Corporate & Other Law

AGM — Exemptions for Section 8 and Government Companies [Section 96]

Acceptance of Deposits - Application Form (Rule 10)

Acceptance of Deposits — Introduction & Applicability of Sections 73 and 76

Accounts of Foreign Company — Section 381 & Rule 4

Act to Override Memorandum and Articles – Section 6

Adjournment of Meeting

Alteration / Change of Name (Section 13)

Alteration of Articles of Association – Section 14

Alteration of Memorandum – Shifting Registered Office from One State to Another

Alteration of Memorandum — Section 13 (Consolidated) & Change of Name

Amounts NOT Considered as Deposit — Rule 2(1)(c) Exclusions

Annual General Meeting (Section 96)

Annual Return (Section 92)

Applicability of Chapter VII to One Person Company [Section 122]

Applicability of the Companies Act, 2013

Application for Registration of Charge by Charge-Holder (Section 78)

Application of Act to Foreign Companies — Section 379

Appointment of Proxy

Articles of Association – Meaning, Definition and Contents

Associate Company - Section 2(6)

Association / Subscription Clause and Succession Clause (OPC)

Authentication of Documents, Proceedings and Contracts (Section 21) including Key Managerial Personnel

Authentication of Financial Statements (Section 134)

Board's Report and Penalties (Section 134)

Board's Report — Contents and Signing (Section 134)

Books of Accounts — Summary (Section 128)

CSR Reporting and Impact Assessment (Rule 8 of CSR Rules)

CSR – Activities NOT considered as CSR

CSR – Activities under Rule 4 (Implementation Modes & Surplus Treatment)

CSR – Central Government Directions & Exemption from CSR Committee

CSR – Composition of CSR Committee

CSR – Duties of CSR Committee and Board

CSR – Penalty for Failure to Transfer to Unspent CSR Account / Fund

CSR – Schedule VII Activities

CSR – Set-off of Excess Amount Spent

Calls on Shares — Uniformity Principle (Section 49)

Calls-in-Advance (Section 50)

Cancellation of Reserved Name

Capital Clause and Alteration of Share Capital (Section 61, 64)

Central Government's Power to Prescribe Accounting Standards (Section 133)

Certificate of Shares (Section 46)

Chairman of Meeting (Section 104)

Chairman of the Meeting

Change in Place of Registered Office

Change of Objects after Raising Money through Prospectus

Characteristics of a Company

Circulation of Members' Resolution

Circulation of Members' Resolutions [Section 111]

Classification of Companies — Overview

Company Limited by Guarantee [Section 2(21)]

Company Limited by Shares [Section 2(22)]

Consequences of Non-Registration of Charge

Constitution and Duties of NFRA (Section 132)

Contravention of Section 134 — Penalties

Conversion of Debentures/Loans into Equity Shares [Section 62(3)-(6)]

Copies of MOA, AOA, etc. to be Given to Members – Section 17

Copy of Financial Statement to be Filed with Registrar (Section 137)

Corporate Social Responsibility (Section 135) — Applicability

Corporate Social Responsibility — Applicability and Spending Obligation (Section 135)

Debenture - Definition and Features

Debenture Redemption Reserve (DRR) and Investment Requirement

Debenture Trustee - Appointment and Disqualifications

Declaration of Beneficial Interest in Shares - Rule 9 Procedure & Penalty (Section 89)

Declaration of Dividend during Inadequacy/Absence of Profits (Rule 3, Companies (Declaration and Payment of Dividend) Rules)

Declaration of Dividend — Sources of Dividend (Section 123)

Deemed Notice of Charge (Section 80)

Definition of 'Deposit' under Section 2(31) and Rule 2(1)(c)

Definition of 'Depositor' — Rule 2(1)(d)

Definition of a Company [Section 2(20)]

Demand for Poll [Section 109]

Demand of Poll

Deposit Receipt (Rule 12)

Deposit Repayment Reserve Account (Rule 13 / Section 73)

Deposit of Dividend Amount & Interim Dividend (Section 123)

Directors' Responsibility Statement (Section 134)

