Pending Financial Statements, Delayed AGM, and CCFS-2026A Note under the Companies Act, 20131. The Core DistinctionA company that has not prepared
its financial statements for earlier years may still be able to prepare ...
MCA V3 Portal and E-Filing — Recent Digitisation Changes
(2025-26)
How the migration of company forms from
MCA21 V2 to V3 is reshaping day-to-day compliance filings.
At a
Glance
• ...
Penalties, Compounding and Adjudication of Offences under the
Companies Act, 2013
How company law violations are
penalised, and how companies can settle many defaults through compounding.
At a
Glanc...
Secretarial Audit and Secretarial Standards under the Companies
Act, 2013
Which companies need a secretarial
audit, what MR-3 covers, and why Secretarial Standards SS-1 and SS-2 matter for
everyone.
A...
Significant Beneficial Owner (SBO) Reporting under the Companies
Act, 2013
Identifying the real individuals behind
layered shareholding structures, and the BEN forms companies must file.
At a
Glance...
Annual Compliance Calendar for Private Limited Companies
A practical, month-wise checklist of the
key Companies Act, 2013 filings every private company must track.
At a
Glance
•  ...
National Company Law Tribunal (NCLT) — Jurisdiction and Role
Understanding India's specialised
corporate court — what it hears, its structure, and the appeal process.
At a
Glance
• &nbs...
Oppression and Mismanagement under Sections 241-242 of the
Companies Act, 2013
How minority shareholders can seek
relief from the Tribunal against unfair or prejudicial conduct.
At a
Glance
•&n...
Compromises, Arrangements and Amalgamations under Section 230 of
the Companies Act, 2013
How companies restructure debt, merge,
or demerge through the Tribunal-sanctioned scheme process.
At a
Glance...
Fast Track Mergers under Section 233 — Expanded Scope (2025
Update)
How small companies, holding-subsidiary
structures, and now more categories can merge without going to the NCLT.
At a
Glance
...