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Cs Anshu Mittal

Latest Posts by Cs Anshu Mittal

Concept of Beneficial Interest and Significant Beneficial Ownership

July 4, 2025 3291 Views 1 comment Print

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.

Understanding CSR (Corporate Social Responsibility) under Companies Act, 2013

May 28, 2025 4674 Views 1 comment Print

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.

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