The Companies Act is a legislation that governs the formation, functioning, and management of companies. Explore the key provisions, compliance requirements, and legal framework under the Companies Act.
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Brief Procedure for Transfer of Shares to IEPF: The shares shall be credited to DEMAT Account of the Authority to be opened by the Authority for the said purpose, within a period of thirty days of such shares becoming due to be transferred to the Fund. As per aforementioned General Circular due date of transfer of shares for unpaid/unclaimed dividends during 7th September, 2016 to 31st October, 2017 is 31st October, 2017.
High Court of Judicature at Madras, hereby designates the following Courts mentioned in column (1) the Table below as Special Court for the purposes of providing speedy trial of offences punishable with imprisonment of two years or more under the said sub-section, namely:-
With effect from 6PM of 4th November 2017, stakeholders will NOT be required to upload signed 49A/49B using Submit application for PAN/TAN service, in respect of any fresh SPICe submission or Resubmission cases. PAN and TAN will continue to be issued as before based on the details submitted in the SPICe form itself.
Further to Circular No. NSDL/CIR/II/4/2017 dated April 28, 2017 regarding transfer of shares to the demat account of IEPF Authority, attention of Issuers/R&T Agents is invited to notification of Ministry of Corporate Affairs vide its General Circular no. 12/2017 dated October 16, 2017 wherein the Ministry has notified demat account opened by IEPF Authority in NSDL system through Punjab National Bank having DP ID: IN300708 and Client ID 10656671.
Article discusses Various applicabilities under Company Act, 2013 for Listed Public Company, Unlisted Public Company, Private Company and One Person Company with relevant notes- Corporate Social Responsibility u/s 135 Internal Audit u/s 138 Formal annual Evaluation Rotation of auditor u/s 141(3)(g) CARO, 2016 u/s 143(11) Audit Committee u/s 177 Appointment of independent director u/s 149(4) […]
The term audit is derived from the Latin term audire which means to hear. In early days an auditor used to listen to the accounts read over by an accountant in order to check them.
Determination of material listed or Unlisted Indian or foreign subsidiaries of the Company, where applicable, and complying with disclosure/other requirements regarding such subsidiaries and disinvestment of their shares held by the Company, and, selling/ disposing/ leasing of assets of such subsidiaries by them.
As Per sub section (1) of Section 128, Every Company shall keep at its registered office, the books of accounts and book or papers including Financial Statements with respect to every financial year including that of its branch office or offices and explain the transactions effected both at the registered office and branches.
Issuers/RTAs are advised to refer to communiqué no CDSL/OPS/RTA/POLCY/2017/63 dated October 17, 2017 regarding notification and circular issued by Ministry of Corporate Affairs for transfer of shares to IEPF account.
Several instances of falsification of books of accounts were noticed under the Companies Act, 1956. To overcome this menace, several measures have been provided under the Companies Act, 2013.
