Auditor Rotation Rules under Section 139(2) of the Companies
Act, 2013
Which companies must rotate their
auditors, the cooling-off period, and how transition is managed.
At a
Glance
• &nbs...
Statutory Audit and Appointment of Auditors under the Companies
Act, 2013
How auditors are appointed, their
tenure, rights, duties, and removal process.
At a
Glance
• &nb...
Financial Statements and Board's Report under the Companies Act,
2013
What must be included in a company's
annual accounts and Board's Report, and how they must be filed.
At a
Glance
• &nb...
Annual Return Filing (MGT-7 / MGT-7A) under the Companies Act,
2013
What the annual return contains, who
files MGT-7A, deadlines, and penalties for delay.
At a
Glance
• &...
Quorum, Voting and Types of Resolutions under the Companies Act,
2013
Ordinary vs special resolutions, quorum
requirements, and modern voting methods like e-voting and postal ballot.
At a
Glance
...
Annual General Meeting (AGM) and Extraordinary General Meeting
(EGM)
Timelines, notice requirements, and the
rules for conducting AGMs and EGMs, including through video conferencing.
At a
Glance
...
Board Meetings under the Companies Act, 2013 — Rules and
Procedure
Frequency, notice, quorum, and
video-conferencing rules for valid board meetings.
At a
Glance
•  ...
Woman Director Requirement under the Companies Act, 2013
Which companies must appoint a woman
director, how vacancies are filled, and penalties for non-compliance.
At a
Glance
•  ...
Independent Directors under the Companies Act, 2013
Who qualifies as an independent
director, why companies need them, and what makes their role distinct.
At a
Glance
• &n...
Appointment, Powers and Duties of Directors under the Companies
Act, 2013
A practical guide to how directors are
appointed, what powers they hold, and the duties they owe the company.
At a
Glance
...