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Cs Yash Jain

Latest Posts by Cs Yash Jain

Extract of Annual Return & Its Weblink : Companies Act, 2013

November 4, 2020 14889 Views 6 comments Print

Section 92 of the Companies Act, 2013 (CA, 2013) obliges every company to prepare an annual return every year and file the same with the Registrar of Companies within 60 days of the date of Annual General Meeting (AGM) in E-form MGT-7 of Companies (Management and Administration) Rules, 2014 (MGT Rules). It was provided by […]

Definition of Deposits and A Concerning Matter

October 5, 2020 7533 Views 0 comment Print

The concept of deposits was first introduced in 1974 through the Companies (Amendment) Act 1974, the said amendment was brought to curb the practices, that once the deposits were accepted by a company, the concerned company was not in the position to repay the same at the time of maturity. Section 2 (31) of Companies […]

Consolidation of shares & Approval of Tribunal & Exit of Public Shareholders

September 22, 2020 10818 Views 3 comments Print

The share capital clause of memorandum of association (SCC) of a Company can be altered as per the provisions of Section 61 of the Companies Act, 2013 (Act). Section 61 provides that the articles of association (AOA) shall contain provisions for alteration of SCC of a Company, thereafter the company shall obtain an approval of […]

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