CA
Tax Tutor
A
📚 Learn › Paper 2 — Corporate & Other Laws › Chapter

Registration of Charges

Sections 77–87 of the Companies Act 2013 dealing with creation, modification and satisfaction of charges and the register of charges. A short but high-yield chapter for objective questions.

📖
5 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
⚡ Start lesson 1 →

All lessons

1
Section 77 — Duty to Register Charges
Section 77 Companies Act 2013: How and when companies must register charges with ROC, late filing timelines, and consequences of non-registr
→
2
Section 78 — Application for Registration by Charge-Holder
Section 78 Companies Act 2013: When a company misses the 30-day charge registration deadline, the lender can apply to the ROC directly. CA I
→
3
Section 84 — Intimation of Appointment of Receiver/Manager
Section 84 Companies Act 2013: who must notify RoC of receiver/manager appointment, 30-day rule, and cessation notice — explained for CA Int
→
4
Section 85 — Company's Register of Charges
Section 85 Companies Act 2013: How companies must maintain a register of charges, what it must contain, and who can inspect it — free vs fee
→
5
Section 86 — Punishment for Contravention
Section 86 Companies Act 2013: penalties for charge registration defaults — ₹5 lakh on company, ₹50K per officer, and Section 447 fraud for
→