MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
Section 88 — Register of Members
Section 88 register of members under Section 88, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 90 — Significant Beneficial Owners (BEN-2)
Section 90 significant beneficial owner under Section 90, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 92 — Annual Return (MGT-7 and MGT-7A)
Section 92 annual return under Section 92, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 96 — Annual General Meeting (AGM)
Section 96 annual general meeting under Section 96, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 100 — Extraordinary General Meeting (EGM)
Section 100 EGM under Section 100, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Sections 101-103 — Notice, Quorum, and Conduct of Meetings
Section 101 notice of meeting under Section 101-103, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 105 — Proxies at General Meetings (MGT-11)
Section 105 proxies under Section 105, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 110 — Postal Ballot and E-Voting
Section 110 postal ballot under Section 110, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 114 — Ordinary vs Special Resolution
Section 114 ordinary resolution under Section 114, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
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