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MCA Compliance — Guides, Updates & Practical Insights

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MCA COMPLIANCE · COMPLETE GUIDE

Introduction to Companies Act 2013 -- Everything a Business Owner Must Know

A complete plain-language introduction to the Companies Act 2013 -- history, structure, applicability, penalties, latest 2025-2026 MCA updates, and practical examples for Indian business owners.

Updated 10 Oct 202611 min read✓ Reviewed
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MCA Compliance

Section 85 of the Companies Act, 2013: the company's register of charges, the copy of the instrument kept with it, and who may inspect them

Every company must keep, at its registered office, a register of charges that lists all charges and floating charges affecting any property or assets of the company or any of its undertakings. A copy of the instrument creating each charge must be kept there with the register. Any member or creditor...

7 min read09 Oct 2026
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MCA Compliance

Section 87 of the Companies Act, 2013: rectification by the Central Government in the register of charges and extension of time for intimating satisfaction

Section 87 applies where there was an omission to give intimation of payment or satisfaction of a charge within the time required under Chapter VI, or an omission or misstatement of particulars in an earlier filing on a charge. The Central Government must be satisfied that it was accidental, due to...

7 min read09 Oct 2026
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MCA Compliance

Section 235 of the Companies Act, 2013: the transferee company's power to acquire the shares of dissenting shareholders after nine-tenths approve a scheme or contract

If holders of not less than nine-tenths in value of the shares whose transfer is involved approve the scheme or contract within four months of the transferee company's offer, the transferee company may, within two months after those four months, give notice to any dissenting shareholder that it...

8 min read09 Oct 2026
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MCA Compliance

Section 237 of the Companies Act, 2013: the Central Government's power to order the amalgamation of companies in the public interest, compensation to members and creditors, and appeal to the Tribunal

The Central Government may, by order notified in the Official Gazette, amalgamate two or more companies into a single company where it is satisfied that this is essential in the public interest. Members and creditors of each transferor company must, as nearly as may be, have the same interest or...

7 min read10 Oct 2026
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MCA Compliance

Section 272 of the Companies Act, 2013: who may present a petition for winding up to the Tribunal, the contributory's right, the Registrar's petition and the statement of affairs

A petition for winding up may be presented by the company, any contributory or contributories, the Registrar, any person authorised by the Central Government, or the Central Government or a State Government in a case under clause (b) of section 271. A contributory's right is not lost because shares...

7 min read10 Oct 2026
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MCA Compliance

Section 280 of the Companies Act, 2013: the Tribunal's jurisdiction over suits, claims, applications under section 233 and questions of priorities in a winding up

The Tribunal has jurisdiction, notwithstanding anything contained in any other law for the time being in force, over four things: suits or proceedings by or against the company, claims by or against the company (including by or against its branches in India), applications under section 233, and any...

6 min read09 Oct 2026
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MCA Compliance

Section 301 of the Companies Act, 2013: the Tribunal's power to detain a contributory and seize books, papers and movable property where a person is about to leave India or abscond

At any time, before or after the winding up order, the Tribunal may act if it is satisfied that a contributory or a person having property, accounts or papers of the company is about to leave India or abscond, or to remove or conceal his property, to evade payment of calls or avoid examination...

6 min read10 Oct 2026
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MCA Compliance

Section 326 of the Companies Act, 2013: overriding preferential payments in a winding up, workmen's dues, the secured creditor's unrealised debt and the workmen's portion

In the winding up of a company under the Act, workmen's dues are paid in priority to all other debts. A secured creditor who has realised a secured asset ranks pari passu with the workmen's dues for the unrealised part of his debt, or the workmen's portion of his security, whichever is less. A...

8 min read09 Oct 2026
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MCA Compliance

Section 329 of the Companies Act, 2013: transfers of property and deliveries of goods not made in good faith within one year before a winding up petition are void against the Company Liquidator

Any transfer of property, movable or immovable, or any delivery of goods, made by a company within one year before the presentation of a petition for winding up by the Tribunal is void against the Company Liquidator. It is not caught if it was made in the ordinary course of the company's business...

6 min read09 Oct 2026
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