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	Introduction to Company Act 2013 with Latest Development & Changes
	The Companies Act, 2013 was assented by the President of India on 29 August 2013 and published in the Official Gazette on 30 August 2013.
	The 2013 Act is promises to facilitate more business-friendly Corporate regulations, improve corporate governance norms, enhance accountability on the part of corporate and auditors, raise levels of transparency and protect interests of investors, particularly small investors, inculcating self compliance and making corporate socially responsible.
	Some of the key changes to look for are in merger /demerger processes, cross border mergers, fast track mergers between small companies and holding –subsidiaries, and provisions relating to minority shareholders' protection and exit.
	We believe that the new Act will help in reducing shareholders' litigation and making corporate restructuring process smooth and efficient.
	With introduction of new concepts like – One Person Company(OPC) , Serious Fraud Investigation Office , Secretarial audit, Auditor's Rotation, Class Action Suit, Corporate Social Responsibility, Dormant Company ,Small Company, Women Director etc . improve corporate governance norms, enhance accountability on the part of corporate and auditors .
	The New Framework in Companys Act 2013 compromise of
	29 Chapters 470 Sections 7 Schedules
	Latest Changes in Company Act 2013
	As of now 283 sections with all 7 schedules are notified. 46 new e forms are available for filing including 3 General forms which will be used in place of 17 forms which are not available as e - forms as on date. (General circular 09/2014 dated 25.04.2014) List of old forms not rolled out is still available for filing (General Circular no.6 /2014 ) :-
	S. No. Old Forms Purpose of form 1. 66 Form for submission of compliance certificate with the Registrar 2. 14LLP Form for intimating to Register of Companies of conversion of the company into limited liability partnership (LLP) 3. 20B Form for filling annual return by a company having a share capital with the Registrar 4. 21A Particulars of annual return for the company not having share capital 5. 23AC Form for filling balance sheet and other documents with the Registrar 6. 23ACA Form for filling Profit and Loss account and other documents with the Registrar 7. 23ACA-XBRL Form for filling XBRL document in respect of Profit and Loss account and other documents with the Registrar 8. 23AC-XBRL Form for filling XBRL document in respect of balance sheet and other documents with the Registrar 9. 23C Form of application to the Central Government for appointment of cost auditor 10. 23D Form for information by cost Auditor to Central Government 11. 35A Information to be furnished in relation to any offer of a scheme or contract involving the transfer of shares or any class of shares in the transferor company to the transferee company 12. A-XBRL Form for filling XBRL document in respect of compliance report and other documents with the Central Government 13. FTE Application for striking off the name of company under the fast Track Exit (FTE) Mode 14. I-XBRL Form for filling XBRL document in respect of cost audit report and other documents with the Central Government 15. 5-INV Transfer unpaid dividend amount to IEPF 16. 21 Order of the court/authority till 14/04/2014