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    July 29, 2026   Case LawsCustoms
    Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
    July 29, 2026   Case LawsCompanies Law
    Company-name rectification may follow government action on information from an aggrieved company where registered names are confusingly similar.
    July 29, 2026   Case LawsIBC
    Insolvency moratorium protects only the corporate debtor, allowing consumer proceedings to continue against unprotected directors and promoters.
    July 29, 2026   Case LawsIBC
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    July 29, 2026   Case LawsService Tax
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    July 29, 2026   Case LawsIndian Laws
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    July 28, 2026   NotificationsSEZ
    SEZ area de-notification reduces the notified Information Technology zone at Pallipuram, leaving a revised notified area.
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    SEZ de-notification rescinds the IT and IT-enabled services zone notification while preserving prior actions and omissions.
    July 28, 2026   NotificationsIncome Tax
    Form ITR-BN governs block-period returns after covered searches, requiring prescribed verification and treatment of provisional income.
    July 28, 2026   CircularsCustoms
    Digital Section 49 warehousing enables online applications, query responses, status tracking and renewable storage-period extensions through ICEGATE.
    July 28, 2026   Case LawsGST
    Independent application of mind in show cause notices required quashing AI-generated notice and consequential proceedings.
    July 28, 2026   Case LawsGST
    Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.
    July 28, 2026   Case LawsGST
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    July 28, 2026   Case LawsGST
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    July 28, 2026   Case LawsGST
    Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outco...
    July 28, 2026   Case LawsGST
    Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
    July 28, 2026   Case LawsGST
    Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
    July 28, 2026   Case LawsGST
    GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
    July 28, 2026   Case LawsGST
    GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-reme...
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    July 29, 2026   Case Laws Customs
    Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technical evidence.
    July 29, 2026   Case Laws Companies Law
    Company-name rectification may follow government action on information from an aggrieved company where registered names are confusingly similar.
    July 29, 2026   Case Laws IBC
    Insolvency moratorium protects only the corporate debtor, allowing consumer proceedings to continue against unprotected directors and promoters.
    July 29, 2026   Case Laws IBC
    Email service in insolvency proceedings supports ex parte orders where delayed recall lacks sufficient cause or evidence of fraud.
    July 29, 2026   Case Laws Service Tax
    Recognised professional-course coaching qualifies for service-tax exemption despite being an initial or intermediate stage of education.
    July 29, 2026   Case Laws Indian Laws
    Statutory limits on Facilitation Council membership can render an arbitral award void and permit exceptional writ review.
    July 29, 2026   Case Laws Indian Laws
    Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offences.
    July 28, 2026   Notifications SEZ
    SEZ area de-notification reduces the notified Information Technology zone at Pallipuram, leaving a revised notified area.
    July 28, 2026   Notifications SEZ
    SEZ de-notification rescinds the IT and IT-enabled services zone notification while preserving prior actions and omissions.
    July 28, 2026   Notifications Income Tax
    Form ITR-BN governs block-period returns after covered searches, requiring prescribed verification and treatment of provisional income.
    July 28, 2026   Circulars Customs
    Digital Section 49 warehousing enables online applications, query responses, status tracking and renewable storage-period extensions through ICEGATE.
    July 28, 2026   Case Laws GST
    Independent application of mind in show cause notices required quashing AI-generated notice and consequential proceedings.
    July 28, 2026   Case Laws GST
    Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.
    July 28, 2026   Case Laws GST
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    July 28, 2026   Case Laws GST
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    July 28, 2026   Case Laws GST
    Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outcome.
    July 28, 2026   Case Laws GST
    Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
    July 28, 2026   Case Laws GST
    Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
    July 28, 2026   Case Laws GST
    GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
    July 28, 2026   Case Laws GST
    GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-remedy objections.

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      Home› Highlights › Companies Law › 2018 › January, 2018 › This
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      Companies Law

      Repayment of deposits, etc., accepted before commencement of...

      Companies Act, 2013: Repay pre-2013 deposits within 3 years of Section 74 start or original term, whichever is sooner.

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      Companies LawJanuary 7, 2018Act-Rules
      Repayment of deposits, etc., accepted before commencement of this Act - conditions relaxed - deposits accepted under Companies Act, 1956 shall be repaid within 3 years from the commencement of the original section 74 of the Companies Act, 2013 or on or before expiry of the period for which deposits were accepted whichever is earlier - Section 74(1)(b) of the Companies Act, 2013
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