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Related Party Transactions

Latest Articles


SEBI LODR Rules for Related Party Transactions

SEBI : Understand SEBI LODR 2015 rules for related party transactions, including definitions, approvals, exemptions, and disclosure requi...

April 11, 2025 2943 Views 0 comment Print

Standards for RPT Approval: Audit Committee & Shareholder Review

SEBI : Learn about the standards for minimum information required for Audit Committee & Shareholder review of Related Party Transactions ...

March 18, 2025 1026 Views 0 comment Print

Revised Framework on Related Party Transactions (RPTs)

SEBI : As per Regulation 23(2), (3) and (4) of SEBI LODR Regulations read with Section 177 of Companies Act, 2013, all Related Party Tran...

March 2, 2025 8475 Views 0 comment Print

Linkage Between Sections 184(2) & 188: Voting Rules & Director Participation for RPT

Company Law : Understand Sections 184(2) and 188 of Companies Act, 2013. Learn director disclosure rules, voting restrictions, related party tra...

January 3, 2025 1365 Views 0 comment Print

Related Party Transactions: Key Insights for Corporate Governance & Compliance

SEBI : Understand related party transactions, their regulatory framework under the Companies Act and SEBI LODR, and their role in corpora...

November 23, 2024 1755 Views 0 comment Print


Latest News


NFRA Series on Auditor-Audit Committee Interaction: Related Party Audits

Company Law : NFRA highlights auditor responsibilities in related party transactions, emphasizing compliance with Ind AS 24, SEBI regulations, a...

March 30, 2025 489 Views 0 comment Print

SEBI Consultation on Secretarial Compliance, Auditor Appointment & RPTs

SEBI : SEBI seeks public feedback on strengthening secretarial compliance reports, auditor appointment criteria, and related party transa...

February 8, 2025 1095 Views 0 comment Print

Guidance Note on disclosure of Related Party Transactions

SEBI : What does ‘Where a transaction is undertaken between members of the consolidated entity (between the listed entity and its subsi...

April 25, 2022 22407 Views 0 comment Print

Report of SEBI Working Group on Related Party Transactions

SEBI : A related party transaction is a transfer of resources, services or obligations between two parties, irrespective of whether a pr...

January 28, 2020 5247 Views 0 comment Print


Latest Judiciary


Government Shareholders Not Automatically Considered Related Parties

Income Tax : In a landmark ruling, the Delhi High Court held that government shareholders are not automatically considered related parties und...

November 12, 2023 327 Views 0 comment Print

SAT reduces penalty for non-serious LODR violations

SEBI : A detailed analysis of SAT Mumbai's decision to reduce SecureKloud Technologies' penalty for non-serious LODR violations, and its ...

September 4, 2023 2697 Views 0 comment Print

Section 188- Related Parties- Bar of Voting Operates Only At the Time of Entering Into Contract Or Arrangement

Company Law : Bar of voting as per Section 188 of the Companies Act, 2013 on related parties operated only at the time of entering into a contra...

May 7, 2022 1791 Views 0 comment Print

No section 263 Proceedings for related party transaction excluded from definition of specified domestic transaction

Income Tax : Commissioner issued a show cause notice under section 263 and ultimately passed impugned order; by that time the alleged domestic ...

July 16, 2021 1959 Views 0 comment Print


Latest Notifications


SEBI Extends Timeline for Related Party Transaction Rules

SEBI : SEBI extends the deadline for new related party transaction disclosure norms to July 1, 2025, allowing time for industry feedback ...

March 21, 2025 426 Views 0 comment Print

Industry Standards FAQs on Related Party Transactions

SEBI : NSE issues FAQs on Industry Standards for audit committee and shareholder review of related party transactions, effective April 1,...

March 15, 2025 1056 Views 0 comment Print

SEBI Issues Industry Standards for Related Party Transactions

SEBI : SEBI mandates industry standards for audit committee and shareholder review of related party transactions, effective April 1, 2025...

February 14, 2025 2691 Views 0 comment Print

IBBI Penalizes Insolvency Professional for Related Party Voting in CIRP

Corporate Law : Insolvency Professional Ahsan Ahmed penalized Rs. 50,000 by IBBI for assigning voting rights to related parties in SDU Travels Pvt...

February 12, 2025 177 Views 0 comment Print

Related Party Transactions Exceeding 10% of Turnover Without Shareholder Approval: MCA imposes Penalty

Company Law : Registrar of Companies imposes ₹10,00,000 penalty on Watai Electronics and directors for non-compliance with Section 188 of the ...

December 26, 2024 1068 Views 0 comment Print


Latest Posts in Related Party Transactions

SEBI LODR Rules for Related Party Transactions

April 11, 2025 2943 Views 0 comment Print

Understand SEBI LODR 2015 rules for related party transactions, including definitions, approvals, exemptions, and disclosure requirements for listed companies.

NFRA Series on Auditor-Audit Committee Interaction: Related Party Audits

March 30, 2025 489 Views 0 comment Print

NFRA highlights auditor responsibilities in related party transactions, emphasizing compliance with Ind AS 24, SEBI regulations, and the Companies Act 2013.

SEBI Extends Timeline for Related Party Transaction Rules

March 21, 2025 426 Views 0 comment Print

SEBI extends the deadline for new related party transaction disclosure norms to July 1, 2025, allowing time for industry feedback and standard simplification.

Standards for RPT Approval: Audit Committee & Shareholder Review

March 18, 2025 1026 Views 0 comment Print

Learn about the standards for minimum information required for Audit Committee & Shareholder review of Related Party Transactions (RPT) as per SEBI regulations.

Industry Standards FAQs on Related Party Transactions

March 15, 2025 1056 Views 0 comment Print

NSE issues FAQs on Industry Standards for audit committee and shareholder review of related party transactions, effective April 1, 2025.

Revised Framework on Related Party Transactions (RPTs)

March 2, 2025 8475 Views 0 comment Print

As per Regulation 23(2), (3) and (4) of SEBI LODR Regulations read with Section 177 of Companies Act, 2013, all Related Party Transactions are required to be approved by Audit Committee and by Shareholders, if material.

SEBI Issues Industry Standards for Related Party Transactions

February 14, 2025 2691 Views 0 comment Print

SEBI mandates industry standards for audit committee and shareholder review of related party transactions, effective April 1, 2025.

IBBI Penalizes Insolvency Professional for Related Party Voting in CIRP

February 12, 2025 177 Views 0 comment Print

Insolvency Professional Ahsan Ahmed penalized Rs. 50,000 by IBBI for assigning voting rights to related parties in SDU Travels Pvt. Ltd. CIRP, violating Section 21(2) of the IBC.

SEBI Consultation on Secretarial Compliance, Auditor Appointment & RPTs

February 8, 2025 1095 Views 0 comment Print

SEBI seeks public feedback on strengthening secretarial compliance reports, auditor appointment criteria, and related party transaction disclosures for listed entities.

Linkage Between Sections 184(2) & 188: Voting Rules & Director Participation for RPT

January 3, 2025 1365 Views 0 comment Print

Understand Sections 184(2) and 188 of Companies Act, 2013. Learn director disclosure rules, voting restrictions, related party transaction limits, and exemptions.

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