corporate · In Force

Companies Act 2013

470 sections governing companies. CSR 2% mandatory, independent directors, NCLT/NCLAT, NFRA, class action suits, fast-track mergers. Continuous amendments to decriminalise offences.

Amended

2015, 2017, 2019, 2020

Ministry

Ministry of Corporate Affairs

Key provisions and changes

• CSR 2% mandatory
• Independent directors
• NCLT & NCLAT established
• NFRA (audit regulator)
• Class action suits
• Fast-track mergers