Company Law articles

Difference B/w Provision U/s 252(1) & 252(3) – Revival of Companies

In this Flash editorial, the author begins by referring the provisions of section provisions of section 252(1) and Section 252(3) relating to REVIVAL OF COMPANIES STRUCK off from the record of the Registrar due to order of ROC or application of the Company....

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Posted Under: Company Law |

Rights Issue of Shares – Procedure and Key Points

RIGHTS ISSUE OF SHARES TO PRIVATE LIMITED COMPANY Definition:  Rights offering (issue) is an issue of rights to a company’s existing shareholders that entitles them to buy additional shares directly from the company in proportion to their existing holdings, within a fixed time period. Object is to ensure equal distribution o...

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Posted Under: Company Law |

Incorporation of One Person Company in India – Point to Remember and Process

MCA has introduced the Concept of One Person Company so that the Proprietorship business can also get the Corporate Frame work with minimum compliances in a Year. It is still in its nascent stages and will require more time to be fully accepted by the business world....

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Posted Under: Company Law |

Specific Disclosures to be made by Companies related to cash

Specific Audit Requirement W.r.t to Section 143(3)(d) of companies Act 2013 read with rules 11(8) of  Companies (Audit and Auditors) Amendment Rules, 2017 Audit Procedure W.r.t specific reporting u/s 143(3) over financial statements . Obtain the following information during the Audit engagement performance 1. Closing Cash in hand As on 8...

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Posted Under: Company Law |

Case Study on Section 185 and Section 186 of Companies Act 2013

Loans and advances are used together and in common parlance deemed to be synonyms of each other but as per various judicial decisions there is a clear line of demarcation between the two terms....

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Posted Under: Company Law |

An Overview on Postal Ballot

Voting by Postal Ballot is a type of voting in which pre-paid ballot papers are distributed to the members for their voting....

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Posted Under: Company Law |

Opening of branches by Nidhi Companies

As we know Nidhi Companies are created for cultivating the habit of saving amongst the members and accept/lend funds only from/to its members, there are separate Rules being imposed on Nidhi Companies to ensure the safety of stakeholders interests and to ensure good governance in Nidhi Business....

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Posted Under: Company Law |

Implication of Non-filing of Annual Forms: Companies Amendment Bill, 2017

it proposed in the bill that the Company can file such form subject to additional fees of Rs. 100/- per day”. Here the questions are; If a Company has not filed Annual forms for the f.y. 2014-15 , 2015-16 or any previous financial year then whether fees shall be applicable as Rs. 100 per day or 2 times, 4 times as per Companies Act, 20...

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Posted Under: Company Law |

Process of Shifting of Registered Office from One State to Other

MCA by circular dated 27th July, 2017 has notified Companies (Incorporation) Second Amendment Rules, 2017. Due to this notification Rule 28 pertaining to Shifting of registered office within the same state and Rule 30 pertaining to Shifting of registered office from one State or Union Territory to another state”....

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Posted Under: Company Law |

How to revive a company as per new NCLT amendment rules

High percentage of non-compliance of the Companies Act and Rules, the Ministry of Corporate Affairs (MCA) with Registrar of Companies (ROC) had issued show cause notices to various companies. After that various companies received notice regarding removal of name of a company from the register of companies as per sub section (1) of section...

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Posted Under: Company Law |
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