MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
Section 89 — Declaration of Beneficial Interest in Shares
Section 89 beneficial interest under Section 89, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 93 — Return to ROC in Case of Change of Promoter Shareholding
Section 93 change promoter shareholding under Section 93, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 94 — Place of Keeping and Inspection of Registers
Section 94 place of keeping registers under Section 94, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Sections 97-99 — Power of NCLT to Call Meetings
Section 97 NCLT power to call meeting under Section 97-99, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 102 — Statement to be Annexed to Notice (Explanatory Statement)
Section 102 explanatory statement under Section 102, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Sections 107-109 — Voting by Show of Hands, Poll, and Demand for Poll
Section 107 show of hands under Section 107-109, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 130 — Re-opening and Recasting of Accounts (NCLT)
Section 130 reopening accounts under Section 130, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 131 — Voluntary Revision of Financial Statements
Section 131 voluntary revision under Section 131, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 132 — National Financial Reporting Authority (NFRA)
Section 132 NFRA under Section 132, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Page 32 of 283 · 2,539 articles