Corporate Law Articles
Compounding of offence
Brief background:The compounding provision in the Act were inserted by the Companies Amendment Act, 1988 on the recommendation of the 1SACHAR COMMITTEE as amended by the Companies (Amendment) Act, 2000. It was felt that leniency is required in the ad
Role of audit committee in related party transactions
*Changes relating to omnibus approval came into effectUnder the Companies Act, 2013, the whole concept of related party transactions has been capsulated in a single section, namely Section 188 which combines the erstwhile Sections 314 and 297 of the
Secretarial Standard-2
APPLICABILITY & EFFECTIVENESS- Applicable on Every Company (except OPC) at the time of conduct any type of General Meeting/ Meeting of Debenture-holders/ Meeting of Creditors & effective from 01st July, 2015.AGM-1. The Board shall every year,
Reporting of fraud by auditors under companies act 2013
Under Section 143 of the Companies Act 2013, every auditor of a company shall have a right of access at all times to the books of account and vouchers of the company, whether kept at the registered office of the company or at any other place and shal
Indian Accounting Standards
In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 and sub-section (1) of section 210A of the Companies Act, 1956, the Central Government, in consultation with the National Advisory Committee on Accoun
Listing Regulations: A regulatory role over the listed entities by SEBI
Listing Regulations: A regulatory role over the listed entities by SEBISEBI in its Board meeting (SEBI PR No. 130/2014 dated 19 November 2014) had discussed the conversion of existing listing agreements into a single comprehensive regulation for vari
Analysis of directors' non cash transactions
OBLIGATIONS & DUTIES OF DIRECTORSThere are well established judicial precedents that the directors of companies have fiduciary obligations and also duties to act reasonably, in good faith and in the best interests of the companies where they hold
Secretarial Standard - 1
APPLICABILITY & EFFECTIVENESS- Applicable on Every Company (except OPC having 1 director) at the time of conduct board meeting or committee meeting (having directors) & effective from 01st July, 2015. Authority to Convening a Me
Loans and Investments by Companies under the Companies Act, 2013
Loans and Investments by the Companies under Companies Act, 2013Section 186 of the Companies Act, 2013 deals with Loans & Investment by the Company.ApplicabilityThe above mentioned section is applicable to all companies irrespective of them being
Companies Act 2013 Exemption Notification - Does it really serve the purpose?
Companies Act 2013: Does it serve the purpose of its introduction?Government of India came up with the new Companies Act 2013 to scrap the age old Companies Act 1956; the Act that deals with company law matters in India.The motive behind introduction
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