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Articles by Brajesh Kumar

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Annual General Meeting and its Matters

  Brajesh Kumar    11 September 2021 at 09:44

AGM provides members with an opportunity to collectively discuss the affairs of the company and to exercise their ultimate control over the management of the company.



Recent Amendments under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

  Brajesh Kumar    11 September 2021 at 09:28

Amendments in the provisions of IDs in relation with Appointment, Resignation, Removal, D&O Insurance, Cooling–off period and Declaration by IDs.



Extract of Annual Return in Form MGT-9 for FY 2020-21 & Onwards

  Brajesh Kumar    31 July 2021 at 15:57

Form MGT-9 is an extract of the annual return which contains details of the Company for one Financial Year and is annexed to the Board's Report of the Company.



All about CSR

  Brajesh Kumar    21 May 2021 at 19:29

CSR is a concept wherein, certain companies are required to spend 2% of their Net Profit towards creating a social impact. This includes promoting health care, education, ensuring environmental sustainability etc.



Illustrations for Understanding Significant Beneficial Ownership - Part 3

  Brajesh Kumar    24 September 2020 at 17:44

Illustrations for Understanding Significant Beneficial Ownership - Part 3



Interpretation of Significant Beneficial Ownership undergoes any change - Part 2

  Brajesh Kumar    23 September 2020 at 18:28

This article is in continuation of our previous article on Significant Beneficial Ownership which explains this new concept.



Significant Beneficial Ownership - Part 1

  Brajesh Kumar    23 September 2020 at 16:44

The concept of Significant Beneficial Ownership is brought by the Ministry of Corporate Affairs ("MCA") to identify those individuals who indirectly control or exercise significant shareholding in the Company through layers of artificial entities like Companies or LLPs.



Maximum time gap between two AGMs in case of Extension of AGM by ROC

  Brajesh Kumar    16 September 2020 at 09:37

Pursuant to a general extension granted by respective ROCs, the time gap between 2 AGMs can exceed 15 months but cannot exceed 18 months.



Reconciliation of share capital audit report in E-form PAS-6

  Brajesh Kumar    17 July 2020 at 13:29

The due date of e-form PAS-6 is falling under moratorium period starting from 01.04.2020 to 30.09.2020 given by MCA vide General Circular dated 24th March, 2020 (special measures taken in view of COVID-19 outbreak).



Are Companies required to obtain immunity certificate for DPT-3 and other forms

  Brajesh Kumar    04 July 2020 at 11:23

There is a lot of confusions amongst the professionals with respect to getting immunity certificate (filing Form CFSS after 1st October) for Form DPT-3 and other Forms whose due date falling between 01st April, 2020 and 30th September, 2020