Corporate Law Articles
Understanding Demat of Shares under the Companies Act 2013
In this article, we will explore the concept of demat of shares under the Companies Act 2013 and its implications for investors.
Ordinary Business and Special Business
In the governance of companies, the proceedings of shareholder meetings play a critical role. The agenda items discussed in these meetings can be broadly categorized into two types: Ordinary Business and Special Business.
Is trading in a Life Insurance Policy allowed?
"It is suggested that life insurance policies be treated as a capital asset falling within the definition of "property" under Section 2(14) of the Income Tax Act. Indexation benefit (for premiums paid) will take care of inflationary impact, resulting in parity with other capital assets," ICAI said in its Pre-Budget Memorandum, 2022.
Comparative Analysis of Private Placement and Preferential Allotment
The rise in start-up culture and entrepreneurship in India over the past few years has resulted in an increase in fundraising by businesses. While launching a business has many obstacles, raising finance is the main one that all new businesses must overcome.
Valuing Securities Using the Option Pricing Method
The option pricing method (OPM) is a widely used approach for allocating equity value to various securities within the intricate capital structures of privately held companies.
IBBI's New Proposal: Streamlining MSME Resolution with Registration and Disclosure Reforms
On August 23, 2024, the Insolvency and Bankruptcy Board of India (IBBI) introduced a discussion paper proposing crucial amendments to the IBBI(Corporate Insolvency Resolution Process) Regulations, 2017 (CIRP Regulations).
Buyback of Shares - Process and Taxation
The buyback of shares is a corporate financial strategy where a company repurchases its own shares from existing shareholders. This process reduces the number of outstanding shares, thereby increasing the ownership stake of remaining shareholders.
Unpaid and Unclaimed Dividend - Treatment and Transfer to Investor Education and Protection Fund IEPF
The shareholders in a Company except a Company registered under Section 8, are eligible to get a portion of the Company's profit depending on the number of shares held, this is known as a dividend. It is a distribution of gains by a Company to its members/shareholders.
Unified Pension Scheme (UPS)
Under the new scheme, staff will receive 50 percent of the average basic pay of their last 12 months before retirement as a pension; provided they have served for a minimum of 25 years.
The Process of Management Transition Following NCLT Approval of a Resolution Plan
This article outlines the procedures, legal requirements, and practical steps involved in the management transition of a corporate debtor.
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