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    Companies Must Form CSR Committee Based on Previous Year's Profit as per Companies Act Section 135(1) Amendment.
    Companies Act 2013: Section 134(3) Updates Disclosure Rules for Financial Statements, Remuneration, and CSR Policies to Boost Transparency.
    CEO Must Sign Financial Statements Per Companies Act 2013, Section 134(1), Even If Not a Director.
    Minimum Penalty for Misconduct u/s 132(4) of Companies Act 2013 Reduced from Rs. 10 Lakh to Rs. 5 Lakh.
    Court or Tribunal May Reopen Company Accounts for Up to 8 Years Under Companies Act, Section 130(3.
    Court or Tribunal Can Re-Open Company Accounts u/s 130(1) of Companies Act, 2013.
    Companies with subsidiaries must prepare Consolidated Financial Statements per Section 129(3) of the Companies Act, 2013.
    Companies Can Declare Interim Dividends Using Profits Until Quarter Before AGM, Per Section 123(3) of Companies Act 2013.
    Companies Can Declare Interim Dividends Using Current Year Profits or Surplus Per Section 123(1) of Companies Act, 2013.
    Companies Act 2013 Update: Reduced Minimum Penalty for Non-Compliance with Section 117(2) Filing Requirements.
    Companies Can Use E-Voting for Transactions Needing Postal Ballot u/s 110 of Companies Act 2013.
    AGM Can Be Held on Short Notice with 95% Member Consent, per Section 101(1) of Companies Act 2013.
    Extraordinary general meetings for companies (except certain subsidiaries) must be held in India per Section 100(1) of Companies Act.
    Unlisted Companies Can Hold AGMs Anywhere in India with Shareholder Approval, per Section 96(2) of Companies Act 2013.
    Section 94(3) Companies Act 2013: Rules to Limit Personal Info Inspection in Company Registers and Returns.
    Companies Act 2013 Update: No Advance Filing Needed for Keeping Registers Outside Registered Office per Section 94(1.
    Companies Act Update: Filing Returns for Promoter and Top 10 Shareholder Stake Changes No Longer Required u/s 93.
    Companies Must Publish Annual Returns Online with Board's Report Link as per Section 92(3) of Companies Act 2013.
    Annual Return Extract No Longer Required in Board's Report Under Companies Act, 2013, Section 92(3.
    Central Government Can Provide Simplified Annual Return for One Person and Small Companies u/s 92(1) of Companies Act 2013.
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Acts Income Tax