Corporate Law Articles
Whether dividend can be paid in kind?
Provision: As per Section 123(5) of Companies Act, 2013 Dividend not be payable except in cash.Dividend: Section 2(35) of the Companies Act, 2013 simply states that "Dividend Includes Any Interim Dividend&
Action plan for promoting startups in India
The concept of building a Start-Up environment in India and creating an eco-system for developing entrepreneurship in India, the Government has issued an Action Plan for the �STARTUP�s IN INDIA�. The various aspects of the action pl
Website - An Eye of Compliance in Letter and Spirit
In this modern era, people and companies are on the internet for exchanging of information and communication. Website becomes an essential source to carry out the business smoothly. I will talk abo
A Woman Director - Sea Change or She Change
"Yatra naryastu pujyante ramante tatra devata" - Meaning, where women are worshiped, there the Gods rejoice. Though not directly about empowerment, it is very relevant because it goes on to say "wherever they are not, everything you
10 years of MCA Services - Still a Challenge - Need Suitable Steps to resolve
I am writing this article concerning the problem of the working of MCA portal. This has become a burdensome work for the professionals and every stakeholder has to suffer with the disturbed working of the MCA portal. Ultimately, Corporate world
Analysis of the report of the High Level Committee on CSR
Critical Analysis of the report of High Level Committee on CSR Important recommendations: The constitution of the committee is premature as it is the very first year and the Annual Reports of the Companies are not available so far. Provisions of moni
A Note on CSR
A NoteSection 135 � Corporate Social ResponsibilityEligibility:Every Company having: Net Worth - Rs. 500 Crores or more; or Turnover - Rs. 1000 Crores of more; or Net Profit -
Amendment in Provisions of Section 185 as per Companies (Amendment) Bill, 2016
Amendment Provisions Loan to Director: New Section 185 (1) � Any director of Company, or of a Company which is its Holding Company or
Comparison of internal audit and internal financial control
Executive SummaryThe Companies Act, 2013 has placed additional responsibility on the statutory auditor to report on the Internal Financial Control of the company as per clause (i) of sub-section 3 of section 134. Although the section was notified in
Companies Act 2013 - Internal financial controls
Purpose of the Article: -Purpose of the article is to let you know about changes in Companies Act 2013, Internal Financial Controls (IFC), Committee of Sponsoring Organizations (COSO) and effective design of Internal Controls in an organization.Accor
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