PPT on loans under Companies Act 1956/2013

P C Agrawal

Transactions pertaining to loans to be given and to be taken (borrowing) are common in corporate sector.  A number  of queries are raised from time to time since various laws are involved, such as Companies Act, Income Tax Act, RBI Act (NBFC) etc.  A lot of confusion has been created after introduction of Sec.185 of Companies Act 2013 and subsequent circulars issued by MCA.  I have tried to summarise various provisions in the attached PPT which  can be checked below

(Author – P C Agrawal, B.Com., LL.B., CAIIB, FCS, cs.pcagrawal@gmail.com)