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Rashi Rastogi

Latest Posts by Rashi Rastogi

Form PAS-6 | Reconciliation of Share Capital Audit Report (Half Yearly)

July 17, 2020 3792 Views 0 comment Print

MCA has made available Form PAS-6 for filing as e-Form w.e.f 15th July 2020. It is a form for Reconciliation of Share Capital Audit Report (Half Yearly). Laws governing the e-form: Rule 9A of Companies (Prospectus and Allotment of Securities) Rules, 2014 This rule deals with Issue of securities in dematerialised form by unlisted public […]

Key Managerial personnel | Section 203, Companies Act, 2013

June 19, 2020 40335 Views 1 comment Print

Key Managerial Personnel (KMP) refers to the employees of a company who are vested with the most important roles and responsibilities. They are in-charge of maintaining the operations of the company. Section 203 of The Companies Act, 2013 deals with provisions relating to appointment of key managerial personnel (KMP). Applicability: Section 203(1) of Companies Act, […]

CSR | Section 135 | Companies Act, 2013 | CSR Rules, 2014

June 5, 2020 57486 Views 0 comment Print

Corporate Social Responsibility (CSR) | Section 135 of The Companies Act,2013 | The Companies (Corporate Social Responsibility Policy) Rules, 2014 Corporate Social Responsibility (CSR) aims to contribute to the well being of the society in which an entity operates. CSR can also be considered as corporate ethic strategy that helps the Company to improve its […]

SEBI (Prohibition of Insider Trading) Regulations, 2015

May 26, 2020 37914 Views 0 comment Print

Insider trading is trading in the securities of a company by persons who are in the management of the company or those who are connected to them on the basis of knowledge of an Unpublished Price Sensitive Information (UPSI) which is not available to the general public. Insider trading, based on UPSI, is illegal and […]

Revised EPF Contribution Rate for May, June and July, 2020

May 22, 2020 25827 Views 2 comments Print

Employee Provident Fund (EPF) refers to the scheme which provides monetary benefits to the salaried class people upon retirement. It is governed by the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (EPF & MP Act 1952). The Act extends to the whole of India except the State of Jammu and Kashmir. It is applicable […]

Minutes of Board Meeting as per Secretarial Standard-1

May 16, 2020 24081 Views 0 comment Print

Secretarial Standards are the Standards issued by Institute of Company Secretaries of India which was constituted under Section 3 of the Company Secretaries Act, 1980. Till date two secretarial standards are being approved by the government of India which are :-

Constitution of ICC and LCC under Sexual Harassment of Women at Workplace Act, 2013

May 14, 2020 15825 Views 0 comment Print

This act came into force on 9 December 2013. The history of this lies back to Vishakha case. In 1997 a female worker, named Vishakha was harassed at workplace which led to formulation of Vishakha guidelines. This act was formulated to supersede Vishakha guidelines. This act provides with provisions for sexual harassment of women at […]

Old Vs. New MSME Classification

May 14, 2020 32340 Views 1 comment Print

Micro, Small and Medium Enterprises (MSME) is one of the most distressed sector during Covid-19. It employs a huge number of people and contributes to around 30% of Indian GDP. There are severe supply chain disruptions especially in the businesses that provide essential services. It is difficult for them to continue paying workers during the […]

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