Corporate Law Articles


Ease of doing business

Posted by CS Suhita Mukhopadhyay 28 May 2016 6028 Views

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

Posted by Yogina 28 June 2016 5506 Views

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

Posted by CS Divesh Goyal 05 July 2016 14649 Views

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

Posted by CS Divesh Goyal 05 July 2016 7628 Views

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

Posted by Mandar 24 May 2016 3924 Views

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

Posted by gautam singh 17 May 2016 9766 Views

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

Posted by Bhavik Gala 16 May 2016 9140 Views

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

Posted by Sundharesan Jayamoorthi 14 May 2016 13096 Views

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

Posted by Sundharesan Jayamoorthi 12 May 2016 12165 Views

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

Posted by CA Prakhar Jain 11 May 2016 13365 Views

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




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