Company Law articles

Comparison between provisions of Woman Director as per Companies Act 2013 & LODR

This article seeks to highlight the common points and uncommon points on appointment of woman director as per Companies Act, 2013 and SEBI (LODR) Regulations Women Director comparison as per Companies Act and SEBI (LODR) Regulations 2015 Reg. or Section LODR Regulations 17 (1) :- The composition of board of directors of the listed entity ...

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Posted Under: Company Law |

Small Shareholders’ Director- Analysis

Section 151 of the Companies Act, 2013 A listed company may have one director elected by such small shareholders in such manner and with such terms and conditions as may be prescribed. Explanation.—For the purposes of this section “small shareholders” means a shareholder holding shares of nominal value of not more than twenty thousa...

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Stamp Duty on Issue of Share Certificates- Brief Study

Brief Note: In General Sense Shares Means A Portion Of A Larger Amount Which Is Divided Into No. Of People. In Legal Terms As Per Companies Act 2013, Section 84(2) ‘Shares’  Means A Share In The Capital Of A Company And Includes Stock. A Share Certificate Is A Certificate Issue By A Company To A […]...

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Bonus Issue of Shares as per Section 63 of Companies Act, 2013

Bonus Shares are shares given to the existing shareholders in proportion to the number of shares they hold. They are additional shares given to the current shareholders. It is the further issue of shares by a company to its existing shareholders without any receipt of any consideration. For Example if investor holds  100 shares of [&hell...

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Internal Financial Controls- A brief introduction

Board of Directors have to confirm that they have laid down IFC and that such IFC are adequate and were operating effectively. Audit Committee Should evaluate IFC and risk management systems. Call on the auditors to comment on IFC....

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Checklist For Voluntary Winding Up Of Company

Voluntary winding up of the Company- Appointment of Liquidator (An insolvency professional shall be appointed who is independent from the company). To consider and approve Declaration of Solvency and affidavit by the directors of the Company....

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Reduction of Equity Share Capital – Tax Implication (A Supplement)

1. PREAMBLE This is in continuation of, to serve the purpose of a supplement to, the discussion in the previous posted Article @  Reduction of Equity Share Capital – Tax Implication The two ITAT cases stand out, as  a sore thumb. in that, reminds self, of similar instances often come across, sadly for more than one […]...

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Fast Track Merger U/s 233 of Companies Act, 2013

Section 233 of the Companies Act, 2013 read with Rule 25 of The Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 came into force w.e.f. 15th December 2016.It provides the concept of simplified merger. Under Companies Act, 1956 all the mergers and restructurings had to go through with lengthy proceedings, intervention of...

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Appointment of auditor in Casual Vacancy under Companies Act, 2013

Casual Vacancy of the Auditor means a vacancy caused due to death, resignation, disqualification etc. of the auditor after accepting a valid appointment because of which the auditor cease to act as auditor of the company. How to fill Casual Vacancy arising due to resignation by the Auditor(s)? IN CASE OF A COMPANY WHOSE ACCOUNTS ARE [&he...

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Appointment of Company Auditor under Companies Act, 2013

Appointment of Auditors under Companies Act, 2013: The new regime of Companies Act 2013 has changed the requirement for appointment of the auditor in Companies. There has been a paradigm shift in the provisions relating to appointment of Statutory Auditor. This article broadly covers the provisional requirement for appointment of the au...

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Posted Under: Company Law |

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