CS M. Kurthalanathan

Offences for which punishment for fraud prescribed U/s. 447 of Companies Act, 2013

Company Law - 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 in...

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Further Issue of Share Capital U/s. 62 of Companies Act,2013-PART II

Company Law - Section 62 of the Companies Act,2013 deals with the Further Issue of share capital to Employees under Employee Stock Options Scheme and to any persons on preferential basis. In my previous article (Part –I), I have discussed about the Issue of shares to the employees under Employee Stock Options Scheme (ESOS)....

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Further Issue of Share Capital U/s. 62 of Companies Act,2013-Part I

Company Law - A company (including Private company) having a share capital can increase its subscribed capital by issue of further shares to persons who are holders of equity shares of the company in proportion to the paid up share capital on those shares, by sending a letter of offer....

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Private Placement Under Companies Act and Rules

Company Law - Section 42 of the Companies Act,2013 and Rule 14 of Companies (Prospectus and Allotment of Securities) rules ,2014 deals with Private Placement. Private placement means any offer of securities or invitation to subscribe securities to a select group of persons by a company (other than by way of public offer) through issue of a private plac...

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Financial Statement, Board Report under Companies Act,2013

Company Law - Section 134 of the Companies Act,2013 and Rule 8 & 9 of the Companies (Accounts) Rules,2014 deals with the Financial Statement and Board Report. Signing of the Financial Statement: The financial statement, including consolidated financial statement, if any, shall be approved by the Board of Directors and shall be signed by...

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Recent Posts in "CS M. Kurthalanathan"

Offences for which punishment for fraud prescribed U/s. 447 of Companies Act, 2013

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 in...

Read More
Posted Under: Company Law |

Further Issue of Share Capital U/s. 62 of Companies Act,2013-PART II

Section 62 of the Companies Act,2013 deals with the Further Issue of share capital to Employees under Employee Stock Options Scheme and to any persons on preferential basis. In my previous article (Part –I), I have discussed about the Issue of shares to the employees under Employee Stock Options Scheme (ESOS)....

Read More
Posted Under: Company Law |

Further Issue of Share Capital U/s. 62 of Companies Act,2013-Part I

A company (including Private company) having a share capital can increase its subscribed capital by issue of further shares to persons who are holders of equity shares of the company in proportion to the paid up share capital on those shares, by sending a letter of offer....

Read More
Posted Under: Company Law |

Private Placement Under Companies Act and Rules

Section 42 of the Companies Act,2013 and Rule 14 of Companies (Prospectus and Allotment of Securities) rules ,2014 deals with Private Placement. Private placement means any offer of securities or invitation to subscribe securities to a select group of persons by a company (other than by way of public offer) through issue of a private plac...

Read More
Posted Under: Company Law |

Financial Statement, Board Report under Companies Act,2013

Section 134 of the Companies Act,2013 and Rule 8 & 9 of the Companies (Accounts) Rules,2014 deals with the Financial Statement and Board Report. Signing of the Financial Statement: The financial statement, including consolidated financial statement, if any, shall be approved by the Board of Directors and shall be signed by...

Read More
Posted Under: Company Law |

SEBI amendments to Clause 49 of Equity Listing Agreement

SEBI has received representations from market participants including companies and industry associations, highlighting certain practical difficulties in ensuring compliance, seeking clarifications on interpretation of certain provisions and suggesting various options to ease the process of implementation. ...

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Posted Under: Company Law |

Related Party Transactions U/s. 188 of Companies Act,2013 & 2nd Amended Rules,2014

A Company shall enter into any contract or arrangement with a related party only with the consent of Board of Directors given by a resolution at a meeting of the Board and subject to conditions as prescribed under Rule 15 of the Companies (Meeting of Board and its Powers) Second Amendment Rules,2014....

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Posted Under: Company Law |

Audit Committee under Section 177 of Companies Act,2013

Composition: The Audit Committee shall consist of a minimum of 3 directors with independent directors forming a majority. The majority of members of Audit Committee including its Chairperson shall be persons with ability to read and understand, the financial statement....

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Posted Under: Company Law |

Appointment of Director elected by Small Shareholders- Sec-151

Section 151 of the Companies Act,2013 and Rule 7 of the Companies (Appointment and Qualification of Directors) Rules,2014 deals with the appointment of director elected by small shareholder....

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Posted Under: Company Law |

Appointment of Additional, Alternate and Nominee Director – Companies Act, 2013

Appointment of Additional Director, Alternate director and Nominee Director. Section 161 of the Companies Act,2013 deals with the Appointment of Additional Director, Alternate Director and Nominee Director...

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Posted Under: Company Law |
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