report (half-yearly)] which is basically used for the reconciliation of the share capital audit report on the half-year basis. […]
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 […]