Display of Name & Service of Documents — Sections 382 & 383

Dividend - Meaning and Types

Dividend on Preference and Equity Shares

Doctrine of Constructive Notice

Doctrine of Indoor Management (Turquand Rule) and its Exceptions

Doctrine of Ultra Vires

Documents to be Delivered to Registrar — Section 380

Effect of Change of Name & Labelling Requirement

Effect of Memorandum and Articles – Section 10

Electronic Mode & Scope of Foreign Company Business

Employees' Stock Option Scheme (ESOS) [Section 62(1)(b)]

Entrenchment Provisions in Articles of Association

Equity Shares with Differential Rights (Rule 4)

Execution of Bills of Exchange and Deeds (Section 22)

Exemption from Chapter XXII for IFSC (International Financial Services Centres)

Exemptions from Preparation of Consolidated Financial Statements (CFS)

Extra-ordinary General Meeting — Calling of EGM [Section 100 + Rule 17]

FEMA - Definition of 'Person' and 'Person Resident in India'

FEMA - Regulation of Foreign Exchange Dealings (Section 3)

Fees & Interpretation — Sections 385 & 386

Financial Statements (Section 129) and Authentication

Foreign Company - Section 2(42)

Foreign Company — Definition (Section 2(42))

Foreign Company — Definition under Section 2(42) and Section 379

Further Issue of Share Capital - Rights Issue [Section 62(1)(a)]

Government Company - Section 2(45)

Holding and Subsidiary Company - Section 2(87), 2(46) & Section 19

Inspection of Minutes-Books of General Meeting (Section 119)

Internal Audit (Section 138)

Intimation of Appointment of Receiver or Manager (Section 84)

Introduction to the Companies Act, 2013

Investor Education and Protection Fund (IEPF) — Section 125

Is a Company a Citizen? Nationality and Residence

Issue and Redemption of Preference Shares (Section 55)

Issue of Bonus Shares [Section 63]

Issue of Debentures with Conversion Option and Types

Issue of Further Redeemable Preference Shares for Unredeemed Shares (Section 55(3))

Issue of Renewed and Duplicate Share Certificates

Issue of Secured Debentures - Tenure, Trustee and Charge

Issue of Shares at a Premium & Application of Premium (Section 52)

Issue of Sweat Equity Shares (Section 54)

Liability Clause of Memorandum and its Alteration

Lifting / Piercing the Corporate Veil

Listed and Unlisted Company - Section 2(52)

Maintenance and Inspection of Documents in Electronic Form (Section 120, Rules 27–29)

Meaning of 'Public' and 'Issue' in Prospectus Context

Meeting of Depositors

Members' Right to Audited FS and Filing with ROC (Sections 136 & 137)

Minutes of Meetings

Minutes of Meetings (Section 118)

Modes of Voting – Overview (Sections 106-110)

Modification of Charge (Section 79)

NFRA Rules, 2018 — Companies and Bodies Corporate Governed by NFRA

NFRA — Standard Recommendation Process, Books of Accounts, and Administrative Provisions

Name Clause - Reservation of Name (Section 4)

National Financial Reporting Authority — NFRA (Section 132)

Nomination by Depositor (Rule 11)

Notice of General Meeting

Notice to Registrar for Alteration of Share Capital [Section 64]

OPC - Nominee Provisions and Eligibility

Object Clause of Memorandum and its Alteration

One Person Company (OPC) — Concept, Formation & Relaxations [Section 2(62)]

Other Compliance Obligations of Foreign Companies — Section 384

Payment of Dividend & Related Prohibitions (Section 123)

Payment of Dividend in Proportion to Paid-up Amount (Section 51)

Penal Provisions and Central Government Exemption under Section 129

Penal Rate of Interest on Overdue Deposits (Rule 17)

Postal Ballot

Postal Ballot [Section 110]

Postal Ballot — Procedure, Scrutinizer & Items Transacted

Power of Registrar to Make Entries of Satisfaction in Absence of Intimation (Section 83)

Power of Tribunal to Call AGM [Section 97]

Power of Tribunal to Call Meetings of Members [Section 98]

Power to Close Register of Members / Debenture-Holders (Section 91)

