MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
Section 100 — Extraordinary General Meeting (EGM)
Section 100 EGM under Section 100, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Sections 101-103 — Notice, Quorum, and Conduct of Meetings
Section 101 notice of meeting under Section 101-103, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 105 — Proxies at General Meetings (MGT-11)
Section 105 proxies under Section 105, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 110 — Postal Ballot and E-Voting
Section 110 postal ballot under Section 110, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 114 — Ordinary vs Special Resolution
Section 114 ordinary resolution under Section 114, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Sections 117-118 — Filing Resolutions (MGT-14) and Minutes
Section 117 filing resolutions under Section 117-118, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 123 — Declaration and Payment of Dividend
Section 123 dividend declaration under Section 123, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Sections 124-125 — Unpaid Dividend and IEPF
Section 124 unpaid dividend under Section 124-125, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 127 — Penalty for Non-Payment of Dividend
Section 127 non-payment dividend under Section 127, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
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