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8/17/2019 Important Provisions of Companies Act 2013
1/7
Pranay Patel & Associates
Company Secretaries
Mob No. 7869020174
mail! 28pranay"#mail.com
1 $ P a g e
Write up on some important provisions of Companies Act, 2013 in nutshell (Part-I)
B
C! Prana Patel
Practicin" Compan !ecretar
Pranay Patel & AssociatesCompany Secretaries
Office: 430, Dynamic Centre, M.P. Nagar, Zone-1,
Opp. D.B City Mall,
Bopal -4!"011#M.P$
%-mail: "&pranay'gmail.com
Mo(: )&!*0"01)4
8/17/2019 Important Provisions of Companies Act 2013
2/7
Pranay Patel & Associates
Company Secretaries
Mob No. 7869020174
mail! 28pranay"#mail.com
2 $ P a g e
PA%'C()A%S
SC'*N
*+ CA201,
%() APP)'CA-')' %)/AN+*%M emption PNA)
ANN(A) +')'N
1. Particlars o3 Annal %etrn 92151115
C /''
Applicable to eery Company.
Si#nin#!
A. Annal retrn s:all be si#ne; by<
a ;irector an; t:e company secretary or
=:ere t:ere is no CS t:en by PCS
-. 'n case o3 *PC an; small company
Annal retrn s:all be si#ne; by<
a t:e company secretary or =:ere t:ere is
no CS t:en by >irector
M7
On Company-
+ine of . 0, 000-,00,000
On Officer- /mprionment for a
term ic may eten2 to !mont or it +ine ",000 -
,00,000 OR it (ot.
2. Annal %etrn Certi3ication by
PCS 9225
1125
C/''
i5 All )iste; Companies
ii5 ery company ain#!
?Pai; p s:are capital ! %s.10 Cr. or more
?rnoer! @ %s.0 Cr. or more
M8
On PC-
+ine ic all not (e le
tan .0,000 (t ic may
eten2 to . ,00,00056
,. An etract o3 t:e annal retrn
s:all 3orm part o3 t:e -oar;Bs
report
92,51215
C/''
ery company M9
A member o3 t:e 'nstitte :ol;in# a ali; certi3icate o3 practice s:all be entitle; @
i5 to certify Annal %etrn prsant to Section 9225 o3 t:e Companies Act 201, Act No. 18 o3 201,5 3or not more than 80 companies 3or eac: o3 t:e 3inancial year n;er
consi;eration.
ii5 to sign Annal %etrn prsant to Section 9215 o3 t:e Companies Act 201, Act No. 18 o3 201,5 3or any number o3 companies 3or eac: o3 t:e 3inancial year n;er
consi;eration. :ese i;elines s:all come into e33ect 3or si#nin# an; certi3ication o3 Annal %etrn 3or 3inancial year 2014201 onar;s.
8/17/2019 Important Provisions of Companies Act 2013
3/7
Pranay Patel & Associates
Company Secretaries
Mob No. 7869020174
mail! 28pranay"#mail.com
, $ P a g e
ACC*(NS & +'NANC'A) SAMN
4. Salient 3eatres o3 t:e
+inancial statements o3
Sbsi;iaryies5 Associate co.s5
an; D/Bs
129,5 C'E
A*C1
/nrance,
(an7ing or co.
%ngage2 in te
generation or
pply of
electricity
MD, 89D in carge of finance,
C+O or any oter concerne2
peron- imprionment pto 1
year or fine . 0,000 to .
ac or it (ot
. >isclosre o3 contracts n;er
section 18815 it: relate;
parties
1,4,5:5825
C'E
A*C2
Company- +ine- . 0,000 to
. " ac
Officer in 2efalt-
imprionment pto 3 year or
fine . 0,000 to . ac or
it (ot
6. Statement containin# salient
3eatres o3 -FS P&) AFc
1,61510
C'E
A*C,
Company- +ine . ",000
Officer in 2efalt, fine- .,000.
