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Tarun Jain & Associates

Latest Posts by Tarun Jain & Associates

Declaration and Payment of Dividend under Companies Law

April 4, 2020 296742 Views 8 comments Print

SECTION 123 TO 127 OF COMPANIES ACT, 2013 READ WITH THE COMPANIES (DECLARATION AND PAYMENT OF DIVIDEND) RULES, 2014 DIVIDEND- SECTION 2(35) Where in simple words, dividend can be defined as the sum of money paid by a company, to its shareholders, out of the profits made by a company, if so authorised by its […]

Acceptance of Deposit | Section 73 to 76 | Companies Act 2013

April 4, 2020 95946 Views 0 comment Print

ACCEPTANCE OF DEPOSITS SECTION 73 TO 76 OF THE COMPANIES ACT 2013 (HEREIN AFTER CALLED THE ACT) READ WITH RULES MADE UNDER CHAPTER V OF THE COMPANIES ACT, 2013 Acceptance of deposit Deposit is one of the sources available with company to raise funds for meeting its short term and long term fund requirements. Section […]

Beneficial Interest under Section 90 explained with examples

March 22, 2019 7206 Views 0 comment Print

BEN Interest Section 90 read with Declaration of BEN Interest Notification Ministry of Corporate Affairs vide its Notification dated 8th February, 2019 released a notification regarding disclosure of Beneficial Interest in the Reporting Company by the individual ultimately holding 10% or more of the total shareholding in the Reporting Company whether directly or indirectly, the […]

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