The article explains when Audit Committee, Board, and shareholder approvals are required for Related Party Transactions. It provides a practical framework for determining the correct approval level under the Companies Act and SEBI regulations.
The compliance calendar provides a consolidated list of regulatory filings applicable to SME listed companies under SEBI regulations and NSE circulars. It includes timelines, provisions, and filing formats for periodic disclosures and reporting obligations.
The issue examines whether delayed adjustment of advances automatically triggers deposit classification. The key takeaway is that genuine advances do not become deposits solely due to delay.
