Corporate Law Articles

Strike-Off of a Section 8 Company: Not As Straightforward As It Seems

CS Divesh Goyal 17 April 2026 at 10:31

Closing a Section 8 Company isn’t straightforward. Explore legal routes, compliance steps, and key risks under the Companies Act, 2013 and IBC, 2016 for proper dissolution.

Corporate Laws (Amendment) Bill 2026: CFOs & Directors Face Increased Accountability on Cost Audit

CMA Navneet Kr Jain 17 April 2026 at 10:15

Explore the key amendments to Section 148 under the Corporate Laws (Amendment) Bill 2026, highlighting increased accountability for CFOs, MDs, and WTDs in cost records and audit, introduction of cost accounting standards, and enhanced governance over cost data for better policy decision-making.

Section 403 Explained: Why Rs 100 Per Day Late Fee Applies on AOC-4 & MGT-7

CS Binit Thakur 16 April 2026 at 09:09

Understand Section 403 of the Companies Act, 2013 and why Rs 100 per day late filing fee applies for AOC-4 and MGT-7. Learn how delay is calculated from the original due date under Sections 92 and 137, even if AGM is delayed.

Companies Compliance Facilitation Scheme, 2026 (CCFS-2026): A Golden Compliance Reset for Defaulting Companies

CS Binit Thakur 14 April 2026 at 10:10

The MCA's Companies Compliance Facilitation Scheme (CCFS-2026) offers a one-time opportunity from April 15 to July 15, 2026, for companies to clear pending filings at significantly reduced fees, gain immunity from penalties and opt for dormancy or strike-off, helping regularise compliance and avoid strict post-deadline action.