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Articles by CS Jigar Shah

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On June 14, 2018 the Ministry of Corporate Affairs (MCA) issued the Companies (Significant Beneficial Owners) Rules, 20181 (SBO Rules). The Rules, as name sugg..

Posted in Corporate Law  1 comments |   1923 Views

The Companies (Amendment) Ordinance, 2018 promulgated on November 02, 2018 thereby amending some of the sections of the Companies Act, 2013. One of the major hi..

Posted in Corporate Law  7 comments |   2766 Views

Understanding the NFRA rules

  CS Jigar Shah    23 November 2018 at 15:19

Five years after the Companies Act, 2013 provided for the creation of a National Financial Reporting Authority (NFRA), Government has taken steps to implement N..

Posted in Corporate Law  4 comments |   2186 Views

To incorporate a Company, proof of address is mandatory to have a registered office. So mostly a promoter of start-ups opens a Company using its own residential..

Posted in Corporate Law  6 comments |   3334 Views

MGT-9 is it still relevant?

  CS Jigar Shah    31 October 2018 at 10:42

Section 92(3) of the Companies Act, 2013 provides that ´┐ŻAn extract of the annual return in such form as may be prescribed shall form part of the Board&rsq

Posted in Corporate Law  4 comments |   3314 Views

Section 173(2) of Companies Act, 2013 (The Act) read with Rule 3 of the Companies (Meetings of Board and its Powers) Rules, 2014 (The Rules), The participation ..

Posted in Corporate Law  13 comments |   26315 Views

Pursuant to the notification of Section 40 of the Companies Amendment Act, 2017 (CAA17), which has omitted first provision to the Section 139(1) of the Companie..

Posted in Corporate Law  9 comments |   13000 Views

Institute of Chartered Accountant of India (ICAI) has observed that financial documents/ certificates attested by third person misrepresenting themselves as CA ..

Posted in Corporate Law  8 comments |   3702 Views

Company vs. LLP - Which is better?

  CS Jigar Shah    03 October 2018 at 11:25

Limited Company means a Company registered under the Indian Companies Act (Companies Act, 2013). Broadly there are two types of Companies in India

Posted in Corporate Law  1 comments |   14943 Views

Chit Funds - All you want to know

  CS Jigar Shah    26 September 2018 at 11:24

A chit fund was a very popular type of savings scheme in and forms the major chunk of the unorganized money market industry of India. The chit fund company, whi..

Posted in Corporate Law  13 comments |   2921 Views

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