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Articles by Ramaswami Kalidas

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Can the Audit Committee comprise of executive directors as its members - A study

  Ramaswami Kalidas    17 November 2020 at 11:54

An Audit Committee shall function independently, and should comprise majorly of independent directors with a balance of non-executive and non-independent directors.

Posted in Audit  1 comments |   9776 Views


Surplus in Profit and Loss account as per the Companies Act, 2013 - The Conundrum around it

  Ramaswami Kalidas    10 November 2020 at 11:46

Treatment of Surplus in Profit and Loss account as per the Companies Act, 2013 - Accounting, Difference w.r.t Free Reserves, and Income Tax aspect.

Posted in Corporate Law |   110729 Views


Does Appointment of Auditors to fill up vacancy, form a part of tenure allowed u/s 139(2) of the Companies Act, 2013?

  Ramaswami Kalidas    20 October 2020 at 18:08

The Companies Act 2013 has caused a paradigm shift in the manner of appointment and the tenure of appointment of Statutory Auditors for companies belonging to a particular genre. However, does the Appointment of Auditors to fill up vacancy, form a part of tenure allowed u/s 139(2)?

Posted in Audit  2 comments |   19075 Views


Recommendations made by SEBI on proposed amendments to SEBI (LODR) Regulations, 2015

  Ramaswami Kalidas    23 September 2020 at 10:00

Critical analysis of the Consultation Paper submitted by SEBI with regard to recommendations on proposed amendments to SEBI (LODR) Regulations, 2015

Posted in LAW |   2675 Views


Appointment of Key Managerial Personnel under Section 203 of the Companies Act, 2013

  Ramaswami Kalidas    09 September 2020 at 14:33

The concept of appointing Key managerial Personnel (KMPs)in the case of certain classes of companies has found a place in the Statute Book for the first time through the insert of Section 203 of the Companies Act(herein after referred to as “The Act”

Posted in Corporate Law  1 comments |   13034 Views


MCA Notification on Annual Return| When two wrongs do not make a right

  Ramaswami Kalidas    02 September 2020 at 15:53

The Ministry of Corporate Affairs has issued on August 28, 2020 two notifications in relation to the enforceability of Section 92(3) of the Companies Act ,2013 (hereinafter referred to as "The Act")in respect to the dissemination of the company's Annual Return

Posted in Corporate Law |   13672 Views


Amendment to Section 161(4) of the Companies Act, 2013 need to be reviewed

  Ramaswami Kalidas    19 June 2020 at 10:15

Amendment to Section 161(4) of the Companies Act, 2013 relating to appointment of director to fill up a casual vacancy needs a review

Posted in Corporate Law  2 comments |   15842 Views


Removal of Auditor and Director- Sec 140 and 169 of Companies Act

  Ramaswami Kalidas    15 May 2020 at 12:12

The provisions relating removal of auditor and director are contained respectively under Sections 140 and 169 of the companies Act, 2013 (hereinafter referred to as 'The Act'). While Section 140 corresponds to Section 225 of the previous Act, Section 169 replicates substantially the provisions of Section 284 of the 1956 Act

Posted in Corporate Law |   8132 Views


Analysis of recommendations made by SEBI appointed group for regulating related party transactions

  Ramaswami Kalidas    21 February 2020 at 10:07

Critical analysis of the Draft Report of the Working Group on related Party Transactions(RPTs)

Posted in Corporate Law |   4180 Views


Secretarial Standard on Dividend

  Ramaswami Kalidas    03 February 2018 at 15:35

The Council of the Institute of Company Secretaries of India has issued the above Standard and the same has become operational effective from January,1, 2018.At..

Posted in Corporate Law |   3531 Views