Company Law India: Read latest Company law news & updates, acts, circular, notifications & articles issued by MCA amendment in companies Act 2013. Article on Loans Company formation XBRL, Schedule VI IFRS.
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Section 149(1) of the Act, 2013- Every company shall have a Board of Directors consisting of individuals as directors and shall have- a minimum number of three directors in the case of a public company, two directors in the case of a private company, and one director in the case of a One Person Company; and a maximum of fifteen directors:
The proviso to section 2(40) of Act, 2013 has been substituted to provide exemption from furnishing cash flow statement by such private companies that are recognized as start-up in accordance with DIPP notification.
This Ministry vide Circular no. 04/2017 dated 16.05.2017 has issued a clarification that applications rejected by the Regional Director under Section 22(1) (ii) (b) of Companies Act, 1956 on the ground of expiry of limitation period cannot be reconsidered on a fresh application made under Section 16(1)(a) of the Companies Act, 2013.
Cash flow statement is not mandatory for private limited companies which are start –up companies. Thus, Cash flow statement will not be required for One person Company, Small Company, Dormant Company and Private limited Company (if such Company is start-up company)
Previously, Ministry of Corporate Affairs by notification dated 5th June, 2017 has given several exemptions to Private Limited Companies. Via Notification dated 13th June, 2017 MCA has added more exemptions by amending the notification dated 5th June, 2015.
In this article, the author describes the Section of the Companies Act, 2013 and respective rules thereof for conversion of the public company into a private company under which the Company already being registered can be converted subject to the provisions of this act and procedure to be followed. I have prepared a checklist for the process of conversion of a Public Company into a Private Company, considering provisions of the Act as well as NCLT Rules, 2016. Hope this article is helpful to you all
The Ministry of Corporate Affairs, further to the notification dated 5th June, 2015, has now provided some more relaxations / modifications to the Private companies, Section 8 companies and Government companies vide its notification dated 13th June, 2017.
Article discusses exemption provided to Private Limited / Government / Section 8 Companies under Companies Act, 2013 vide Notifications dated: 13.06.2017 which are in addition to exemptions provided vide earlier notifications dated 05.06.2015.
Now Private Companies (Start-up only) are not required to provide Cash Flow Statement along with financial statements. For the purposes of this Act, the term ‘start-up’ or “start-up company” means a private company incorporated under Companies Act
In this Flash editorial, the author begins by referring the powers of central government providing fewer than 462 of Companies Act, 2013. the Central Government, in the interest of public, hereby amends the notification of the Government of india, in the Ministry of Corporate Affairs, vide number G.S.R. 464(E) dated the 5th June, 2015 published in the Gazette of India
