MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
Types of Negotiable Instruments -- Cheque, Bill, Promissory Note
Guide to cheque under Negotiable Instruments Act, 1881. Compliance, penalties, latest amendments. March 2026.
Section 138 -- Cheque Bounce (Dishonour of Cheque)
Guide to Section 138 under Negotiable Instruments Act, 1881. Compliance, penalties, latest amendments. March 2026.
Cheque Bounce Penalty -- 2x Amount + 2 Years Imprisonment
Guide to cheque bounce under Negotiable Instruments Act, 1881. Compliance, penalties, latest amendments. March 2026.
Cheque Bounce Notice -- Section 138 Demand Notice Format
Guide to cheque bounce under Negotiable Instruments Act, 1881. Compliance, penalties, latest amendments. March 2026.
Section 138 Complaint -- How to File in Court
Guide to Section 138 under Negotiable Instruments Act, 1881. Compliance, penalties, latest amendments. March 2026.
Time Limits Under Section 138 -- Critical Deadlines
Guide to time limits under Negotiable Instruments Act, 1881. Compliance, penalties, latest amendments. March 2026.
Defence in Section 138 Case -- Grounds and Strategy
Guide to defence under Negotiable Instruments Act, 1881. Compliance, penalties, latest amendments. March 2026.
Section 139 -- Presumption of Legally Enforceable Debt
Guide to Section 139 under Negotiable Instruments Act, 1881. Compliance, penalties, latest amendments. March 2026.
Section 141 -- Liability of Directors for Company Cheque Bounce
Guide to Section 141 under Negotiable Instruments Act, 1881. Compliance, penalties, latest amendments. March 2026.
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