Flock blog
Reading regulatory filings, sourced and dated.
Plain-English guides to the public filings Flock tracks: 13F reports, NSE and BSE shareholding patterns, bulk and block deals, and FII/DII flows. Every claim links to its source. Research, not advice.
How to Check a Company's Registered Charges
Two registers record a company's charges, one at the Registrar and one at its office. Here is who may inspect each, what each shows, and where each lags.
What Is in the Annual Return? Section 92
Section 92 lists what a company's annual return must contain, from shareholding pattern to penalties imposed, plus who signs it and the sixty day filing rule.
What Is the Annual General Meeting Deadline?
Section 96 sets two deadlines for an AGM that run at once: six months from the financial year close and fifteen months from the last meeting. Both bind.
What Is a Registered Office? Section 12
Section 12 requires a registered office capable of receiving notices, sets the rules for moving it, and lets the Registrar verify it physically on the ground.
What Is Alteration of the Memorandum? Section 13
Section 13 sets how a company changes its name, objects or registered office State, and gives dissenting shareholders an exit when the objects change.
What Is Alteration of the Articles? Section 14
Section 14 lets a company alter its articles by special resolution, including converting private to public, and sets a fifteen day filing with the Registrar.
What Is a Declaration of Beneficial Interest?
Section 89 makes a nominee holder and the real owner both declare, defines beneficial interest, and bars the owner from enforcing any right if they stay silent.
Section 129: Financial Statements, True and Fair View
Section 129 of the Companies Act requires financial statements to give a true and fair view, follow Schedule III, and be laid before the AGM every year.
Directors' Responsibility Statement (Section 134)
The Directors' Responsibility Statement under section 134 of the Companies Act: the six things the Board must state in its report, and who signs for them.
How to Find a Company's Financial Statements at the ROC
How to find a company's financial statements at the ROC: what section 137 puts on the Registrar's record, and the section 399 right that lets anyone read it.
Section 136: Right to the Financial Statements
Section 136 of the Companies Act gives members and debenture trustees copies of the audited financial statements 21 days before the meeting. Here is the detail.
Section 127: Failure to Pay a Declared Dividend
Section 127 of the Companies Act punishes failure to pay a declared dividend within 30 days: 18% interest for the company, and liability for knowing directors.
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