MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
Section 48 — Variation of Shareholders' Rights
Section 48 variation rights under Section 48, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 53 — Prohibition on Issue of Shares at Discount
Section 53 issue at discount under Section 53, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 55 — Issue and Redemption of Preference Shares
Section 55 preference shares under Section 55, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 61 — Alteration of Share Capital (Consolidation, Split, Conversion)
Section 61 alteration share capital under Section 61, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 64 — Notice to Registrar for Alteration of Share Capital
Section 64 notice to registrar under Section 64, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 89 — Declaration of Beneficial Interest in Shares
Section 89 beneficial interest under Section 89, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 93 — Return to ROC in Case of Change of Promoter Shareholding
Section 93 change promoter shareholding under Section 93, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 94 — Place of Keeping and Inspection of Registers
Section 94 place of keeping registers under Section 94, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Sections 97-99 — Power of NCLT to Call Meetings
Section 97 NCLT power to call meeting under Section 97-99, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
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