Section 124 unpaid dividend under Section 124-125, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.

TaxClue Team

24 Mar

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MCA Compliance

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.

Section 128 — Books of Account

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

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.