section 185 notification

Loans & advances to employees – Applicability of Section 185 / 186 of Companies Act, 2013

General Circular No. 04/2015 (10/03/2015)

The issue has been examined and it is hereby clarified that loans and/or advances made by the companies to their employees, other than the managing or whole time directors (which is governed by section 185) are not governed by the requirements of section 186 of the Companies Act, 2013. This clarification will, however, be applicable if su...

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