Corporate Law Articles


Understanding the NFRA rules

Posted by CS Jigar Shah 22 May 2019 7808 Views

Five years after the Companies Act, 2013 provided for the creation of a National Financial Reporting Authority (NFRA), Government has taken steps to implement N...



Companies (Amendment) Ordinance, 2018

Posted by Sumit Talreja 08 October 2020 7899 Views

BROAD AMENDMENTS TO COMPANIES (AMENDMENT) ORDINANCE, 2018 The Ministry of Corporate Affairs has brought into effect Companies (Amendment) Ordinance, 2018 w.e.f...



Summary of the provisions of the Companies (Amendment) Ordinance 2018 by ICAI

Posted by Guest 16 November 2018 8016 Views

Summary of Provisions of The Companies (Amendment) Ordinance 2018 S. No Chapter/ Section number/ Subsection(s) in the Companies Act, 2013 ...



How to complain of fraud against companies?

Posted by CA Pradeep Kumar Rajput 13 May 2019 9638 Views

The government, in order to encourage better compliance of the law, has introduced the form SCP (Serious Complaint Form) for reporting the serious complaints re...



Key highlights of the Companies (Amendment) Ordinance, 2018

Posted by Ankit Agarwal 07 May 2019 9035 Views

The President has assented to the Ordinance [reviewing the offences under the Companies Act, 2013 ('Act')] which has been promulgated with effect fr



eForm AOC-5 - Why is it a relevant form for companies today?

Posted by CS Jigar Shah 01 May 2019 14390 Views

To incorporate a Company, proof of address is mandatory to have a registered office. So mostly a promoter of start-ups opens a Company using its own residential...



Crux on SS-4 : Secretarial standard on report of the board of directors

Posted by CS Shubham Katyal 30 April 2019 7718 Views

This Standard is issued by the Council of the Institute of Company Secretaries of India and may be called the Secretarial Standard-4 (SS-4) on �Report of



MGT-9 is it still relevant?

Posted by CS Jigar Shah 31 October 2018 10991 Views

Section 92(3) of the Companies Act, 2013 provides that �An extract of the annual return in such form as may be prescribed shall form part of the Board&rsq



Scope of XBRL reporting widens

Posted by Madhur Bihani 24 April 2019 8707 Views

Applicability of XBRL:As per Section 137 of Companies Act, 2013, the following class of companies shall file their financial stat



Whole lot about Significant Beneficial Ownership

Posted by CS Divesh Goyal 22 April 2019 5532 Views

SHORT SUMMARY:The Ministry of Corporate Affairs (the �MCA�) vide its circular dated the 13th of June, 2018 introduced the Companies (Significant Ben




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