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Cs Ashok Bhardwaj

Latest Posts by Cs Ashok Bhardwaj

Section 186- Loan & Investment by Companies

June 1, 2020 6471 Views 0 comment Print

SECTION 186 + Rule 11, 12 and 13 of Companies (Meeting of Boards and its Powers) Rules, 2014 LOAN AND INVESTMENT BY COMPANY 1. Objective:- > To protect the interest of shareholders > To prevent company from unnecessary exploitation of funds of shareholders > To maintain feasible debt equity ratio > To ensure sufficient liquidity […]

Section 185- Loan, Guarantee & Security to Director & related parties

May 31, 2020 4176 Views 4 comments Print

1. Objective of Section 185 of Companies Act, 2013:- In order to prevent Directors and their related persons to derive out the funds of the company by way of presenting loan with an intention to not to repay such amount subsequently. Hence that loan becomes non performing asset for the company. 2. Legal Provisions of […]

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