Corporate Law Articles

Ease of doing business

CS Suhita Mukhopadhyay 28 May 2016 at 11:08

INTRODUCTIONWe are the citizens of a truly networked and interdependent world, united by global economy. In the past, business and economies were like plays (maybe by t

Rejig in SEBI(LODR) Regulations, at the eleventh hour

Yogina 28 May 2016 at 11:08

Securities and Exchange Board of India (SEBI) has come up with Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 effective wi

Applicability of companies act, 2013 based on limits

CS Divesh Goyal 28 May 2016 at 11:07

Sr No. Provision under Companies Act, 2013 Applicability of Provision Non-Applicability of provision 1 XBRL (General Circular No. 16/2012 Dated: 06.07.2014.) a) All companies LISTED w

Comparison between incorporation of company by new and old process

CS Divesh Goyal 26 May 2016 at 10:08

According to the latest World Bank report, India stands at the 142th position in terms of ease of doing business globally. No wonder, there have always been clamour and concern for bureaucratic hurdles which prevent the business to run efficiently an

All about Controls

Mandar 24 May 2016 at 10:49

BackgroundThere are number of legislative regulations and rules that have been enacted in order to improve the corporate governance environment in India. Corporate monitoring and accountability plays a pivotal role when any business, legal or ethical

Dividend under Companies Act, 2013

gautam singh 17 May 2016 at 10:53

INTRODUCTION1. Clause (35) of section 2 of the Companies Act, 2013 (�the Act�) defines dividend as �dividend includes any interim dividend�. Therefore, all provisions under Chapter VIII of the Act and under the Companies (Decl

Highlights and Analysis on Companies (Amendment) Bill 2016

Bhavik Gala 16 May 2016 at 10:50

BACKGROUNDThe Companies Act, 1956 was the principal legislation governing the company law in India for more than six decades. It was then replaced by a new legislation, Companies Act, 2013 (hereinafter referred to as �Act��) in the

CSR Reporting - Creating a liability for an asset

Sundharesan Jayamoorthi 14 May 2016 at 10:59

Section 135 of the Companies Act, 2013 (Act) deals with the provisions of Corporate Social Responsibility (CSR) and requires every company that comes under the purview of the mandatory spend to spend on CSR in that financial year. The Guidance note o

CSR Reporting - Spend, under spend, over spend & no spend

Sundharesan Jayamoorthi 12 May 2016 at 10:33

Section 135 of the Companies Act, 2013 (Act) deals with the provisions of Corporate Social Responsibility (CSR) andrequires every company that comes under the purview of the mandatory spend to spend on CSR in that financial year. There is no provisio

One Person Company (OPC) - All about it

CA Prakhar Jain 11 May 2016 at 11:51

BASIC CONCEPT The concept of an entity called a One Person Company (OPC) has been introduced by the Companies Act, 2013. Earlier, a company involved at least 2 persons to begin with. In such a company, a single person is the sole shareholder of the c