Section 128 books of account under Section 128, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.

TaxClue Team

24 Mar

⏱ 6m

Read Article →

📄

MCA Compliance

Section 129 — Financial Statements (Ind AS, Schedule III)

Section 129 financial statements under Section 129, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.

Section 134 — Board's Report

Section 134 board report under Section 134, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.

Section 135 — Corporate Social Responsibility (CSR)

Section 135 CSR under Section 135, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.

Section 137 — Filing Financial Statements (AOC-4)

Section 137 AOC-4 under Section 137, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.

Section 139 — Appointment of Auditor

Section 139 auditor appointment under Section 139, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.

Section 140 — Removal and Resignation of Auditor

Section 140 auditor removal under Section 140, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.

Section 143 — Powers and Duties of Auditor

Section 143 auditor powers under Section 143, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.

Section 148 — Cost Audit

Section 148 cost audit under Section 148, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.