Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Section 5 — Articles of Association (AOA)
Section 5 Companies Act 2013 under Section 5, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 7 — Incorporation of Company (SPICe+ Process)
Section 7 Companies Act 2013 under Section 7, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 8 — Formation of Company with Charitable Objects (NGO)
Section 8 Companies Act 2013 under Section 8, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 10A — Commencement of Business Declaration (INC-20A)
Section 10A Companies Act 2013 under Section 10A, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 12 — Registered Office of Company
Section 12 Companies Act 2013 under Section 12, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 13 — Alteration of Memorandum (Name, Objects, Capital, State)
Section 13 Companies Act 2013 under Section 13, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 14 — Alteration of Articles of Association
Section 14 Companies Act 2013 under Section 14, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 23 — Public Offer and Private Placement
Section 23 Companies Act 2013 under Section 23, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 26 — Matters to be Stated in Prospectus
Section 26 Companies Act 2013 under Section 26, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
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