Board's Report — mandatory contents under Section 134(3)
Discloses extract of annual return, declarations, RPTs, loans/investments, conservation of energy, CSR, ID declarations, internal-financial-controls and material changes.
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Event-based filings under the Companies Act
Filings triggered by specific events: PAS-3 (allotment), MGT-14 (resolutions), DIR-12 (director changes), CHG-1 (charges), SH-7 (capital changes), INC-22 (RO change).
Penalty regime for non-compliance — Companies Act perspective
Section-specific quantum + officer-in-default liability + adjudication under §454 + condonation routes (Regional Director, NCLT) for delays beyond timeline.
Postal ballot — when is it mandatory and what is the procedure?
Used for transacting business not requiring a physical meeting (Rule 22). Companies dispatch notice with ballot, allow 30 days for voting, scrutiniser certifies results.
What are the consequences of non-filing of annual returns (MGT-7) and financial statements (AOC-4)?
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Statutory registers and records to be maintained by every company
Register of Members (MGT-1), Directors (MBP-2), Charges (CHG-7), Loans and Investments (MBP-2), Contracts (MBP-4), Beneficial Owners (BEN-3), Renewable / Deposits register etc.