Powers of NFRA and Remedy to Aggrieved Party

Preferential Allotment to Any Person [Section 62(1)(c)]

Premature Surrender of Deposits (Rule 15)

Private Company [Section 2(68)]

Prohibition for Buy-back in Certain Circumstances

Prohibition on Issue of Shares at Discount (Section 53)

Prospectus of a Foreign Company — Section 387

Proxies (Section 105)

Public Company [Section 2(71)]

Punishment for Contravention (Section 86)

Punishment for Contravention of Deposit Rules (Rule 21)

Punishment for Contravention of Section 73 or 76 (Section 76A)

Punishment for Default — Sections 96 to 98 [Section 99]

Quorum - Secretarial Standard 2 (SS-2) Rules

Quorum for General Meetings

Re-opening of Accounts and Voluntary Revision (Sections 130 & 131)

Rectification by Central Government of Register of Charges (Section 87)

Rectification of Name (Section 16)

Rectification of Register of Members (Section 59)

Redemption of Preference Shares — Sources, CRR & Premium (Section 55)

Reduction in Number of Members below Statutory Minimum [Section 3A]

Reduction of Share Capital (Section 66)

Refusal of Registration & Appeal to NCLT (Section 58)

Register of Charges – Maintained by Company and ROC (Sections 81 & 85)

Register of Deposits (Rule 14)

Registered Office Clause - Basics & Labelling (Section 12)

Registration of Charges – Ad Valorem Fee & Timelines (Section 77)

Repayment of Pre-Act Deposits (Section 74)

Report on Annual General Meeting [Section 121 + Rule 31]

Representation of President & Governors [Section 112] and Body Corporates [Section 113]

Resolutions Passed at Adjourned Meeting (Section 116)

Resolutions Requiring Special Notice [Section 115 & Rule 23]

Resolutions and Agreements to be Filed (Section 117)

Resolutions — Ordinary and Special [Section 114]

Restriction on Voting Rights (Section 106)

Return of Deposits - Form DPT-3 (Rule 16)

Right of Members to Copies of Audited Financial Statement (Section 136)

Rule 12 — Improper Use of 'Foreign Company' Description

Satisfaction of Charges (Section 82)

Section 25 - Deemed Prospectus (Offer for Sale)

Section 26 - Matters to be Stated in Prospectus

Section 27 - Variation in Terms of Contract or Objects in Prospectus

Section 31 - Shelf Prospectus

Section 32 - Red Herring Prospectus

Section 33 - Abridged Prospectus

Section 380 — Documents to be Filed by Foreign Company with ROC

Section 381 — Accounts of Foreign Company (Filing of FC-3)

Section 387 — Prospectus by Foreign Company: Waiver Clause and Application Form Requirements

Section 388 — Expert's Consent in Foreign Company Prospectus

Section 389 — Registration of Foreign Company Prospectus with ROC

Section 390 — Indian Depository Receipts (IDRs)

Section 391 — Application of Sections 34-36 and Chapter XX to Foreign Companies & IDRs

Section 392 — Punishment for Contravention by Foreign Company

Section 393 — Effect of Non-Compliance on Contracts of Foreign Companies

Section 8 Company - Formation, Privileges & Restrictions

Service of Documents (Section 20)

Shifting of Registered Office Within Same State (Section 12)

Shifting of Registered Office from One State to Another (Section 13)

Significant Beneficial Owner (SBO) - Section 90 and SBO Rules, 2019

Small Company - Definition under Section 2(85)

Transfer of Shares — Procedure & Delivery of Certificates (Section 56)

Transfer to Reserves & Declaration from Free Reserves (Section 123)

Transmission of Shares — Concept, Procedure & Distinction from Transfer

Unlimited Company [Section 2(92)]

Unpaid Dividend Account (Section 124)

Variation of Shareholders' Rights (Section 48)

Voluntary Revision of Financial Statements or Board's Report (Section 131)

Voting Rights (Section 47)

Voting Through Electronic Means

Voting by Show of Hands (Section 107)

Voting through Electronic Means (E-voting) - Procedure under Rule 20

Voting through Electronic Means (Section 108 & Rule 20)