Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
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.
Section 143 — Powers and Duties of Auditor
Section 143 auditor powers under Section 143, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
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