Corporate Law Articles
Everything about e-form CSR-1
From 1st April 2021, it is mandatory for every implementing agency to register itself with the ROC by filing the e-form CSR-1, otherwise, they shall not be eligible to continue as an Implementing Agency.
CSR: Concept, Provisions and Practical Issues
Corporate Social Responsibility (CSR) is a management concept whereby companies integrate social and environmental concerns in their business operations and interactions with their stakeholders.
Offsetting the excess CSR spent for FY 2019-20 against mandatory CSR obligation for FY 2020-21
Several representations have been received by MCA for setting off the excess CSR amount spent by the companies in FY 2019-20 by way of contribution to 'PM CARES Fund' against the mandatory CSR obligation for FY 2020-21.
Everything about Abridged Annual Return (MGT-7A) OPC and Small Company
Every company shall file its annual return in Form No. MGT-7 except for a One Person Company and a Small Company who shall file their annual return from FY 2020-2021 onwards in Form No. MGT-7A.
Guidance for Annual Filing 2020-21
Discussing the Mandatory yearly Compliances of a Private Limited Company, List of Annual Compliances and Details of Annual Filing of the Compliances of a Private Limited Company.
Which MGT-7 should be filed by Small Companies
Via an amendment in Rule 11 of the Companies (Management and Administration) Amendment Rules, 2021, MCA has introduced e-form MGT-7A as an annual return for Small Companies and OPC w.e.f. FY 2020-21.
Compliance of Beneficial Interest
A beneficial interest is the right to receive benefits on shares held by another party. Beneficial interest is often referred to in matters concerning trusts, whereby one has a vested interest in the trust's assets.
Declaration And Payment Of Dividend: Section 123 Of The Companies Act, 2013
Dividend is a return on the investment made in the share capital of a company. It’s the share of profits of a company that is distributed among its Members.
Checklist of Directors Report under Companies Act, 2013
Discussing the Checklist for Director's Report under the Companies Act, 2013 with regard to the Board's Report, Event/Limit Based Disclosures, and Mandatory Disclosures by a Public Company and a Listed Company.
Analysis of CSR Amendment Rules, 2021
MCA has introduced the Companies (Corporate Social Responsibility Policy), Amendment Rules, 2021 under which, the CSR spending has been made mandatory from voluntary w.e.f. FY 2020-21.
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