Income tax notification
1. ITR-1, ITR-2 & ITR-4 for AY 2026–27 is now live! Excel utilities, online and Offline filing are enabled on the e-Filing portal.
2. Offline Utility for Form 145 and Form 146 has been enabled on the e-Filing Portal. Users can download, fill, and submit the forms directly through the utility available under Income Tax Act 2025.
3. Form No. 105 (earlier Form No. 10AB) is now available for e-Filing.
4. The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025.
5. New challan forms are live on e-Filing portal for tax payments under the Income Tax Act, 2025. Users are advised to make payments using the new challans only for Tax Year 2026-27.
6. From 1st April 2026, Forms under Income Tax Act, 2025 will be available on the e-Filing Portal. Please select correct form to ensure compliance as per applicable Act.
7. Forms applicable for Assessment Year 2026–27 are available under "Forms as per Income-tax Act, 1961" on the e-Filing portal from 1 April 2026.
The Articles of Association (AOA) serve as the internal rulebook of a company. They define how the company will be managed and outline the rights, duties, and responsibilities of directors and shareholders. Since business requirements evolve over time, companies may need to modify these rules to remain compliant and operate efficiently.
TAn AOA amendment is the legal process of changing the provisions contained in the Articles of Association after a company has been incorporated. Once the amendment is approved by the shareholders through a special resolution, the company must file the prescribed forms with the Registrar of Companies within the specified timeline.
At TaxAbide, we assist businesses with the complete AOA amendment process, from preparing resolutions to filing the required documents with the Ministry of Corporate Affairs. Our team ensures that every step is handled accurately and in accordance with applicable laws.
A company may decide to amend its Articles of Association in several situations, including:
Conversion of a Private Company into a Public Company
Conversion of a Public Company into a Private Company
Change in Share Capital
Modification of Shareholder Rights
Introduction of New Share Classes
Change in Board Structure
Change in Business Direction
Regulatory Compliance
Before altering the Articles of Association, companies should ensure the following:
Proposed amendment must comply with the Companies Act, 2013
Changes should not conflict with the Memorandum of Association
Shareholders must approve via Special Resolution
Additional approvals may be required in specific cases
Entrenchment provisions must meet legal conditions if introduced
The Board of Directors should convene a meeting to discuss the proposed amendment.
Approve proposed changes to Articles
Pass resolution recommending amendment
Fix date, time, and venue of General Meeting
Approve notice and explanatory statement
Authorise director/CS for compliances
The company must issue the notice of the General Meeting within the prescribed period.
Shareholders review proposed amendment
Special Resolution is passed
Meeting proceedings are documented
After passing the Special Resolution, Form MGT-14 must be filed with the ROC within thirty days.
Certified copy of Special Resolution
Notice of General Meeting with explanatory statement
Copy of amended Articles of Association
Attendance records of meeting
Additional supporting documents (if applicable)
Once filing is completed, the amended Articles become effective and all company records must be updated accordingly.
TaxAbide provides reliable assistance for companies seeking to amend their Articles of Association by handling documentation, drafting resolutions, and ROC filings efficiently.
Our services include:
Expert guidance on legal requirements
Drafting of resolutions and supporting documents
Preparation of revised Articles of Association
Filing of Form MGT-14 with ROC
Continuous support until completion
With TaxAbide, businesses can complete AOA amendment requirements efficiently while ensuring full compliance with corporate regulations.
