Two significant provisions under this law are Section 89 and Section 90, which deal with the concepts of Beneficial Interest and Significant Beneficial Ownership (SBO) respectively. While these terms may seem similar, they address different compliance objectives and disclosure requirements.
Understand India’s Corporate Social Responsibility (CSR) law under Section 135 of the Companies Act, 2013, including applicability, spending mandates, committee requirements, and non-compliance penalties.