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.
Company Law : Learn about CARO, 2020 guidelines for reporting loans, guarantees, security, and investments by companies to ensure compliance and...
Company Law : Ensure compliance with updated Reporting on Audit Trail under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 for 202...
Company Law : Explore various threshold limits under the Companies Act, 2013, with detailed compliance requirements for listed, public, and priv...
Company Law : Understand the latest changes in DIR-3 KYC, including rules for updating email IDs and mobile numbers, fees, and filing details. L...
Company Law : Understand the nuances of signing board reports and financial statements under Companies Act and SEBI (LODR). Learn who must sign ...
Company Law : Explore ICMAI detailed analysis of the Govt. committee report on enhancing cost audit effectiveness. Read insights & recommendatio...
Company Law : Discover the challenges faced by the Institute of Company Secretaries of India in filing Form DPT-3 for FY 2023-24. Learn about te...
Company Law : Explore the challenges faced by newly incorporated companies regarding mandatory ESI and EPF registrations in India, with proposed...
Company Law : Delve into the NFRA order controversy with detailed analysis on penalty imposition, opinion disparities, and key issues. Gain insi...
Company Law : Explore the issues and challenges in processing MCA forms at CPC. Learn about the proposed solutions for timely approval and the i...
Company Law : It is not the scope & objective of IBC to include Banks Financial Institutions who advanced loans to Home Buyers to be considered ...
Company Law : Explore the Calcutta High Court's decision in Uphealth Holdings, INC. Vs Dr. Syed Sabahat Azim & Ors. regarding the applicability ...
Company Law : Read the full NCLT judgment where Zee Entertainment Enterprises Limited sought to withdraw its merger with Sony Groups, impacting ...
Company Law : Explore the implications of issuing duplicate debenture certificates under the Companies Act, 2013. Learn about legal remedies, as...
Company Law : Explore the detailed judgment in the Grand Developers Pvt. Ltd. vs. Nitin Batra & Ors. case by NCLAT Delhi, including key argument...
Company Law : Discover the key changes in the Nidhi (Amendment) Rules, 2024. Learn how the new rules impact Nidhi companies and their naming con...
Company Law : General Circular No- 07/2024: Forms IEPF-3 merges with IEPF-4 and IEPF-7 with IEPF-1 in MCA Version 3. Simplifying compliance for ...
Company Law : Circular No. 06/2024 MCA has waived the additional fee for filing various IEPF e-forms (IEPF-1, IEPF-1A, IEPF-2, IEPF-4) and e-ver...
Company Law : IEPF Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2024: Streamlining online transfers and updated forms. Re...
Company Law : Check out the latest Companies (Incorporation) Amendment Rules 2024 issued by Ministry of Corporate Affairs, omitting word Nidhi f...
चुकी कम्पनीज एक्ट 2013 जब से आया है एक कंपनी को फण्ड रेज करने के ऊपर बहुत सारे कंडीशन लग गया है I जैसे कंपनी प्राइवेट या पब्लिक निम्न के अलावा किसी से लोन नहीं ले सकती है:- (a) अपने डायरेक्टर से( लेकिन डायरेक्टर लोन लेकर कंपनी को लोन नहीं दे सकती है) (b) किसी ऐसे कंपनी से जहाँ कॉमन डायरेक्टर ना हो (c) किसी बैंक या फाइनेंसियल Institutions से . यदि कंपनी उपरोक्त के अलावा किसी से लोन लेती है तो इसे पब्लिक deposit माना जायेगा, इस तरीके से फण्ड रेज करने का दायरा बहुत ही सिमित कर दिया गया है,पहले प्राइवेट लिमिटेड कंपनी अपने किसी रिलेटिव से, अपने शेयर होल्डर्स से अपने किसी ग्रुप कंपनी से लोन लेकर फण्ड रेज कर लेती थी लेकिन अब फण्ड रेज करने का ये सब तरीका समाप्त हो गया है कंपनी एक्ट के नए प्रावधानों के अनुसार.
CS Divesh Goyal Report of Board of Directors should be ‘ATTACHED’ to the Balance Sheet laid before the AGM. A directors’ report is intended to explain to shareholders, the company’s affairs, including its subsidiaries and the nature and scope of company’s business. The report is a summation of activities of the company in the relevant […]
‘Secretarial Audit’ has introduced by recently enacted Companies Act, 2013. It is compliance audit, by independent practicing company secretary. The purpose is to detect the non-compliances by companies under Companies Act 2013 and other allied corporate Laws as applicable to the companies.
Form CRA-2- Form of Intimation of appointment of cost auditor by the company to Central Government) Part I – Law(s) Governing the eForm CRA-2 eForm CRA-2 is required to be filed pursuant to section 148(3) of Companies Act, 2013 and rule 6(2) of the Companies (cost records and audit) Rules, 2014 which are reproduced for […]
Manshi Baid SEC 143(1) : This section provides that the auditor of the company shall have the right to have access at all the times to the books of accounts and vouchers of the company , whether kept at the registered place or at some other places of the company. He can obtain all the […]
Section 447 – Punishment for Fraud: Any person who is found to be guilty of fraud- Imprisonment for a term which shall not be less than 6 months but which may extend to 10 years and Fine – Not be less than the amount involved in the fraud, but which may extend to three times the amount involved in the fraud. If the fraud in question involves public interest – Term of imprisonment shall not be less than 3 years
Earlier the Ministry of Corporate Affairs (‘MCA’) had released various e-Forms by the Companies (Registration Offices and Fees) Amendment Rules, 2014 vide Notification No. G.S.R. 297(E) dated 28 April 2014 with effect from 28 April 2014. The MCA has made further amendment in Rule 10 by the Companies (Registration Offices and Fees) Amendment Rules, 2015 vide Notification dated 24 February 2015.
CA Mayank Parekh With accounting having become the global language of business, the convergence with International Financial Reporting Standard (‘IFRS’) is the need of the hour as an economic imperative for India. The Finance Minister Shri Arun Jaitley announced in his maiden Budget speech that Indian Accounting Standards Converged with IFRS are to be adopted in […]
CA Mayank Parekh The Ministry of Corporate Affairs (‘MCA’) has released the Companies (Removal of Difficulties) Order, 2015 dated 13 February, 2015 to remove the difficulties faced in giving effect to the provisions of clause (85) of section 2 (definition of small company) and clause (b) of sub-section (11) of section 186 of the Companies […]
Section 184 of the Companies Act, 2013 deals with the disclosure of interest by a director. It provides that every director shall at the first meeting of the Board in which he participates as a director and thereafter at the first meeting of the Board in every financial year
