Company Law

Company records, statutory filings and corporate compliance.

StateTopic

Company Law

296 articles

Section 88 Company Registers: Class-Wise Holdings, Depository Reconciliation and Foreign Registers2026-10-25

Section 88 Company Registers: Class-Wise Holdings, Depository Reconciliation and Foreign Registers

Section 88 requires registers of members, debenture-holders and other security holders with the prescribed indexing framework. Reconcile each security class and depository record without counting dematerialised holdings twice, and verify articles authority before keeping a foreign register.

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Section 59 Member-Register Rectification: Ownership Evidence, Depository Records and the Ten-Day Ord2026-10-25

Section 59 Member-Register Rectification: Ownership Evidence, Depository Records and the Ten-Day Order Clock

Section 59 addresses wrongful entries, omissions and delayed membership changes. Reconcile holder-wise entitlements and depository records, and distinguish the ordered registration compliance period from claim-filing limitation.

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DIN Intimations under Sections 156–158: Separate the Director’s Month, Company’s Fifteen Days and Pe2026-10-25

DIN Intimations under Sections 156–158: Separate the Director’s Month, Company’s Fifteen Days and Penalty Model

DIN allotment, director-to-company intimation and company-to-Registrar reporting are separate events. Track each company’s actual receipt date and use the current section 157 penalty wording rather than historical fine provisions.

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Auditor Remuneration under Section 142: Member Authority, Audit Expenses and Fee-Reconciliation Cont2026-10-25

Auditor Remuneration under Section 142: Member Authority, Audit Expenses and Fee-Reconciliation Controls

Section 142 puts audit-remuneration authority with the general meeting or the manner it determines, with a specific first-auditor proviso. Audit expenses and facilities belong in the remuneration review; other-service fees require separate classification and legality checks.

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Company Auditors and Section 144: Screen Prohibited Services Before Approving a Fee Proposal2026-10-25

Company Auditors and Section 144: Screen Prohibited Services Before Approving a Fee Proposal

Board or audit-committee approval cannot make a section 144 prohibited service permissible. Screen the service substance, recipient group and direct or indirect delivery before separating eligible engagements from prohibited work.

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Publishing Company Capital under Section 60: Authorised, Subscribed and Paid-Up Figures Together2026-10-25

Publishing Company Capital under Section 60: Authorised, Subscribed and Paid-Up Figures Together

When a covered company publication states authorised capital, section 60 also requires subscribed and paid-up capital in equally prominent and conspicuous form. Reconcile each amount and update templates without confusing capital capacity with money received.

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OPC Member Decisions under Section 122: Signed Records, Separate Capacities and the Deemed Meeting D2026-10-25

OPC Member Decisions under Section 122: Signed Records, Separate Capacities and the Deemed Meeting Date

An OPC member’s resolution must be communicated, entered in the minutes book, signed and dated under section 122(3). Distinguish the member’s decision from the separate sole-director mechanism and preserve the real statutory date.

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Company Property Withheld by Officers or Employees: Section 452 Evidence and Recovery Reconciliation2026-10-25

Company Property Withheld by Officers or Employees: Section 452 Evidence and Recovery Reconciliation

Section 452 addresses wrongful possession, withholding or knowing misapplication of company property, including cash. Build an item-level evidence file and keep return, monetary recovery, benefits and any court-imposed fine in separate workings.

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Section 51 Dividend Allocation: Articles Authority, Partly Paid Shares and Gross-to-Payment Reconcil2026-10-25

Section 51 Dividend Allocation: Articles Authority, Partly Paid Shares and Gross-to-Payment Reconciliation

Apply an authorised paid-up-capital dividend basis without confusing share count, face value or net payment. Reconcile holder allocations and settlement.

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Section 47 Poll Entitlements: Paid-Up Capital, Preference Shares and Two-Year Dividend Non-Payment2026-10-25

Section 47 Poll Entitlements: Paid-Up Capital, Preference Shares and Two-Year Dividend Non-Payment

Build resolution-specific poll entitlements from paid-up capital. Check preference voting gateways, class proportions and the two-year dividend non-payment test.

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Whole-Time KMP under Section 203: Six-Month Vacancies, Subsidiary Sharing and Second-MD Approval2026-10-25

Whole-Time KMP under Section 203: Six-Month Vacancies, Subsidiary Sharing and Second-MD Approval

Control whole-time KMP vacancies and intercompany appointments with role-specific records, verified subsidiary relationships and the correct second-MD Board approval.

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Section 134 Financial-Statement Signatures: Board Approval, Authorised Chairperson and Executive Sig2026-10-25

Section 134 Financial-Statement Signatures: Board Approval, Authorised Chairperson and Executive Signatories

Build a section 134(1) signature matrix: evidence Board approval, choose the authorised-chairperson or two-director route, and include appointed executive signatories.

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