Corporate Law Articles
Valuation Under Companies Act 2013
What is Valuation? International Valuation Standard Council has defined Valuation as the process of determining the Economic Worth of an Asset or Company under certain assumptions and limiting conditions and subject to the data
Highlights of 98 Sections of Companies Act, 2013
An analysis of the important Sections! The Ministry of Corporate Affairs has notified 98 sections of the new Companies Act, 2013. These sections have come into effect from 12th September 2013. Subsequent to coming into effect of these Sections under
Corporate Social Responsibility under the Companies Act, 2013
INTRODUCTION Corporate Social Responsibility (CSR) has been in existence for a long time and is almost as old as civilization. It is based on the Gandhian Principle of trusteeship concept whereby business houses are looked upon as trust
Independent Directors under Companies Act 2013
Independent directors as the name suggests are directors on Board of a company who are independent individuals, not having any other relationship or transaction with the company. The concept of Independent directors gained momentum in the late 1980s
Different Committees as per the Companies Act, 2013 - Part III
Hello Friends,Once again thanks a lot for your warm response to my previous articles. In continuation of my previous two articles on the Corporate Social Responsibility Committee (click here) and the Nomination & Remuneration Committee (click her
Issue of Shares with Differential Voting Rights
PROVISIONS CONTAINED IN COMPANIES ACT, 2013 READ WITH DRAFT RULES Companies Act 2013 has tightened many of the lose ropes prevailing in the Companies Act of 1956. One such area where the provisions have been made more stringent is Issue of sha
Liability of Auditors under the Companies Act, 2013
Auditors, Watch Out!! Lord Justice Topes had once famously remarked that: The auditor is a watchdog and not a bloodhound. Companies Act, 2013 does not seem to echo this thought! The kind of stringent measures prescribed against auditors
Employee's Provident Funds & Miscellaneous Provisions Act, 1952
Provident Fund scheme was started by few concerns even before the enactment of the act. The government in 1952 framed this act for the benefit and welfare of the employees. This a
Provisions relating to issue of Share Certificates
PROVISIONS RELATING TO ISSUE OF SHARE CERTIFICATES UNDER COMPANIES ACT 2013 Share Certificates which are duly issued and held in compliance with provisions of law are deemed to be evidence of title of the person to the shares contained therein. It is
The Companies Act 2013 - Provisions relating to Financial Statements
Introduction: The Companies Act, 2013(the Act or New Act) brought in many changes which directly impact preparation of financial statements and require understanding of the new definitions and provisions relating to related party disclosures, deposit
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