MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
Section 108 — E-Voting and Remote E-Voting (Detailed Guide)
Section 108 e-voting under Section 108, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 123 — Declaration of Dividend (Detailed Analysis with Calculations)
Section 123 dividend detailed under Section 123, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 134 — Board's Report (All 15+ Mandatory Disclosures)
Section 134 board report detailed under Section 134, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 135 — CSR (Detailed Analysis with Spending Calculation)
Section 135 CSR detailed under Section 135, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 139 — Auditor Appointment (Detailed — First, Subsequent, Rotation, Casual Vacancy)
Section 139 auditor detailed under Section 139, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 3A — Members Severally Liable When Reduced Below Minimum
Section 3A members reduced under Section 3A, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 11 — Commencement of Business (Repealed and Re-enacted as 10A)
Section 10A commencement business under Section 10A/11, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Sections 15-16 — Conversion of Companies (Public to Private, etc.)
Section 15 conversion public to private under Section 15-16, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Sections 17-18 — Copies of MOA Alteration to Registrar
Section 17 filing altered MOA under Section 17-18, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
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