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Form MGT-8 is a certificate issued by a Company Secretary (CS) in practice confirming the accuracy of a company’s annual return and its compliance with the Companies Act, 2013. Under Section 92(2), read with Rule 11(2) of the Companies (Management and Administration) Rules, 2014, every listed company must obtain this certificate. The requirement also applies […]
The Companies Act, 2013 requires companies to appoint an auditor. Section 139 sets out the rules for appointing statutory auditors, including the first auditor, subsequent auditor, and auditor of a Government company. The Act also covers auditor eligibility, rotation, casual vacancies, removal, and resignation. The appointment process and tenure vary by company type and applicable […]
The appointment of a Company Secretary is an important requirement for ensuring corporate compliance, governance, and transparency in a company. A Company Secretary (CS) plays a key role in helping businesses follow legal rules and maintain proper records. Over time, the role of a Company Secretary has grown beyond basic compliance work. Today, they act […]
Depreciation means the reduction in the value of an asset over time. Companies record depreciation of assets over the period during which they are expected to be used for business operations. This process helps present a true and fair value of assets and profits in financial statements. The Companies Act depreciation rates help businesses calculate […]
The conversion of a partnership firm into a Private Limited Company is regulated by Section 366 of the Companies Act, 2013, read with the Companies (Authorized to Register) Rules, 2014. A partnership firm with at least two partners can convert to a Private Limited Company. This has become popular among Indian businesses seeking limited liability, […]
Discover a complete guide to winding up a company, its different modes, and consequences. Learn the best strategies for a smooth winding-up experience.
OPC to Private Limited conversion offers growth opportunities. This guide from RegisterKaro outlines legal requirements, step-by-step procedures, and strategic benefits.
Everything you need to know about striking off a company, including the eligibility, process, legal implications, and how to verify its status and date.
What is Dividend? Section 2(35) of the Companies Act, 2013 defines the word ‘Dividend’ as ‘including any interim dividend’. In easy terms, it can be defined as the portion of profits that are distributed by the Company amongst its shareholders. It can be paid to Equity shareholders as well as preference shareholders. If the dividend […]
Under the Companies Act, 2013, voting is the process through which members of a company exercise their rights to approve or reject resolutions at general meetings. Common methods include voting by show of hands, voting through a poll, electronic voting (e-voting), and postal ballot, subject to the applicable provisions and rules. The required majority for […]
Debentures are debt instruments that companies use to raise funds. They acknowledge a sum borrowed from investors that the company promises to repay with interest at a future date. Under Section 2(30) of the Companies Act, 2013, a debenture includes debenture stock, bonds, or any instrument acknowledging a company’s debt, whether secured or unsecured. Section […]
A Board Meeting is a formal meeting of the board of directors of an organization and any invited guests, held at definite intervals and as needed to review performance, consider policy issues, address major problems and perform the legal business of the board. Why are Board Meetings Held? The Board is also responsible for managing […]
A private company can convert into a public company by altering its Articles and Memorandum and following the procedure under the Companies Act, 2013. Section 18 provides the legal framework for conversion, while Section 14 specifically permits conversion through alteration of the Articles. The company must also satisfy the requirements applicable to public companies. The […]