CA, CS, CMA : Focusing only on receivables can miss significant risks embedded in related-party payables. A bilateral review reveals internal gr...
Company Law : The article explains when Audit Committee, Board, and shareholder approvals are required for Related Party Transactions. It provid...
Company Law : The article explains how Audit Committee, Board, and shareholder approvals apply to related party transactions under corporate law...
Company Law : The analysis clarified that shareholder protection is ensured through ultimate parent consolidation. Hence, intermediate companies...
SEBI : The updated Regulation 23 framework introduces turnover-linked thresholds for related party transactions. Listed companies must re...
Company Law : The Ministry of Corporate Affairs details measures to ensure transparency and prevent fund diversion in Related-Party Transactions...
SEBI : SEBI is consulting on amendments to LODR Regulations regarding Related Party Transactions. Proposals include new materiality thres...
Company Law : NFRA highlights auditor responsibilities in related party transactions, emphasizing compliance with Ind AS 24, SEBI regulations, a...
SEBI : SEBI seeks public feedback on strengthening secretarial compliance reports, auditor appointment criteria, and related party transa...
SEBI : What does ‘Where a transaction is undertaken between members of the consolidated entity (between the listed entity and its subsi...
Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...
Income Tax : In a landmark ruling, the Delhi High Court held that government shareholders are not automatically considered related parties und...
SEBI : A detailed analysis of SAT Mumbai's decision to reduce SecureKloud Technologies' penalty for non-serious LODR violations, and its ...
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...
Income Tax : Commissioner issued a show cause notice under section 263 and ultimately passed impugned order; by that time the alleged domestic ...
Company Law : ROC Mumbai penalised a company and its directors for failing to disclose a related party loan transaction in the Board’s Report ...
Company Law : The authority penalized directors for executing related party transactions without fresh or valid approvals. It held that reliance...
Company Law : The company relied on old resolutions for ongoing related party transactions. The authority held that fresh approvals are mandator...
Company Law : The company continued related party transactions based on old approvals. The authority held that fresh approvals are mandatory, le...
Company Law : The issue involved non-compliance with approval requirements for related party transactions. The authority held that absence of Bo...
Explains SEBI’s 2025 amendments easing audit committee approvals, revising materiality limits, and clarifying related-party definitions. Key takeaway: compliance becomes simpler and more proportionate to company size.
SEBI relaxes related-party transaction norms by introducing turnover-linked thresholds, reducing shareholder approvals and easing compliance for listed companies.
The amendment introduces Schedule XII, replacing earlier monetary limits with turnover-linked thresholds for material related party transactions. It strengthens audit committee oversight and standardises approval requirements across listed entities.
SEBI streamlined RPT disclosure (Oct 2025), introducing threshold-based relaxation. Transactions up to ₹1 crore are fully exempt, while smaller RPTs use the simplified Annexure-13A format.
SEBI eases RPT disclosure requirements for listed entities, introducing a tiered mechanism. Transactions below Rs. 10 crore now require simplified reporting, reducing compliance burden.
SEBI Circular 2025/135 rationalizes Related Party Transaction (RPT) disclosure for listed entities. It exempts RPTs up to Rs.1 crore and sets basic disclosure for moderate-value transactions.
ROC Goa imposes a 3.5 lakh penalty on SHREEPATI BUILD INFRA INVESTMENT and its CFO for violating Section 134(3)(h) by failing to file Form AOC-2 with the Board’s Report, omitting mandatory related party transaction disclosures for FY 2021-22.
SEBI has relaxed the disclosure requirements for audit committees and shareholders in related party transactions (RPTs), allowing smaller transactions below ₹10 crore or 1% of turnover to provide limited information under the new Annexure-13A format.
Summary of difference between Related Party Transactions (RPT) under Section 188 (requiring approval) and broader term ‘Transaction with a Related Party’ for compliance.
RBI released draft directions for REs on related-party lending, proposing materiality thresholds, new exemptions, and enhanced reporting. Comments due by Oct 31, 2025.
