Corporate Law Articles
How to complain of fraud against companies?
The government, in order to encourage better compliance of the law, has introduced the form SCP (Serious Complaint Form) for reporting the serious complaints re...
Return of deposits to be filed with the Registrar
Ministry of Corporate affairs is very strict nowadays about the money laundering concept and has decided to take all the details of outstanding money which stil...
Interest free loan or loan at below market rate of interest to employees
In line with Ind AS 19, an expense should be recognized when the employee provides its services, therefore in this case, we cannot recognize the full amount of ...
Key highlights of the Companies (Amendment) Ordinance, 2018
The President has assented to the Ordinance [reviewing the offences under the Companies Act, 2013 ('Act')] which has been promulgated with effect fr
eForm AOC-5 - Why is it a relevant form for companies today?
To incorporate a Company, proof of address is mandatory to have a registered office. So mostly a promoter of start-ups opens a Company using its own residential...
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...
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