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8 guides
Directors
Find focused guidance for director identity filings, changes in office and regulated financial arrangements.4 guides
Share Capital
Understand core share-capital concepts and the disclosure workflows around beneficial interests and ownership.Start here
Essential Companies Act & MCA guides
Company Annual Filing with ROC: Core Forms and Compliance Workflow
A practical guide to what ROC annual filing covers, which forms usually apply, how the filing clock runs from the AGM, and where exceptions change the answer.
Board Meetings under the Companies Act: Process, Records and Compliance
A practical guide to board meetings under the Companies Act, 2013, covering frequency, notice, quorum, video conferencing, minutes, resolutions by circulation, and key follow-up compliance points.
Small Company under Companies Act: ₹10 Crore/₹100 Crore Test, Exclusions and Compliance Benefits
A practical guide to the small-company definition under the Companies Act, including the ₹10 crore capital and ₹100 crore turnover tests, statutory exclusions, compliance relaxations and year-end classification checklist.
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Latest Companies Act & MCA articles
Auditor Rotation under Companies Act, 2013: Applicability, 5/10-Year Limits and Cooling-Off Rules
A practical Companies Act guide to when auditor rotation is mandatory, the five-year individual and ten-year firm limits, the ₹50 crore private-company threshold, cooling-off rules, network restrictions and a compliance checklist.
MSME Form 1 Filing: Who Must File, the 45-Day Test and a Practical Half-Yearly Checklist
A practical guide to MSME Form 1 under the Companies Act framework, covering who is a specified company, the 45-day payment test, the half-yearly filing periods, the 2024 revised disclosure format and a finance-team reconciliation workflow.
Form PAS-6 Explained: Half-Yearly Share Capital Reconciliation for Unlisted Public Companies
A practical PAS-6 guide for unlisted public companies covering Rule 9A applicability, the 60-day half-yearly filing cycle, professional certification, ISIN and capital reconciliation, mismatch handling and a close checklist.
Registered Office vs Corporate Office vs Branch Office in India: Legal Difference and Compliance Checklist
Understand the legal difference between a company's registered office, corporate office and branch office in India, including Section 12 duties, branch-office meaning, INC-22 context and a practical compliance checklist.
Director Resignation vs Removal Under the Companies Act: Section 168 vs Section 169
A practical comparison of director resignation and removal under the Companies Act, 2013, covering who initiates the exit, when it takes effect, shareholder procedure, hearing rights, ROC follow-up and common compliance mistakes.
Audit Committee Under Section 177: Applicability, Composition, Powers and Vigil Mechanism
A practical Companies Act guide to Section 177 covering Audit Committee applicability, Rule 4 thresholds, composition, statutory powers and the separate vigil-mechanism test.
Dormant Company under Companies Act: Eligibility, MSC-1, Annual Compliance and Reactivation
A practical Companies Act guide to dormant-company status covering section 455 eligibility, significant accounting transactions, MSC-1, annual MSC-3 compliance, minimum directors and reactivation through MSC-4.
Secretarial Audit Applicability Under Section 204: When Form MR-3 Is Required and How to Prepare
A practical Companies Act guide to secretarial audit applicability under section 204 and Rule 9, covering the ₹50 crore capital, ₹250 crore turnover and ₹100 crore borrowing tests, Form MR-3 and a year-end preparation checklist.
MGT-8 Annual Return Certification: Applicability, Thresholds and PCS Verification Checklist
A practical guide to MGT-8 certification under section 92(2), including applicability thresholds, the difference between signing and certification, evidence a PCS should review, and a year-end readiness workflow.
MGT-4, MGT-5 and MGT-6 Under Section 89: Beneficial Interest in Shares Explained
A practical Companies Act guide to section 89 beneficial-interest disclosures, including who files MGT-4 and MGT-5, the company’s MGT-6 filing, change reporting, records and the distinction from SBO compliance.
How to Change a Company’s Registered Office in India: INC-22, Approvals and Filing Checklist
A practical guide to changing a company’s registered office under the Companies Act, including INC-22, special resolutions, RoC-jurisdiction shifts, Regional Director approval and post-filing updates.
LLP Partner vs Designated Partner: Who Carries the Compliance Duty Under the LLP Act
Every designated partner is a partner, but not the reverse. Section 7 eligibility, the 120-day residence test, DPIN and consent, section 8 duties, the section 9 thirty-day rule and Form 4 filings, with a worked example.
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About Companies Act & MCA guidance
This collection brings historical Companies Act, Company Law, Corporate Compliance, MCA/ROC and LLP labels into one navigable library without changing the published articles. Use the focused topic pages to find guidance for filing, director and share-capital tasks.
