Amendment 87: Section 135 [Corporate Social Responsibility] An obligation of spending money on CSR has been introduced now and this provision is applicable to every Company with net worth of >= Rs. 500 crores or a turnover of >= Rs. 1000 crores
SN e-form Description Details required Attachment(s) to e-form 1 Form DIR-3 Application for allotment of Director Identification Number
Q.1. What types of specified transactions are covered under the Section? Ans. Section 186 covers 3 types of specified transactions entered into by a company directly or indirectly:
Amendment 64: Section 149 (Companies to have Board of Directors) Unlike the upper limit of 12 Directors as per Companies Act1956, now companies can have a maximum of 15 directors and this limit can be further increased after passing a special
Note on related party transactions under the Companies Act, 2013 (the Act) and the Companies (Meetings of Board and its Powers) Rules, 2014 (the Rules) Index I Introduction II Applicabil
Click Here to read the 1st part of the articleClick Here to read the 2nd part of the article Amendment 32: Section 92 [Annual Return] The Annual Return of the Companies shall now require additional information to be included. Particulars like details
There has been much confusion about applicability of section 185 and regarding Lending, giving of guarantee, making investment by companies in the light of section 185 and 186 of the Companies Act, 2013 Sub-section (1) of section 185 starts with &ldq
Corporate fraud is a major problem that is increasing both in its frequency and severity. Research evidence has shown that growing number of frauds have undermined the integrity of financial reports, contributed to substantial economic losses, and er
Amendment 11: Section 2 (87) [Definition of Subsidiary Company or Subsidiary read with Rule No. 2(r)] The term Total Share Capital with respect to a definition of an Associate Company and Subsidiary Company or even all the Subsidiaries
Introduction:Memorandum of association is the charter of the company and defines the scope of its activities. An article of association of the company is a document which regulates the internal management of the company. Memorandum of association def
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