Compliance guides
Law · Sections
When must a director disclose interest under section 184?
How section 184 of the Companies Act, 2013 requires Form MBP-1, the first-meeting and first-meeting-of-the-year clocks, the 2 percent shareholding recusal test, the eight-year retention of notices, and the Rs 1 lakh penalty.
How-to · MCA
When must Form CHG-1 be filed after creating a charge?
How a company registers a charge in Form CHG-1 under section 77 of the Companies Act, 2013, the 30-day clock, the extra 60 days the Registrar can allow, and why an unregistered charge is ignored in a winding up.
How-to · MCA
How do I change a company's registered office in Form INC-22?
How Form INC-22 records a change of registered office under section 12 of the Companies Act, 2013, the 30-day clock, when a special resolution and Form MGT-14 are also required, and the Rs 1,000 a day penalty cap.
How-to · MCA
How does a company apply to strike off its name in Form STK-2?
How a company applies in Form STK-2 under section 248(2) of the Companies Act, 2013 to remove its name from the register, the Rs 10,000 fee, overdue AOC-4 and MGT-7 that must be filed first, and why a section 8 company cannot use this route.
Definitions · Company law
What is a DSC for MCA filings?
What a DSC is, its legal basis in the Information Technology Act, 2000, why MCA, income tax, and GST filings need one, the Class 3 certificate now used, typical one to three year validity, and how a DSC differs from a DIN.
Law · Sections
How many board meetings does section 173 require?
How section 173 of the Companies Act, 2013 governs board meetings: the first meeting within 30 days, at least four meetings a year with no more than 120 days between two, the relaxed rule for OPCs, small and dormant companies, the seven-day notice, and video participation.
Law · Sections
Who is a significant beneficial owner under section 90?
Who is a significant beneficial owner under section 90 of the Companies Act, 2013 and the SBO Rules, 2018: the 10% indirect-holding test, the declaration duty, the company register, and how it links to Forms BEN-1 and BEN-2.
Definitions · Cross-cutting
What is the difference between an Act and a rule?
What separates an Act, a rule, and a regulation in Indian law: the Act is passed by the legislature, rules are made by the government under the Act, and regulations are made by a regulator under its parent Act. How each takes effect and where to read it.
Definitions · Cross-cutting
What is statutory compliance in India?
What statutory compliance means for an Indian business: following the obligations set by Acts, rules, and regulations across company law, tax, GST, labour, and sector regulators, and how filings, registers, and payments make up the compliance load.
Law · Sections
Can a company accept deposits under section 73?
What section 73 of the Companies Act, 2013 prohibits, the member-deposit route it allows with conditions, the exemptions for banking and non-banking finance companies, how it links to the deposit rules and DPT-3, and how to verify the current position.