Company Law
- Abbreviations
- Acceptance of Deposits [Ch. V]
- Accounts of companies [Ch. IX]
- Appointment and Remuneration to Managerial Personnel [Ch. XIII]
- Appointment and qualification of directors [Ch. XI]
- 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]
- Management and Administration [Ch. VII]
- Miscellaneous
- Powers of the Board [Ch. XII]
- Registration of charges [Ch. VI]
- 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
- Conditions to be complied with upon resignation of the statutory auditor of a listed entity / material subsidiary w.r.t. limited review / audit report [SEBI CIRCULAR CIR/CFD/CMD1/114/2019 dated 18-Oct-2019]
- 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
- 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]
Criteria under the Companies Act, 2013 triggering certain compliances – At a Glance
|
Sr. No. |
Particulars |
Section No. |
Rule No. |
Applicability to |
||
|---|---|---|---|---|---|---|
|
Listed Co |
Unlisted Public Co with following criteria |
Private Co with following criteria |
||||
|
1. |
Small Co |
S. 2(85) |
N.A. |
N.A. |
|
|
|
2. |
OPC to be converted into a Private/Public Co (mandatory) |
R. 6(1) of Co (INC) Rules |
N.A. |
N.A. |
Such OPC has to be converted within 6 months to either Pvt/Public Co |
|
|
3. |
Conversion of a Private Co (other than a S. 8 Co) into OPC (conditions to be satisfied) |
R. 7(1) of Co (INC) Rules |
N.A. |
N.A. |
Such Co may convert itself into OPC |
|
|
4. |
Annual return to be certified by a CS in practice |
S. 92(2) |
R. 11(2) of Co (MGT) Rules |
Yes |
Paid-up Sh Cap > ₹ 10 crore, OR Turnover > ₹ 50 crore |
|
|
5. |
File FS in XBRL (except NBFC, HFC, Banking Co, Insurance Co) |
R. 3(1) of Co (XBRL) Rules |
Yes |
|
||
|
6. |
Corporate Social Responsibility |
S. 135(1) |
R. 13(1) of Co (CSR) Rules |
Networth > ₹ 500 crores OR Turnover > ₹ 1000 crores OR Net Profit > ₹ 5 crores during immediately preceding FY |
||
|
7. |
Internal Audit |
S. 138(1) |
R. 13(1) of Co (Accounts) Rules |
Yes |
|
|
|
8. |
Rotation of Auditor |
S. 139(2) |
R. 5 of Co (Audit) Rules |
Yes |
|
|
|
||||||
|
9. |
Woman Director |
S. 149(1) |
R. 3 of Co (DIR) Rules |
Yes |
|
N.A. |
|
10. |
Independent Directors |
S. 149(4) |
R. 4 of Co (DIR) Rules |
Every Listed Public Co: For ID, composition and other details of AC and NRC, please refer to XI.(5) (A) & (B) above |
Unlisted Public Co having:
Not applicable to: JV, WOS, Dormant Co For ID, composition and other details of AC and NRC, please refer to XI.(5) (A) & (B) above |
N.A. |
|
Audit Committee |
S. 177(1) |
R. 6 of Co (BM) Rules |
||||
|
Nomination & Remuneration Committee |
S. 178(1) |
|||||
|
11. |
Stakeholders Relationship Committee |
S. 178(5) |
> 1000 SH, debenture-holders, deposit-holders and any other security holders at any time during a FY |
|||
|
12. |
Vigil Mechanism |
S. 177(9) |
R. 7 of Co (BM) Rules |
Yes |
|
|
|
13. |
Related Party Transactions requiring prior (Ordinary) resolution (at GM) |
S. 188(1) |
R. 15(3)of Co (BM) Rules |
Limits for one or more transactions in a FY |
||
|
Sale, purchase or supply of any goods or materials directly or through appointment of agents [S. 188(1)(a), (e)] |
25 > 10% of the turnover |
|||||
|
Selling or otherwise disposing of, or buying, property of any kind directly or through appointment of agents [S. 188(1)(b), (e)] |
25> 10% of net worth |
|||||
|
Leasing of property of any kind [S. 188(1)(c)] |
25> 10% of turnover |
|||||
|
Availing or rendering of any services directly or through appointment of agents [S. 188(1)(d), (e)] |
2510% of the turnover |
|||||
|
Appointment to any office or place of profit in the Co, its Sub Co or Asct Co [S. 188(1)(f)] |
> ₹ 2.50 lakh per month |
|||||
|
Remuneration for underwriting the subscription of any securities or derivatives thereof of the Co [S. 188(1)(g)] |
> 1% of net worth |
|||||
|
14. |
Appointment of whole-time KMP (MD/CEO/WTD, CFO, CS) |
S. 203; |
R. 8 of Co (MR) Rules |
Yes |
|
N.A. |
|
15. |
Appointment of whole-time CS |
S. 203 |
R. 8A of Co (MR) Rules |
Covered above |
A Pvt Co having Paid-up ShCap > ₹ 10 crore (effective 1-Apr-2020) |
|
|
16. |
Secretarial Audit |
S. 204(1) |
R. 9 of Co (MR) Rules |
Yes |
|
N.A. |
|
every Co having # outstanding loans or borrowings from banks or PFIs > ₹ 100 crores (effective 1-Apr-2020) # existing on the last date of latest audited FS |
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