7. +or 3ilin# 3inancial statements
an; ot:er ;oc it: %*C
it:in ,0 ;ays o3 AM5
1,71215
C'E
A*C4
OPC- 1&0 2ay
from te
clore of
financial year
Company- +ine . 1000 per
2ay pto . 10 ac
MD5C+O, Director incarge or
all te 2irector- imprionment
pto ! mont or fine . 1 lac
to . ac or it (ot
8. E-%) Proision!1,7
1215
C'E
a. All companies liste; it: any StocG
c:an#es5 in 'n;ia.
b. Sbsi;iaries on any company liste; it:
any StocG c:an#es5 in 'n;ia.
c. All companies :ain# Pai; p Capital o3
%pees Crore an; aboe.
;. All companies :ain# rnoer o3 %pees
a. Ban7ing
Companie-
9at are
reglate2 (y
B/
(. /nrance
Companie-
9at arereglate2 (y
/D;
8/17/2019 Important Provisions of Companies Act 2013
4/7
Pranay Patel & Associates
Company Secretaries
Mob No. 7869020174
mail! 28pranay"#mail.com
4 $ P a g e
100 Crore an; aboe. c. Poer
Companie
2. Non-
Ban7ing
+inancial
Companie
>'%C*%BS
9. =oman ;irector 14915 ,
CE'
i5 All )iste; Companies
ii5 ery pblic company ain#!
?Pai; p s:are capital ! %s.100 Cr. or more
?rnoer! @ %s.,00 Cr. or more
ection 1)"- ere no penalty
pecifie2 eebentre & >eposits cee;in# %s. 0 Cr.
S:all :ae at least TWO independent
;irector
ection 1)"- ere no penalty
pecifie2 eF C*F Mana#er an;
in t:eir absence =>b. C+*
20,158
CE'''
i5 All )iste; Companies
ii5 ery ot:er pblic company ain# Pai;
p s:are capital o3 %s.10 Cr. or more
M%1 retrn
o3
appointment
o3 HMP$
M%2
Company lia(le for +ine 6 1la7
to la7.
%MP lia(le for
fine ic may eten2 to0,000.
8/17/2019 Important Provisions of Companies Act 2013
5/7
Pranay Patel & Associates
Company Secretaries
Mob No. 7869020174
mail! 28pranay"#mail.com
$ P a g e
Application
to C 3orapproal 3or
appointment
reappointm
ent or
remneratio
n5
Contining offence- 1000 eebentre &
>eposits cee;in# %s.0 Cr.
ection1)&$:
?Company lia(le for +ine 6. 1la7 to . la7.
?Officer in 2efalt-
/mprionment of 1yr O fine of
tenty- fi
8/17/2019 Important Provisions of Companies Act 2013
6/7
Pranay Patel & Associates
Company Secretaries
Mob No. 7869020174
mail! 28pranay"#mail.com
6 $ P a g e
%emneration Committee CE''
ii5 ery pblic company ain#!?Pai; p s:are capital ! %s.10 Cr. or more
?rnoer! @ %s.100 Cr. or more
?*tstan;in# o3 loans >ebentre &
>eposits
cee;in# %s. 0 Cr.
16. Corporate Social
%esponsibility Committee 1,15
,
C'E
i5 ery company ain#!
?Net ort: ! @ %s. 00 C%. or more
?rnoer! @ %s. 1000 C%. or more.
?Net Pro3it! @ %s. C%. or more
#NO9%: Boar2 all enre co. pen2 2I o3
a#. N.P of procee2ing 3 +@.A on C
No penalty. /f company fail to
contri(te only pecify reaon
in (oar2 report.
A(>'
17. Secretarial A;it 20415 9
CE'''
i5 All )iste; Companies
ii5 ery pblic company ain#!
?Pai; p s:are capital ! %s.0 C%. or more
?rnoer! @ %s.20C%.or more
M%,
Company an2 e
8/17/2019 Important Provisions of Companies Act 2013
7/7
Pranay Patel & Associates
Company Secretaries
Mob No. 7869020174
mail! 28pranay"#mail.com
7 $ P a g e
? *tstan;in# ;eposits o3 %s. 25 Cr. or more.
iii5 ery priate company ain#!
?rnoer! @ Rs. 200 Cr. or more
?A##re#ate otstan;in# o3 loans or
borroin#s 3rom banGs or P+' !ceeding Rs.
"00 Cr. *r more.
>isclaimer! 9i rite i prepare2 (y rea2ing pro
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