Corporate Law Articles


Allowability of CSR Expenditure under provisions of Income Tax Act ,1961

  FCS Deepak Pratap Singh    03 October 2019 at 10:58

CORPORATE SOCIAL RESPONSIBILITY (CSR) is a self-regulating process, through which corporate link their activities with common public.



Corporate Compliance Calendar for the month of October 2019

  CS Lalit Rajput    01 October 2019 at 10:40

Corporate Compliance Calendar for the m/o October 2019



New norms of Differential Voting Rights

  CS Nagesh Rudrakanthwar    27 September 2019 at 11:02

The Ministry of Corporate Affairs (MCA) recently amended the Companies (Share Capital and Debentures) Rules, 2014 (SCAD Rules) which would relaxed norms for shares with Differential Voting Rights (�DVR')that will help such companies to retain control while raising equity capital.



Meaning of Undertaking| Restriction on power of board u/s 180

  Kavita D. Shah    23 September 2019 at 11:01

The article emphasis on the term'undertaking' used under the section 180 (1)(a) of the Companies Act 2013.



Updated FAQs related to DIR-3 KYC

  Guest    18 September 2019 at 11:40

FAQs On DIR-3 KYC1. Who is required to file DIR-3 KYC form?For Financial year 2018-19 - Any person who has been allotted “Director Identification Number (..



Latest and simple version of IND AS 23

  CMA SIVAKUMAR A,ACMA.    11 September 2019 at 16:08

Latest and simple version of IND AS 23-borrowing costs as amended by companies (Indian accounting standards second amendment rules 2019) and IAS 23



Procedure for issue of rights share

  CS CHARU VINAYAK    11 September 2019 at 11:23

Conditions for further issue of shares to equity holders rights issue [u/s 62(1)(A)]



Unique Document Identification Number (UDIN) Guidelines

  CS CHARU VINAYAK    10 September 2019 at 10:35

The Council of the Institute of Company Secretaries of India issues the guidelines as per the Company Secretaries Act, 1980 as amended by the Company Secretaries (Amendment) Act, 2006. These Guidelines may be called the Unique Document Identification Number (UDIN) Guidelines, 2019.



NFRA Amendment Rules 2019

  CS Lalit Rajput    09 September 2019 at 10:52

Ministry of Corporate Affairs (MCA), Government of India wide notification dated 05th September, 2019 has amended the National Financial Reporting Authority Rules, 2018, (NFRA Rules). These rules may be called the National Financial Reporting Authority (Amendment) Rules, 2019 {NFRA (Amendments) Rules, 2019}.



CSR Committees and its Meetings

  CS MOHIT SALUJA    04 September 2019 at 11:18

Corporate social responsibility refers to the initiative and contribution of an enterprise towards the economic, environmental and social welfare of the general community. In this article, we look at some of the major aspects of CSR committees and its Meetings




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