Company Law

Abbreviations
Acceptance of Deposits [Ch. V]
Accounts of companies [Ch. IX]
Accounts of companies [Ch. IX]
- Accounts of companies [S. 128]
- Financial Statements [Ss. 129, 132, 133]
- National Financial Reporting Authority [S. 132]
- Reopening of FS & Voluntary revision of FS/BoD’s report [Ss. 130, 131]
Appointment and Remuneration to Managerial Personnel [Ch. XIII]
Appointment and Remuneration to Managerial Personnel [Ch. XIII]
- Appointment of managerial personnel: Applicable to all Cos including Private Cos
- Remuneration to managerial personnel
Appointment and qualification of directors [Ch. XI]
Appointment and qualification of directors [Ch. XI]
- Corporate Governance under Co Act 2013
- Directors KYC [R.12A]
- No. of Directorships [S. 165]
- Procedure for obtaining DIN [S. 153, R.9]
- Vacation of office of Director [S. 167]
Audit and Auditors [Ch. X]
Buy-back of Securities
Corporate Social Responsibility [S. 135]
Declaration and Payment of Dividend [Ch. IX]
Exemptions to a private company under the Companies Act 2013 - at a glance
Incorporation of company [Ch. II]
Incorporation of company [Ch. II]
- Filing of e-form ACTIVE (Active Company Tagging Identities and Verification) i.e. Form INC-22A
- Procedure for Incorporation of a NewCo
- Requirements
Management and Administration [Ch. VII]
Management and Administration [Ch. VII]
- e-voting [S. 108, R.20]
- General Meetings
- Minutes [S. 118]
- Ordinary & Special Resolution [S. 114]
- Postal Ballot [S. 110, R. 22]
- Resolutions requiring special notice [S. 115]
- Significant Beneficial Owners [‘SBO’] [Ss. 89, 90, Co (SBO) Rules]
Miscellaneous
Miscellaneous
- Conversion of entities into Co [Ch. XXI, Part I]
- Dormant Co [S. 455]
- MSME disclosures
- Registered valuer [Ch. XVII]
- Removal of names of Companies from the Register of Companies i.e. Strike off [Ch. XVIII]
Powers of the Board [Ch. XII]
Powers of the Board [Ch. XII]
- Disclosure of Interest by Director [S. 184]
- Loan and Investment by Co [S. 186]
- Loan to Directors, etc. [S.185]
- Powers of the Board [Ss. 179, 180]
- Related Party Transactions [S. 188]
Registration of charges [Ch. VI]
Share capital, Debentures and Issue of securities [Ch. III, IV]
Share capital, Debentures and Issue of securities [Ch. III, IV]
- Application of premium received on issue of shares [S. 52]
- Debentures [S. 71]
- Dematerialisation of securities [R.9, 9A]
- Issue and Redemption of Preference Shares [S. 55]
- Issue of Sweat Equity Shares [S. 54]
- Kinds of share capital [S. 43] and their voting rights [S. 47(1)]
- Power to purchase its own shares (i.e. buy-back of securities) [S. 68, R. 17]
- Private Placement vis-à-vis Preferential Offer
- Private Placement [S. 42, R.14]
- Prohibition on Issue of shares at Discount [S. 53]
- Publication of Authorised, Subscribed and paid-up capital [S. 60]
- Reduction of share capital [S. 66]
- Restrictions on purchase by the Co or giving of loans by it for purchase of its shares [S. 67]
- Types of Issue of Securities – an overview
Some of the key SEBI compliances for listed entities
Some of the key SEBI compliances for listed entities
- Corporate Governance under LODR [Ch. III of LODR]
- Illustrative Compliance calendar under LODR for Entities which has listed its specified securities
- Publishing Quarterly/Half Yearly/Annual Results by Listed Companies under LODR
Tables
Tables
- Contents of BoD report [S. 134(3), (3A), (5) & R.8, 8A]
- Criteria under the Co Act 2013 triggering certain compliances – At a Glance
- e Forms to be filed with RoC under Co Act 2013
- Fees to be paid to Registrar of Companies
- Illustrative list of matters requiring Special Resolution as per Co Act 2013
- Illustrative list of punishment for non-compliance/default under Co Act 2013
- Illustrative list of Statutory Registers and other records to be prepared or maintained under Co Act 2013
Types of companies [Ch. I]

Dormant Co [S. 455]

1.	Who can make an application in Form MSC-1 to RoC for status of a Dormant Co [S. 455(1), R. 3 of Co (Misc) Rules]	A Co is formed and registered under Co Act for a future project or to hold an asset or intellectual property and has no significant accounting transaction, or an ³⁵inactive Co after passing a special resolution to this effect
2.	Eligibility [Proviso to R. 3 of Co (Misc) Rules]	no inspection, inquiry/investigation has been ordered/taken up/carried out against the Co; no prosecution has been initiated and pending against the Co under any law; the Co is neither having any public deposits which are outstanding nor the Co is in default in payment thereof or interest thereon; the Co is not having any o/s loan, whether secured or unsecured: Exception: o/s unsecured loan after obtaining concurrence of the lender there is no dispute in the management/ownership of the Co the Co does not have any o/s statutory taxes, dues, duties etc. payable to CG/any SG/local authorities etc.; the Co has not defaulted in the payment of workmen’s dues; the securities of the Co are not listed on any SE within or outside India
3.	What RoC can do? [S. 455(2)]	On consideration of the application, RoC shall allow the status of a Dormant Co to the applicant, and issue a certificate to that effect
4.	*When RoC can suo motuenter the name of a Co in Dormant Co register [S. 455(4)]*	A Co which has not filed FS/AR for 2 FYs consecutively
5.	Conditions to be fulfilled during status as Dormant Co[S. 455(5), R. 6 & 7 of Co (Misc) Rules]	Minimum 1/2/3 of directors in case of OPC/Pvt Co/Pub Co respectively Annually file a Return of Dormant Co incl. financial position audited by a practicing CA, in Form MSC-3 within 30 days from the end of each FY Filings relating to Return of Allotment/change in directors applicable Rotation of Auditors not application to a Dormant Co
6.	Dormant Co to be struck off[S. 455(6), R. 8 of Co (Misc) Rules]	Dormant Co which failed to comply with the requirements of S.455 A Co which remains a Dormant Co for consecutive 5 years
7.	Application for Dormant to Active Co [S. 455(5), R. 8 of Co (Misc) Rules]	If a Co does/omits to do any act mentioned in the Grounds of application in Form MSC-1 submitted to RoC for obtaining the status of Dormant Co, affecting its status as such ➔Directors to apply within 7 days for obtaining status as ‘Active Co’ Application in Form MSC-4, accompanied by a return in Form MSC-3 in respect of FY in which this application is being filed