Corporate Law Articles

Relative - Section 2(77) of the Companies Act, 2013

Amol Gopal Kabra (CA,CS,DISA) 25 November 2015 at 10:14

In the earlier article, I have discussed the �related party� as per section 2(76) of the Companies Act, 2013. In that definition, we have come across the word �relative� a number of times. As such the word is vague. However, t

Related Party- Section 2(76) of the Companies Act, 2013

Amol Gopal Kabra (CA,CS,DISA) 23 November 2015 at 13:12

�Related party� has got a lot of significance in the public reporting scenario. In case of public companies public and society stake is involved and in case of private companies, even if public stake is not involved, the stake of other el

Specimen of Minutes of Board Meeting

N.Vimal Kumar Jain 23 November 2015 at 13:11

Minutes of the meeting are an integral document of the Company, which need to be prepared and maintained in an equivalent manner with that of books of accounts. The minutes are the summary of the distilled wisdom of the Board of directors, their view

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