Corporate Law Articles

Video-conferencing - A recognised merger of Information Technology Act

CA JINAL SHAH 18 November 2015 at 14:56

Introduction1. With the lapse of time information technology continues to impact on day to day activities whether it is banking, communication, etc. Thus, it is impracticable for corporate world to remain untouched by it. With rapid change in busines

Critical analysis of Section 185 and Section 186 of the Companies Act, 2013

Krishan Singla 16 November 2015 at 12:22

Critical analysis of Section 185 and Section 186 of the Companies Act, 2013Section 185 of the Companies Act, 2013 ( herein after referred as the Act ) deals with giving of loans to directors and others and section 186 of the Act deals with giving o

Financial instruments under IND AS

P.R. Sethuraman 13 November 2015 at 14:48

Accounting Standards on �Financial instruments� � ASs 30 and 31 respectively on Recognition and Measurement; and on Presentation remained recommendatory till date without being made effective for umpteen number of reasons, known and

Understanding managerial personnel & key managerial personnel

Amitav Ganguly 13 November 2015 at 10:48

UNDERSTANDING MANAGERIAL PERSONNEL & KEY MANAGERIAL PERSONNELUNDER COMPANIES ACT 2013MEANING OF MANAGERIAL PERSONNEL/PERSONThe term �managerial personnel or managerial person� used interchangeably in the law, has not been defined per

Issue of Bonus Shares

CS AYUSH SUHIRID 13 November 2015 at 10:47

ISSUE OF BONUS SHARESBONUS SHARES:Bonus shares are additional shares given to the current shareholders without any additional cost, based upon the number of shares that a shareholder owns.Bonus share is a boom-keeping transaction, it capitalizes a pa

DIN Number - Registration Process and Features

Sameer Shah 07 November 2015 at 13:05

DIN or Directors Identification Number is required for all the present and proposed Directors of Company. The concept of DIN was introduced through the Companies (Amendment) Act, 2006.In this article we will discuss about unique features of DIN numbe

Comparative Analysis of The Companies Act, 2013 with The Companies (Amendment) Act, 2015

CS Manohar Mishra 07 November 2015 at 13:04

COMPARATIVE ANALYSIS OF THE COMPANIES (AMENDMENT) ACT, 2015 WITH THE COMPANIES ACT, 2013. The Companies (Amendment) Bill, 2014 had been passed by the Lok Sabha on December 17, 2014, by Rajya sabha on May 13, 2015, received the president ass

Loan to director and section 185

CS Manohar Mishra 06 November 2015 at 10:34

The word �Loan� is nowhere defined under the Companies Act, 2013. In common parlance it means giving certain sum of money, to a person or body corporate, for a certain period of time at a Interest rate and on upon the requ

Section 3 of companies act 2013

MANSHI BAID 31 October 2015 at 10:25

READ WITH THE COMPANIES (INCORPORATION) RULES , 2014FORMATION OF COMPANY TYPES OF COMPANIES ------- Public Company --- At least 7 persons Private Company --- At least 2 persons One Person Company � Only one perso

Exemptions and relaxations to Nidhi companies

CS DHANAPAL 30 October 2015 at 10:42

The Companies Act, 2013 has given due recognition to Nidhi Companies by treating them as a special class of companies. An entire Chapter, namely Chapter XXVI has been devoted to Nidhi Companies and relevant Rules also notified for them.Section 406 of