MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
Section 2(59-60) — Officer and Officer in Default Definition
Section 2(59) officer under Section 2(59-60), Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Schedule I — MOA and AOA Tables (A to J)
Schedule I MOA tables under Schedule I (Section 4-5), Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Schedule VI — Penalty Table (Omitted)
Schedule VI penalty table under Schedule VI (Omitted), Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Schedule III Division III — Financial Statements for NBFC and Nidhi
Schedule III Division III under Schedule III Division III, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
BR — Declaration of Interim Dividend
Draft board resolution for declaration of interim dividend from P&L surplus. Template with compliance notes. Illustrative only.
BR — Sub-Division of Shares (Stock Split)
Draft board resolution for sub-division of shares (stock split) to reduce face value. Template with compliance notes. Illustrative only.
BR — Appointment of Nominee Director
Draft board resolution for appointment of nominee director under Section 161(3). Template with compliance notes. Illustrative only.
BR — Approval of Corporate Guarantee
Draft board resolution for giving corporate guarantee for subsidiary/associate/third party. Template with compliance notes. Illustrative only.
BR — Shifting Books of Account to Other Place
Draft board resolution for shifting maintenance of books of account to place other than registered office. Template with compliance notes. Illustrative only.
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