"03 January 2021" Archive - Page 3

Section-wise Jurisprudence on IBC upto 30.09.2020

One of the key functions of law is to ensure safety, security, and stability in the society. Law structures economic, social, and political interactions in a secure, stable and effective manner. It thus stipulates the mandate apropos acceptable and unacceptable behaviour in the society writ large. Stated simply, law channels the outcomes ...

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Posted Under: Corporate Law |

Zone wise Panel of IP for January – June, 2021

Annexure-B1 INSOLVENCY AND BANKRUPTCY BOARD OF INDIA Panel for New Delhi Zone for January – June, 2021 Panel of IPs for appointment as: Interim Resolution Professional (IRP) in a corporate insolvency resolution process under section 16(4), Liquidator in a liquidation process under section 34(6), Resolution Professional (RP) in an in...

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Posted Under: Corporate Law |

Pre-requisite for RoDTEP & Mechanism to claim RoDTEP benefit

We refer to our earlier article on introduction of RoDTEP Incentive scheme with effect from 01 January 2021. In relation to the said press release, ICEGATE has issued Advisory No. 01/2021 dated 01 January 2021. Please find below a brief note on important aspects from the Advisory. The broad provisions of the scheme: Pre-requisite for [&he...

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Posted Under: Corporate Law |

Ind AS 8 – ERRORS vis a vis AS 5 – PRIOR PERIOD ITEMS

Under AS 5 considering the errors are reported as ‘prior period adjustment’ in the financial statements of the period in which such misstatements were discovered i.e. previous years’ financial statements were not restated and therefore, it leads to lack of understanding by the users of the revised financial position and performance ...

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Posted Under: Corporate Law |

Aatmanirbhar Bharat Rozgar Yojana for EPFO Registered Employees

Aatmanirbhar Bharat Rozgar Yojana (ABRY) For Employees Provident Fund Organisation (EPFO) Registered Employees As a part of Aatmanirbhar Bharat 3.0 package, the Central Government has launched the Aatmanirbhar Bharat Rozgar Yojana on 12th November 2020 to incentivize creation of new employment opportunities during the COVID-19 recovery ph...

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Posted Under: Corporate Law |

Minimum number of directors – Company’s obligation & consequences

In this article, we will try to dissect the provisions with respect to the obligation of a public company to have a minimum number of directors and consequences of the strength falling below the minimum prescribed requirement....

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Posted Under: Corporate Law |

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