"Niraj Jobanputra is Partner with Jobanputra & Associates . Prior to being associated with Jobanputra & Associates, Niraj worked with Kalyaniwalla & Mistry LLP, Mumbai as an Audit Manager. He has 14+ years of total work experience. He has worked extensively on Statutory Audits, Tax Audits, Internal Audits, Business Process Audits and Taxation."
Brief on amendments to Schedule III Division I to the Companies Act (for Companies whose financial statements are required to comply with the Accounting Standards). modified vide notification dated March 24, 2021 applicable to accounting years commencing on or after April 1st, 2021 Additional Disclosure are as under: ♦ For Balance Sheet > Shareholding of Promotors: […]
Key changes to provisions of Related Parties Transactions (RPTs) based on SEBI’s amendment in the Listing Regulations on November 9, 2021 RPT amendments – An overview Definition of Related Parties and RPT Any person or entity forming part of promoter or promoter group of the listed entity. (previously holding 20% or more holding was required) […]
Comparative study and inter linking on Corporate Social Responsivity (CSR) and Sustainable Development Goals (SDGs) Brief Introduction CSR (Schedule VII of Companies Act) In India, CSR got its legal backing by virtue of Section 135 of companies Act 2013. Section 135 of the companies Act is from financial year 2014. India is one of the first few nations to […]
