Articles by CS Jigar Shah
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Significant Beneficial Ownership (Amendment) Rules, 2019
On June 14, 2018 the Ministry of Corporate Affairs (MCA) issued the Companies (Significant Beneficial Owners) Rules, 20181 (SBO Rules). The Rules, as name sugg...
Fine vs Penalty - Companies (Amendment) Ordinance, 2018
The Companies (Amendment) Ordinance, 2018 promulgated on November 02, 2018 thereby amending some of the sections of the Companies Act, 2013. One of the major hi...
Understanding the NFRA rules
Five years after the Companies Act, 2013 provided for the creation of a National Financial Reporting Authority (NFRA), Government has taken steps to implement N...
eForm AOC-5 - Why is it a relevant form for companies today?
To incorporate a Company, proof of address is mandatory to have a registered office. So mostly a promoter of start-ups opens a Company using its own residential...
MGT-9 is it still relevant?
Section 92(3) of the Companies Act, 2013 provides that �An extract of the annual return in such form as may be prescribed shall form part of the Board&rsq
Board Meeting through Video Conferencing under Companies Act 2013
Section 173(2) of Companies Act, 2013 (The Act) read with Rule 3 of the Companies (Meetings of Board and its Powers) Rules, 2014 (The Rules), The participation ...
Appointment of the Statutory auditor still requires ratification at annual general meeting?
Pursuant to the notification of Section 40 of the Companies Amendment Act, 2017 (CAA17), which has omitted first provision to the Section 139(1) of the Companie...
Unique Document Identification Number (UDIN) by ICAI is made effective from 1st January 2019
Institute of Chartered Accountant of India (ICAI) has observed that financial documents/ certificates attested by third person misrepresenting themselves as CA ...
Company vs. LLP - Which is better?
Limited Company means a Company registered under the Indian Companies Act (Companies Act, 2013). Broadly there are two types of Companies in India
Chit Funds - All you want to know
A chit fund was a very popular type of savings scheme in and forms the major chunk of the unorganized money market industry of India. The chit fund company, whi...
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