Corporate Law Articles
Provisions relating to Acceptance of Fixed deposits
Introduction: Companies normally raise funds through issue of Equity/preference shares, debentures, commercial papers and inter corporate loans. Fixed deposits are also one of the instruments available to a company to raise funds to meet its short te
CRM Strategy for the CA firm
Executive Summary The world around us is witnessing a spate of changes. The forces of globalisation, internationalization of business, outsourcing and competition from alternate service providers/offerings have led firms to dispense with the age-old
Role of Auditor in the New Companies Act
As per the Company 2013, the auditor's responsibility has been enhanced to a great extent and the manner of appointing him has also been changed, when compared to companies Act, 1956. We here discuss briefly abou
Acceptance of Deposits under New Companies Act, 2013
The Companies Act, 2013 (2013 Act) was assented by the President of India on 29 August 2013 and published in the Official Gazette on 30 August 2013. The New Act is expected to facilita
Compounding of offence in Company Law 1956
621. OFFENCES AGAINST ACT TO BE COGNISABLE ONLY ON COMPLAINT BY REGISTRAR, SHAREHOLDER OR GOVERNMENT(1) No Court shall take cognizance of any offence against this Act, which is alleged to have been committed by any company or any officer thereof, exc
Section 135 of Companies Act-2013 CSR
Corporate Social ResponsibilityUnder The Companies Act - 2013 Section 135 Applicability: Every company having:-Net worth of ` 500 crore or more, orTurnover of ` 1000 crore of more, or Net profit of ` 5 crore or more,During any financial year shall c
Income Tax on Buyback of Shares
What do you mean by Buy Back of shares?ANSWER: Concept of Buy-Back of SharesThe concept of buy-back is a recent one so far as India is concerned. The Companies Amendment Act, 1999 introduced the concept of buy-back of shares.Buy-back of share
Dividend provisions - Critical analysis
Section 205 of the Companies Act 1956 read with Article 85 of Table A deals with payment of Dividend Section 123 of the Companies Act, 2013 provides for declaration of Dividend. and Table F of article 80 of Articles of Association provide
Corporate Governance - Best Board Practices
BOARD PROCESS The word Board Process has been mentioned in several places in the Companies Act 2013 (The Act), but it is important to identify and discuss this term in two sections, which is in section 149 that deals with
Shifting of Registered Office Outside State
Out of State Shifting of the Registered Office under the Companies Act, 2013 Provisions relating to shifting of the registered office from one state to another are contained in Section 13(4) of the Companies Act, 2013 which are detailed in the rule n
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