Corporate Law Articles
Crux on SS-4 : Secretarial standard on report of the board of directors
This Standard is issued by the Council of the Institute of Company Secretaries of India and may be called the Secretarial Standard-4 (SS-4) on �Report of
Scope of XBRL reporting widens
Applicability of XBRL:As per Section 137 of Companies Act, 2013, the following class of companies shall file their financial stat
Whole lot about Significant Beneficial Ownership
SHORT SUMMARY:The Ministry of Corporate Affairs (the �MCA�) vide its circular dated the 13th of June, 2018 introduced the Companies (Significant Ben
Corporate Updates: Analysis of latest Amendments
Amendment No. 1: Filing of DIR-3 KYC required on an annual basis: It has been clarified by the MCA on 13th April, 2019 that DIN holders are required to file the...
FAQs on Significant Beneficial Owner (SBO)
The Provisions of SBO, in a different form, been part of the Companies Act, 1956, under section 180(7)(3). The new avatar comes under Section 90 of the Companie...
Compulsory dematerialization of shares of unlisted public company
The ministry of corporate affairs has vide its notification dated 10th September 2018 has
Impact of Companies amendment act 2017 on Annual return filing of 2018
MCA vide notified approximately 84 sections of Companies Amendment Act, 2017 out of 93 sections. Link for list of notified section available on below mentioned ...
Appointment of the Statutory auditor still requires ratification at annual general meeting?
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...
LLP Second Amendment Rules effective from 2nd Oct 18
In this Editorial the author shall deliberate the Provisions of LLP Act, 2008 as on 02nd October, 2018 in respect of Incorporation of Limited Liability Partner...
Effect of non filing of DIR 3 KYC
MCA has notified Companies ((Appointment and Qualification of Directors) fourth Amendment Rules, 2018. These Rules shall came into effect from 10th July 2018.MC...
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