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Cs Brajesh Kumar

Latest Posts by Cs Brajesh Kumar

Annual General Meeting and its Matters

September 21, 2021 13350 Views 0 comment Print

Annual General Meeting (AGM) is an important annual event where Shareholders get an opportunity to deliberate about the activities of the company. An AGM is the only meeting in which Shareholders can interact with the Management or Board of Directors of their Company. It provides members with an opportunity to collectively discuss the affairs of […]

SEBI (LODR) (Third Amendment) Regulations, 2021- Analysis

August 18, 2021 14931 Views 0 comment Print

Amendments under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as made by SEBI (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2021 SEBI vide its notification dated 3rd August, 2021 has amended the SEBI (LODR) Regulations, 2015 which is applicable with effect from 1st January, 2022. This article covers the following key aspects:- Amendments […]

Requirement of Form MGT-9 for Financial Year 2020-21 & Onwards

July 22, 2021 189351 Views 9 comments Print

In accordance with the general practices, every company is required to prepare the extract of the annual return in Form MGT-9 and that too before the preparation of actual Annual Return in E-form MGT-7 which is submitted to ROC within 60 days of AGM. The Form MGT-9 is an extract of the annual return which […]

Corporate Social Responsibility (CSR): A Responsible Call towards Society

July 13, 2021 4245 Views 0 comment Print

The Corporate Social Responsibility (CSR) is a concept wherein enormous Companies is required to spend a small portion of their Profit (i.e. 2% of Profit) towards CSR Activities which includes promoting health care, promoting education, rural development projects, ensuring environmental sustainability and conservation of natural resources etc.

15 months’ time gap in case of extension of AGM by ROC

September 13, 2020 20754 Views 3 comments Print

As per Section 96 of the Companies Act, 2013 (Act), every Company other than OPC shall in each year, hold a General Meeting as its Annual General Meeting (AGM). Every Company shall hold its first AGM within nine months from the date of closing of the first financial year of the Company and thereafter in […]

Illustrations to Understand Significant Beneficial Ownership (Part 3 of 3)

September 9, 2020 6015 Views 0 comment Print

This article is in continuation of my previous articles on Significant Beneficial Ownership which explains about this new concept. Significant Beneficial Ownership (Part 1 of 3) Significant Beneficial Ownership (Part 2 of 3) Below are some illustrations for better understanding of this new concept: Where Member is a Body Corporate: 1. A is holding 51% […]

Significant Beneficial Ownership (Part 2 of 3)

September 9, 2020 18363 Views 6 comments Print

Rule 3(2) of SBO Rules provide that every individual, who subsequently becomes a SBO, or where his significant beneficial ownership undergoes any change shall file a declaration in Form No. BEN-1 to the Reporting Company, within thirty days of acquiring such significant beneficial ownership or any change therein.

Significant Beneficial Ownership (Part 1 of 3)

September 9, 2020 59910 Views 2 comments Print

The concept of Significant Beneficial Ownership brought by the Ministry of Corporate Affairs (MCA) to identify those individuals who indirectly control or exercise significant shareholding in the Company through layers of artificial entities like Company’s or LLP’s.

E-Form PAS-6 Reconciliation of share capital audit report

July 17, 2020 18258 Views 19 comments Print

E-form PAS-6 by unlisted Public Companies for reconciliation of share capital audit report Ministry of Corporate Affairs (“MCA”) vide its notification dated 10th September, 2018, inserted Rule 9A of Companies (Prospectus and Allotment of Securities), Rules, 2014, (hereinafter called “said rules”) for Issue of securities in dematerialised form by unlisted public companies which is effective […]

Non-Applicability of CFSS on Form DPT-3 And Other Forms

July 5, 2020 5907 Views 8 comments Print

There is a lot of confusions amongst the professionals with respect to getting immunity certificate (filing Form CFSS after 1st October) for Form DPT-3 and other Forms whose due date falling between 01st April, 2020 and 30th September, 2020 and filed before 30th September, 2020. In this write up, we discuss and interpret the same. […]

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