MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
Sections 117-118 — Filing Resolutions (MGT-14) and Minutes
Section 117 filing resolutions under Section 117-118, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 123 — Declaration and Payment of Dividend
Section 123 dividend declaration under Section 123, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Sections 124-125 — Unpaid Dividend and IEPF
Section 124 unpaid dividend under Section 124-125, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
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.
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