Topic
Company law and governance
Company types, meetings, resolutions and the governance terms that sit behind every ROC form.
Articles
Company law and governance, explained.
MCA ROC Filing: Forms, Due Dates and Fees for Companies ROC filing is filing annual and event-based forms with the Registrar of Companies. For FY 2025-26, AOC-4 is due by 29 October and MGT-7 by 29 November 2026. OneFinOps Editorial 3 min 
MCA DIR-3 KYC: Due Date, Fees, Penalty and How to File Every DIN holder files DIR-3 KYC Web with MCA once every three years, by 30 June, from 31 March 2026. On time is free; late filing costs ₹5,000. OneFinOps Editorial 3 min 
MCA AOC-4 and MGT-7: Due Date, Fees and Penalty AOC-4 is due within 30 days of the AGM and MGT-7 or MGT-7A within 60 days: 29 October and 29 November 2026 for FY 2025-26. OneFinOps Editorial 3 min Glossary
The terms you will meet.
Company law and governance Annual General Meeting (AGM) An Annual General Meeting (AGM) is a mandatory yearly meeting of a company's shareholders required under Section 96 of the Companies Act, 2013 to transact ordinary business. Also called annual shareholders meeting Company law and governance Board Resolution A board resolution is a formal decision made by a company's board of directors during a board meeting, recorded in the minutes and required for key corporate actions under the Companies Act, 2013. Also called resolution of the board, directors resolution Company law and governance Business Registration The legal process of registering a business entity in India, obtaining required licenses and a government-recognized legal identity. Also called company registration, company incorporation Company law and governance Cap Table (Capitalization Table) A detailed spreadsheet that tracks equity ownership, share classes, and dilution across all stakeholders of a company. Also called capitalisation table, shareholding table Company law and governance CIN (Corporate Identity Number) A unique 21-digit alphanumeric identifier assigned to every company registered with the Registrar of Companies in India. Also called company identification number, corporate identification number Company law and governance Circular Resolution A board resolution passed by circulating a draft to all directors for approval without convening a physical meeting. Also called resolution by circulation, written resolution Company law and governance Companies Act, 2013 The primary legislation governing the incorporation, management, and dissolution of companies in India. Also called Companies Act 2013, the Companies Act Company law and governance Company Secretary (CS) A governance professional responsible for ensuring a company's regulatory compliance and advising the board on legal matters. Also called practising company secretary, corporate secretary Statutory compliance Compliance Officer A designated professional responsible for overseeing and ensuring an organization's adherence to regulatory and legal requirements. Also called chief compliance officer, CCO Company law and governance Corporate Governance The system of rules, practices, and processes by which a company is directed and controlled for the benefit of all stakeholders. Also called governance framework, board governance Company law and governance CSR (Corporate Social Responsibility) A mandatory obligation for qualifying Indian companies to spend at least 2% of average net profits on social welfare activities. Also called CSR spending, section 135 CSR Director KYC DIN (Director Identification Number) A unique 8-digit identification number assigned by the MCA to individuals appointed as directors of Indian companies. Also called director ID number Company law and governance Dormant Company An inactive company registered under the Companies Act with minimal compliance obligations while it holds assets or awaits future use. Also called inactive company, section 455 company Company law and governance ESOP (Employee Stock Ownership Plan) A benefit plan that grants employees the right to purchase company shares at a predetermined price after completing a vesting period. Also called employee stock option plan, employee stock options, stock option scheme Company law and governance Insider Trading The illegal practice of trading in company securities using material unpublished price-sensitive information not available to the public. Also called trading on unpublished price sensitive information, UPSI trading Company law and governance Liquidation The process of winding up a company, converting its assets to cash, paying creditors, and distributing residual assets to shareholders. Also called winding up, company winding up Company law and governance LLP (Limited Liability Partnership) A hybrid business structure that combines the operational flexibility of a partnership with the limited liability protection of a company. Also called limited liability partnership firm ROC filing MCA (Ministry of Corporate Affairs) The Government of India ministry responsible for company registration, corporate regulation, and enforcement of the Companies Act and LLP Act. Also called MCA21, corporate affairs ministry Company law and governance Nidhi Company A type of non-banking financial company that borrows and lends money exclusively among its members, regulated under the Nidhi Rules. Also called mutual benefit society, section 406 company Company law and governance One Person Company (OPC) A company with a single member, providing corporate status and limited liability to an individual entrepreneur under the Companies Act, 2013. Also called single-member company Company law and governance Penny Stock Low-priced, thinly traded stocks of small companies that are subject to high volatility, manipulation risk, and regulatory scrutiny in India. ROC filing RoC (Registrar of Companies) The government authority responsible for registering, regulating, and administering companies and LLPs across India. Also called Registrar of Companies office, company registrar Company law and governance Secretarial Audit A secretarial audit is an independent examination of a company's compliance with corporate laws, rules, and regulations conducted by a practicing Company Secretary under Section 204 of the Companies Act, 2013. Also called Form MR-3 audit, section 204 audit Company law and governance Vesting Schedule The timeline that determines when employees earn full ownership of stock options or equity granted under an ESOP. Also called ESOP vesting schedule, vesting period Company law and governance Waterfall Analysis A method of calculating how proceeds from a liquidity event are distributed among shareholders based on their rights and preferences. Also called liquidation waterfall, distribution waterfall, exit waterfall
See it in the product
Company law and governance, in the product.
Tax & ComplianceMCA & ROC FilingAOC-4, MGT-7, DIR-3 KYC, DPT-3, BEN-2 drafted from your books. CS/CA review, DSC sign-off, MCA21 portal submission.PlatformDocument ManagementVendor KYC, contracts, statutory challans, MCA filings, audit proofs. Versioned, searchable, hash-verified evidence packs. India-hosted.MCA & ROC FilingStatutory RegistersMembers, Directors, Charges, Beneficial Owners. Maintained in platform.Document ManagementIncorporation Documents VaultCIN, COI, MOA, AOA, board resolutions, share certificates, DIN/DSC, ROC filings.Document ManagementStatutory Documents VaultPF, ESI, Professional Tax, LWF challans, returns and acknowledgements per month and per state.