Team IN Filings
Quick Summary
Related party transactions (RPTs) have been a contentious issue in the corporate world, especially in the private limited companies. These transactions are transactions between a company and its related parties, such as directors, key managerial personnel, and their relatives. The provisions for RPTs are governed by Section 188 of the Companies Act, 2013. This section mandates the approval of the companys board of directors and the shareholders for RPTs, with the objective of ensuring transpa
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