Learn about Significant Beneficial Ownership (SBO) rules under Companies Act, 2013, including thresholds, reporting requirements, and common examples.
This comprehensive article delves into the topic of External Commercial Borrowings (ECB), covering the regulations, eligibility criteria, and reporting requirements. Gain insights into the purpose, maturity period, limits, and procedures associated with ECB. Stay informed about the latest updates and guidelines for raising ECB.
Learn about the latest changes in the Companies (CSR Policy) Amendment Rules, 2022. Understand the impact on CSR Committees and compliance with Companies Act, 2013.
Understand the CARO Reporting format applicable from April 2022 for companies. Learn about the exemptions and requirements for financial statements.
‘Deemed Public Company’ is nowhere specifically defined under Companies Act, 2013 or its Rules. So, it is only after analysis of Sub-Section 71 of Section 2 can one get an indirect definition of deemed public company. Section 71 reads as under: “public company” means a company which- (a) is not a private company and; (b) […]
