Company Law articles

Analysis of appointment of Key Managerial Personnel

Characteristically, companies have various levels or hierarchies of employees with base levels starting from workers followed by supervisors, executives, managers, senior managers, general managers, to the top management usually consisting of functional directors and ultimately the managing director....

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Posted Under: Company Law |

Nidhi Company-Provisions as per Companies Act 2013

a) A Nidhi to be incorporated under the Act shall be a public company and shall have a minimum paid up equity share capital of five lakh rupees. b) Every Company incorporated as a Nidhi shall have the last words ‘Nidhi Limited’ as part of its name....

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Posted Under: Company Law |

Quick reference note on compliance requirements for Appointment of a Managing Director by a Private Company

The subject of discussion being touched here is a not a new but commonly searched topic by the young professionals, both in employment or practice, who are looking for quick solutions as to the position of law and compliance requirements on date due to confusion on account of plethora of clarifications/ circulars and exemptions to private...

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Posted Under: Company Law |

Frequently Asked Questions on The Companies Act, 2013

The Companies Act, 2013 was enacted to improve Corporate Governance and better transparency in the corporate sector which is imperative to infuse confidence amongst investors in Indian market and abroad and to further strengthen regulations for the companies...

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Posted Under: Company Law |

Casual vacancy due to resignation of Auditor under Companies Act, 2013 with relevant formats

The term casual vacancy has not been defined in the Companies Act, 2013. Generally, it means a vacancy caused due to death, disqualification and resignation of an auditor. Through this article, we are going to discuss casual vacancy arises due to resignation of Auditor in a Company under the Companies Act, 2013....

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Posted Under: Company Law |

Revised Ind AS Transition Facilitation Group Clarification Bulletin 5

It may be noted that if an entity does not have an unconditional right to defer the settlement of a liability then, the same shall be classified as current liability. In the given case, although it is expected that most of the customers will not surrender their connection and the deposit need not be refunded, but surrendering of the conne...

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Posted Under: Company Law |

How to Disclose Demonetised / SBN / Old notes in Audit Report with FAQs

Implementation Guide on Auditor’s Report under Rule 11(d) of Companies (Audit and Auditors) Amendment Rules, 2017 and Amendment to Schedule III to Companies Act, 2013 issued by the Auditing and Assurance Standards Board...

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Process of preferential allotment of share under Companies Act, 2013

Rule 14 of Companies (Prospectus and Allotment of Securities) Rules, 2014 concerning to the Preferential allotment of Shares of the Company also makes an endeavor to light up on provisions and process of allotment of shares through Preferential allotment of shares, difference between Private Placement of Shares & Preferential allotment of...

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Posted Under: Company Law |

Whether non ratification of statutory auditor is removal of statutory auditor

In this Flash editorial, the author begins by referring the provisions of Section 139 & 140 of Companies Act, 2013 relating to ratification of Auditor in every Annual General Meeting & Removal of auditor. The main thrust of the article, however, is upon the indirectly removal of Auditor through Non Ratification of Auditor...

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Posted Under: Company Law |

Difference between Private limited company Vs LLP

While starting up a company one has to decide which business organization they want to incorporate and carry on. The choice of business organization is very important to give shape to your business motive. Here, if one has to choose between the Private limited company registration and LLP one can see the advantages and the difference so a...

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Posted Under: Company Law |
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