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.
What Is a Deposit Under the Companies Act?
A deposit under the Companies Act is any receipt of money by a company by way of deposit or loan, minus the prescribed exclusions. Section 73 sets the rules.
Eligible Company for Public Deposits (Section 76)
Section 76 of the Companies Act lets a public company of prescribed net worth or turnover accept deposits from non-members, with a credit rating every year.
Books of Account Under Section 128
Section 128 of the Companies Act: where books of account are kept, the eight-year retention rule, who may inspect them, and what a contravention costs.
Re-opening of Accounts Under Section 130
Section 130 of the Companies Act lets a court or the Tribunal order a company to re-open its books and recast accounts, on fraud or mismanagement grounds.
Section 131: Voluntary Revision of Accounts
Section 131 of the Companies Act lets directors revise a financial statement or Board's report for any of the three preceding years, with Tribunal approval.
How to Restore a Struck Off Company: Section 252
How to restore a struck off company under section 252: who may apply to the NCLT, the hearing the Tribunal must give, and the fresh certificate. Not advice.
What Is Oppression and Mismanagement? Section 241
Oppression and mismanagement under sections 241 and 242 of the Companies Act: who can apply to the NCLT, the threshold, and the reliefs. Not investment advice.
What Is a Dormant Company? Section 455 Explained
A dormant company under section 455 holds an asset or future project and has no significant accounting transaction. The two tests, and the register.
Section 186: Loan and Investment by a Company
Section 186 of the Companies Act caps a company's loans, guarantees and investments, sets the special resolution trigger, and requires disclosure to members.
Section 185: Loans to Directors Explained
Section 185 of the Companies Act bars loans, guarantees and security for directors and relatives, and sets the special resolution route for connected firms.
Director Disqualification Under Section 164
Director disqualification under section 164: the nine personal grounds, the five year company default bar, and how section 167 vacates a director's office.
What Is the Register of Members? Section 88
The register of members under section 88 of the Companies Act, the two other registers it sits with, the depository deeming rule, and your inspection right.
The Smart Money Digest
A free weekly email of notable disclosure activity — every line with its filing date and source link. No advice, just filings. Unsubscribe anytime.