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Companies Law


  1. Companies Act, 2013

  2. Rules

  3. Companies (Arrests in connection with Investigation by Serious Fraud Investigation Office) Rules, 2017

  4. Investor Education and Protection Fund Authority (Recruitment, Salary and other Terms and Conditions of Service of General Manager and Assistant General Manager) Rules, 2017

  5. Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016

  6. National Company Law Tribunal (Procedure for reduction of share capital of Company) Rules, 2016

  7. Companies (Compromises, Arrangements and Amalgamations) Rules, 2016

  8. Companies (Transfer of Pending Proceedings) Rules, 2016

  9. Companies (Mediation and Conciliation) Rules, 2016

  10. Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016

  11. National Company Law Appellate Tribunal Rules, 2016

  12. National Company Law Tribunal Rules, 2016

  13. Ministry of Corporate Affairs, the Serious Fraud Investigation Office, Assistant Director (Forensic Audit), Senior Assistant Director (Forensic Audit) and Deputy Director (Forensic Audit) Recruitment Rules, 2016

  14. Companies (Auditor's Report) Order, 2016

  15. Investor Education and Protection Fund Authority (Appointment of Chairperson and Members holding of meetings and provision for offices and officers) Rules, 2016

  16. Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015

  17. Secretarial Standards

  18. Indian Government Accounting Standards

  19. Cost Accounting Standards

  20. Cost Audit and Assurance Standards

  21. National Company Law Appellate Tribunal (Salaries, Allowances and other Terms and Conditions of Service of Chairperson and other Members) Rules, 2015

  22. National Company Law Tribunal (Salary, Allowances and other Terms and Conditions of Service of President and other Members) Rules, 2015

