Companies Act

MCA filings, governance, CSR and corporate compliance.

MCA Replaces the 2015 Cadre Rules: What the New Indian Corporate Law Service Rules, 2026 Change for ROC and Official Liquidator Offices

MCA has notified the Indian Corporate Law Service Rules, 2026 (G.S.R. 863(E), 6 October 2026), replacing the 2015 Rules governing ROC, Official Liquidator and related officer cadres. Prepared by Finoscape Editorial Team.

9 Oct 20264 min read

Case Law

Board Meeting and AGM on the Same Day: What the ROC Karnataka Order on Section 101 Teaches Every Company

ROC Karnataka penalised Stanley OEM Sofas Limited and its directors for holding the Board Meeting and AGM on the same day. Here is what Sections 101 and 136 require and how to plan your AGM calendar.

30 Sept 20269 min read

Companies Act

MCA General Circular No. 04/2026: CCFS-2026 Further Extended to 15 September 2026

MCA has further extended the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to 15 September 2026 via General Circular No. 04/2026, dated 31 August 2026 — correcting the 31 August closing date reported in Finoscape’s prior coverage.

1 Sept 20265 min read

Companies Act

Corporate Laws (Amendment) Bill, 2026: “Small Company” Thresholds Proposed to Rise to ₹20 Crore Capital / ₹200 Crore Turnover

Clause 18 of the Corporate Laws (Amendment) Bill, 2026 (pending before a Joint Parliamentary Committee) proposes raising Companies Act ‘small company’ thresholds under Section 2(85) from ₹10cr/₹100cr to ₹20cr/₹200cr.

11 Aug 20266 min read

Circular

MCA Extends CCFS-2026 Compliance Relief to 31 August 2026 After MCA21 Data-Centre Fire

Following the MCA21 data-centre fire on 5 June, the Ministry of Corporate Affairs has extended its Company Compliance Fee Scheme relief window to 31 August 2026 — normal fee plus only a 10% additional fee.

4 Aug 20262 min read

Act Explainers

Section 185 Companies Act: Loans to Directors — The Rules Every Private Company Gets Wrong

The promoter of a profitable private limited company needed ₹50 lakhs for a personal real estate transaction. His CA suggested […]

8 May 20263 min read

Companies Act

Amendments to Companies (Accounts) Rules 2022: Impact on Electronic Books of Accounts

The Ministry of Corporate Affairs (MCA) issued a landmark notification dated 5 August 2022 introducing the Companies (Accounts) Fourth Amendment […]

25 Apr 20234 min read