CA Inter Laws RTP Analysis Jan 2026 | ICAI Chapter Weightage & Focus
📄 CA Inter Jan 2026 RTP Summary – Corporate & Other Laws (Paper 2)
📌 1. Chapter/Topic Coverage
✅ The RTP focuses on Companies Act, 2013 and related corporate laws. Key areas:
- 💰 Dividend declaration – interim and final dividends
- 👥 Shareholder rights & AGM procedures
- 🏦 Transfer of unclaimed/unpaid dividend to IEPF
- 🌐 Foreign company registration & compliance under Companies (Registration of Foreign Companies) Rules, 2014
💡 Note: No official chapter-wise marks weightage is provided; RTP emphasizes practical application.
⚡ 2. Recent Amendments Covered
- 🌍 Foreign Company Registration Rules 2024: “Registrar” replaced with “Registrar, Central Registration Centre”; submission of Form FC-1 along with FEMA approvals.
- 💵 Dividend Provisions: Declaration, payment, transfer to separate accounts, and then to IEPF; interest liability for delay.
- 📅 Enforcement Dates: Foreign Company rules – 9th Sept 2024; Dividend & IEPF examples cover 2016–2024.
💡 3. Key Student Takeaways
- 📝 RTP is case-based: practice scenarios to understand board vs shareholder powers.
- 📌 Focus on quorum requirements & rights of dissenting shareholders.
- ⏰ Memorize timelines for unpaid dividend transfer & IEPF deposit.
- ⚡ Understand compliance deadlines, forms, and documentation under Companies Act & Foreign Company Rules.
- ✅ Key amendments are likely testable in Jan 2026 exams.
❗ Note
❌ ICAI RTP does not provide official marks weightage; practice all sections with emphasis on practical application for best preparation.