Registration Of Group of Comapanies

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M .K. Jha (Querist)
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27 November 2010 Dear Experts,

I want to ask You a critical question that

If a group(i.e. TATA Birla group) of companies(i.e. TATA Motors, TATA Steel etc.) want to register itself as a group then what the procedure of its registration?

There is any need to register all companies as per Companies Act 1956 before its a member of Such group?

Is any Company Group register itself as unique registration for all companies (w/o Regd. under Companies Act)

If is it Possible the refer me any case and section of Companies Act.

Please Reply me Immediately

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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20 July 2025 Great question about registration of a group of companies! Here’s a detailed explanation:

1. Can a Group of Companies register as a single entity?
No, under Indian law, a group of companies (like Tata Group, Birla Group) is not recognized as a separate legal entity.
Each company in the group is a separate legal entity and must be individually registered under the Companies Act, 1956 (now Companies Act, 2013).
There is no provision in the Companies Act to register a “group” as one entity or obtain a single registration for all companies in the group.
2. Registration requirements:
Each company in the group must be separately incorporated and registered with the Registrar of Companies (ROC) as per the Companies Act.
Each company will get its own Corporate Identity Number (CIN) and separate legal status.
The group is just an informal way to refer to a set of companies under common ownership or management.
3. Legal status of group/company groups:
A “group” is a commercial/management concept, not a legal one.
A group can be:
A holding company with subsidiaries.
A set of companies under common control or ownership.
But legally, they operate as independent companies.
4. Can the group get a unique registration?
No legal framework exists to register the group as a single entity.
Regulatory authorities deal with companies individually.
For tax or other regulatory purposes, companies in a group may be related entities but still file separate registrations and returns.
5. References in law:
Section 2(20) of Companies Act 2013 defines a “holding company” and “subsidiary company”, explaining relationships but not providing group registration.
No section allows for registering a group as one entity.
Case law and company law treat each company separately.
Summary:
Aspect Group of Companies
Legal Status No separate legal entity
Registration Each company must be registered separately
Unique Group Registration Not possible
Compliance Separate compliance for each company
Advice:
Register each company individually under Companies Act.
Use “group” as a business term for branding or corporate structuring.
Maintain group-level management through holding company or shareholding pattern.

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