Financial Statement Means as per Companies Act
Section 129 of the Companies Act 2013:- (1) The financial statements shall give a true and fair view of the state of affairs of the company...
Company Law
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Books of Account, etc., to be kept by Company
Section 128 of the Companies Act 2013:- (1) Every company shall prepare and keep at its registered office books of account and other relevant books...
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Punishment for Failure to Distribute Dividends
1[Section 127 of the Companies Act 2013:- Where a dividend has been declared by a company but has not been paid or the warrant in...
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Right to Dividend, Rights Shares and Bonus Shares to be Held in Abeyance Pending Registration of Transfer of Shares
Section 126 of the Companies Act 2013: Right to Dividend, Rights Shares and Bonus Shares to be Held in Abeyance Pending Registration of Transfer of...
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Investor Education and Protection Fund
Section 125 of the Companies Act 2013: (1) The Central Government shall establish a Fund to be called the Investor Education and Protection Fund (herein...
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Unpaid Dividend Account
Section 124 of the Companies Act 2013: (1) Where a dividend has been declared by a company but has not been paid or claimed within...
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Dividend Declaration as per Companies Act 2013
Section 123 of the Companies Act 2013: (1) No dividend shall be declared or paid by a company for any financial year except— (a) out...
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MCA defers mandating Companies to use Software with Audit Trail of each Transaction
The Ministry of Corporate Affairs ( MCA ) has deferred mandating Companies to use Software with an Audit Trail of each Transaction. The notification now...
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Annual Reports Where One or More State Governments are Members of Companies
Section 395 of the Companies Act 2013: (1) Where the Central Government is not a member of a Government company, every State Government which is...
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Government Company Annual Report: Section 394
Section 394 of the Companies Act 2013:- (1) Where the Central Government is a member of a Government company, the Central Government shall cause an...