Notifications

The MCA has notified the Companies (Accounting Standards) Amendment Rules, 2026, introducing a new provision in AS-22 related to OECD Pillar Two income taxes.

MCA Introduces Amendments in Companies (Accounting Standards) Rules, 2026: Know Key Changes

Orders

Since the company filed AOC-4 prior to the issuance of the notice of the adjudicating officer, the ROC levied zero penalty as per Section 454(2) of the Companies Act.

ROC Levies Zero Penalty on Company Despite Late Filing of Financial Statement: Know How

Judgement

Tribunal orders release of Rs. 35.67 crore Income refund, holding tax set-off violates Section 14 moratorium.

NCLT Bars Income Tax Department From Adjusting Refunds Against Pre-CIRP Dues

ROC Invokes Section 454(2), Waives Penalty for the company and its officers in default despite the delay in annual return filing.

Delay in Filing MGT-7A: ROC Chennai Grants Relief with Zero Penalty

ROC penalised the company and its three directors for failing to appoint a resident director as required under Section 149(3) of the Companies Act, 2013 for over 2,200 days.

No Resident Director for 2,297 Days: ROC Slaps Penalty on Company and Its Directors for Section 149(3) Violation

The ROC imposed penalties on the company and its officers for failing to file the FY22 annual return under Section 92 of the Companies Act, 2013.

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MCA Introduces Amendments in Companies (Accounting Standards) Rules, 2026: Know Key Changes

ROC Levies Zero Penalty on Company Despite Late Filing of Financial Statement: Know How

NCLT Bars Income Tax Department From Adjusting Refunds Against Pre-CIRP Dues

Delay in Filing MGT-7A: ROC Chennai Grants Relief with Zero Penalty

No Resident Director for 2,297 Days: ROC Slaps Penalty on Company and Its Directors for Section 149(3) Violation

ROC Patna Imposes Penalty for Non-Filing of FY22 Annual Return