Companies Act, 2013 (As Amended by MCA 2024)

# Companies Act, 2013 The Companies Act, 2013 regulates corporate structures, corporate social responsibility, director responsibilities, and ROC disclosures. ## Vital Corporate Compliances: - **Section 134**: Approval and signing of Financial Statements and Directors' Board Report. - **Section 135**: Corporate Social Responsibility (CSR) policy formulation and statutory spending. - **Section 137**: Mandatory filing of copy of financial statements (Form AOC-4) with ROC. - **Section 92**: Annual Return preparation and electronic filing (Form MGT-7). - **Section 185 & 186**: Strict statutory restrictions on loans to directors and corporate investments.