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Key Benefits

  • Ensures uninterrupted corporate existence and good legal standing
  • Protects directors from disqualification and personal liability risks
  • Enhances credibility with banks, investors, and government authorities
  • Enables smooth access to funding, tenders, and credit facilities
  • Strengthens statutory governance and board-level discipline
  • Minimises penalties, interest, and prosecution exposure
  • Builds transparent financial records aligned with regulatory expectations
  • Supports long-term scalability, investment readiness, and exit planning

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Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Overview

A Private Limited Company is the most widely used corporate structure in India and is governed by the Companies Act, 2013, along with allied rules, notifications, and circulars issued by the Ministry of Corporate Affairs (MCA). For Financial Year 2025–26 (Assessment Year 2026–27), compliance obligations for private companies are extensive, technologydriven, and strictly enforced through the MCA V3 web-based filing ecosystem
Every private limited company is mandatorily required to maintain statutory registers, conduct board and shareholder meetings, prepare audited financial statements, and file annual and event-based returns with the Registrar of Companies (RoC). The MCA V3 portal functions as a real-time compliance monitoring system where delays automatically attract additional fees without discretionary waivers. Further, MCA data is now closely integrated with the Income Tax Department and GSTN, making cross-platform consistency critical.
A significant regulatory requirement applicable during FY 2025–26 is the mandatory use of accounting software with an audit trail (edit log) feature. This requirement applies to all companies required to maintain books of accounts and undergo statutory audit. The audit trail must be enabled at all times and cannot be disabled, ensuring that every accounting modification is permanently logged. This measure reflects the regulator’s philosophy that transparency, traceability, and data integrity are essential pillars of corporate governance.
Private limited companies must also ensure that all directors maintain an active Director Identification Number (DIN) through timely DIR-3 KYC filings. Failure to do so results in DIN deactivation, which in turn blocks all MCA filings, effectively paralysing corporate compliance. Additionally, non-filing of annual returns for continuous periods can lead to director disqualification under Section 164 of the Companies Act, 2013.
In the current regulatory environment, compliance is no longer viewed as a procedural burden. A company with timely filings, clean audit reports, reconciled tax data, and disciplined governance enjoys lower regulatory scrutiny, faster approvals, and stronger stakeholder confidence. For FY 2025–26, private limited company compliance is a strategic necessity that directly supports stability, growth, and long-term enterprise value.

Documents Required

Documents
  • 1 PAN Card
  • 2 Aadhaar Card
  • 3 Certificate of Incorporation
  • 4 Memorandum of Association
  • 5 Articles of Association
  • 6 Director PAN Card
  • 7 Director Aadhaar Card
  • 8 Statutory Registers
  • 9 Books of Accounts
  • 10 Bank Statements
  • 11 Audit Report

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Mandatory Compliance (FY 2025–26)

Compliance Name Short Description (including relevant Section/Rule references) Specific 2026 Due Date
Board Meetings Minimum four board meetings each year (Section 173) As per statutory intervals
Annual General Meeting (AGM) Mandatory shareholder meeting (Section 96) 30 September 2026
Statutory Audit Audit under Section 139 of Companies Act, 2013 Before AGM
AOC-4 Filing of audited financial statements (Section 137) 30 October 2026
MGT-7 / MGT-7A Annual return filing (Section 92) 29 November 2026
DIR-3 KYC Annual KYC of directors to keep DIN active 30 September 2026
Income Tax Return (ITR6) Annual income tax filing 31 October 2026

Applicable Compliance (Event-based / Conditional)

Compliance Name Short Description (including relevant Section/Rule references) Specific 2026 Due Date
ADT-1 Appointment or reappointment of statutory auditor Appointment or reappointment of statutory auditor
PAS-3 Return of allotment of shares Within 30 days of allotment
INC-22 Change in registered office Within 15 days of change
DPT-3 Return of deposits or exempted loans 30 June 2026
MSME-1 Half-yearly return for outstanding MSME dues 30 April 2026 / 31 October 2026
DIR-12 Change in directors or KMP DIR-12 Change in directors or KMP Within 30 days of event
SH-7 Change in authorised share capital Within 30 days of change

Penalty and Non-compliance Risk

Additional filing fees
Monetary penalties
Director DIN deactivation
Director disqualification
Company marked non-compliant
Prosecution under Companies Act
Increased regulatory scrutiny

FAQs

1. Is annual compliance mandatory even if the company has no operations?

Yes, dormant or inactive companies must still file annual returns unless formally classified as dormant.

2. What is the due date for AGM for FY 2025–26?
3. Which ROC forms are mandatory annually for private companies?
4. What happens if AGM is not conducted on time?
5. Is statutory audit compulsory for private limited companies?
6. Is audit-trail-enabled accounting software mandatory?
7. What is the due date for DIR-3 KYC in 2026?
8. Can directors be disqualified for non-compliance?
9. Is DPT-3 applicable if the company has only director loans?

Seamless Compliance for Your Business

Focus on growing your business while we handle the complexities of statutory compliance. From GST filing to Annual Audits, our automated systems ensure you never miss a deadline.

CA
  • GST Filing & Reconciliation
  • Income Tax Returns (ITR)
  • TDS/TCS Returns
  • Statutory & Tax Audit
  • ROC Company Filings

What Our Clients Say

Discover what our satisfied clients have to say about their experience working with us

Sandeep Reddy
Founder, Retail Trading Business
" ARK Advisors made our audit process smooth and stress-free. Clear checklist, timely follow-ups, and very practical guidance. "
Anusha Sharma
Partner, Professional Services Firm
" Their team quickly identified compliance gaps and suggested actionable fixes. Reporting was crisp and easy for management to understand. "
Rohit Kulkarni
CFO, Manufacturing Unit
" We got strong process recommendations and control improvements. The audit insights genuinely helped us reduce leakage and improve discipline. "
Meghana Rao
Director, Startup
" Professional, responsive, and very transparent. They explained everything in simple terms and kept the entire process on schedule. "
Imran Khan
Owner, Hospitality Business
" The team ensured our documentation was audit-ready and supported us throughout. Great experience and strong attention to detail. "

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