  23. Companies (Auditor's Report) Order, 2015

  24. Companies (Indian Accounting Standards) Rules, 2015

  25. Companies (cost records and audit) Rules, 2014

  26. Chapter 24 - Companies (Registration Offices and Fees) Rules, 2014

  27. Chapter 21 - Companies (Authorised to Registered) Rules, 2014

  28. Chapter 22 - Companies (Registration of Foreign Companies) Rules, 2014

  29. Chapter 14 - Companies (Inspection, Investigation and Inquiry) Rules, 2014

  30. Chapter 13 - Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014

  31. Chapter 29 - Companies (Miscellaneous) Rules, 2014

  32. Chapter 04 - Companies (Share Capital and Debentures) Rules, 2014

  33. Chapter 03 - Companies (Issue of Global Depository Receipts) Rules, 2014

  34. Chapter 03 - Companies (Prospectus and Allotment of Securities) Rules, 2014

  35. Chapter 12 - Companies (Meetings of Board and its Powers) Rules, 2014

  36. Chapter 08 - Companies (Declaration and Payment of Dividend) Rules, 2014

  37. Chapter 11 - Companies (Appointment and Qualification of Directors) Rules, 2014

  38. Chapter 07 - Companies (Management and Administration) Rules, 2014

  39. Chapter 01 - Companies (Specification of definitions details) Rules, 2014

  40. Chapter 06 - Companies (Registration of Charges) Rules, 2014

  41. Chapter 09 - Companies (Accounts) Rules, 2014

  42. Chapter 05 - Companies (Acceptance of Deposits) Rules, 2014.

  43. Chapter 10 - Companies (Audit and Auditors) Rules, 2014.

  44. Chapter 02 - Companies (Incorporation) Rules, 2014.

  45. Chapter 29 - Companies (Adjudication of Penalties) Rules, 2014.

  46. Chapter 26 - Nidhi Rules, 2014

  47. Companies (Corporate Social Responsibility Policy) Rules, 2014

  48. Companies (Accounting Standard) Rules, 2006

  49. Companies (Director Identification Number) Rules, 2006

  50. Company Law Board (Fees on Applications and Petitions) Rules, 1991

  51. Company Court Rules, 1959

  52. Regulations

  53. Company Law Board Regulations, 1991

  54. Companies Regulations, 1956

  55. Schemes

  56. Depository Receipts Scheme, 2014

  57. Easy Exit Scheme, 2011

  58. Company Law Settlement Scheme, 2010

  59. Easy Exit Scheme, 2010

  60. Simplified Exit Scheme, 2005

  61. Company Law Settlement (Jammu & Kashmir) Scheme, 2003

  62. Company Law Settlement Scheme, 2000

  63. Old_Provisions

  64. Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules, 2012

  65. Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011

  66. Cost Accounting Records (Pharmaceutical Industry) Rules, 2011

  67. Cost Accounting Records (Fertilizer Industry) Rules, 2011

  68. Cost Accounting Records (Sugar Industry) Rules, 2011

  69. Cost Accounting Records (Electricity Industry) Rules, 2011

  70. Cost Accounting Records (Petroleum Industry) Rules, 2011

  71. Cost Accounting Records (Telecommunication Industry) Rules, 2011

  72. Companies (Passing of Resolution by Postal Ballot) Rules, 2011

  73. Companies (Cost Accounting Records) Rules, 2011

  74. Companies (Cost Audit Report) Rules, 2011

  75. Companies (Name Availability) Rules, 2011

  76. Companies (Electronic Filing and Authentication of Documents) Rules, 2006

  77. Scheme for filing of Statutory Documents and other Transactions by Companies in Electronic Mode

  78. Companies (Issue of Indian Depository Receipts) Rules, 2004

  79. Companies (Auditor’s Report) Order, 2003

  80. Companies (Disqualification of Directors under section 274(1)(g) of the Companies Act, 1956) Rules,2003

  81. Director’s Relatives (Office or Place of Profit) Rules, 2003

  82. Disposal of Records (In the Offices of the Registrar of Companies) Rules, 2003

  83. Producer Companies (General Reserves) Rules, 2003

  84. Unlisted Companies (Issue of Sweat Equity Shares) Rules, 2003

  85. Unlisted Public Companies (Preferential Allotment) Rules, 2003

  86. Companies (Appointment of the Small Shareholders’ Director) Rules, 2001

  87. Companies (Compliance Certificate) Rules, 2001

  88. Companies (Issue of Share Capital with Differential Voting Rights) Rules, 2001

  89. Companies (Passing of the Resolution by Postal Ballot) Rules, 2001

  90. Cost Audit Report Rules, 2001

  91. Investor Education and Protection Fund (Awareness and Protection of Investors) Rules, 2001

  92. Companies (Fees on Applications) Rules, 1999

  93. Private Limited Company and Unlisted Public Limited Company (Buy-back of Securities) Rules, 1999

  94. Companies (Appointment and Qualifications of Secretary) Rules, 1988

  95. Companies (Disclosure of Particulars in the Report of Board of Directors) Rules, 1988

  96. Securities Contracts (Reference to the Company Law Board) Rules, 1986

  97. Companies (Application for Extension of Time or Exemption under sub-section (8) of Section 58A) Rules, 1979

  98. Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978

  99. Public Companies (Terms of Issue of Debentures and of Raising of Loans with Option to Convert such Debentures or Loans into Shares) Rules, 1977

  100. Application of section 159 to Foreign Companies Rules, 1975

  101. Companies (Acceptance of Deposits) Rules, 1975

  102. Companies (Appointment of Sole Agents) Rules, 1975

  103. Companies (Declaration of Beneficial Interest in Shares) Rules, 1975

  104. Companies (Declaration of Dividend out of Reserves) Rules, 1975

  105. Companies (Particulars of Employees) Rules, 1975

  106. Companies (Transfer of Profits to Reserves) Rules, 1975

  107. Companies (Preservation and Disposal of Records) Rules, 1966

  108. Companies (Official Liquidator’s Account) Rules, 1965

  109. Company’s Liquidation Accounts Rules, 1965

  110. Companies (Branch Audit Exemption) Rules, 1961

  111. Companies (Issue of Share Certificates) Rules, 1960

  112. Securities Contracts (Regulation) Rules, 1957

  113. Companies (Central Government’s) General Rules and Forms, 1956

  114. Companies Act, 1956

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Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Excise duty credit on finished stock at additional place of business.

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Forum: GST rates on mobile recharge business

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Forum: 3B mistake

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.

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