Articles by Ramaswami Kalidas

CSR Rule Changes 2021: What UK Companies Need to Know

Posted by Ramaswami Kalidas 25 January 2021 9729 Views

Discover the key implications of the January 22, 2021 CSR rule changes. Learn about set-offs, penalties, and scope of activities for UK businesses.

Definition of "Undertaking" under Section 180(1)(a) of the Companies Act, 2013

Posted by Ramaswami Kalidas 19 January 2021 31676 Views

This article examines the appropriateness of the definition of "Undertaking" as per section 180(1) (a) of the Companies Act, 2013 as per the Legal Lexicon and also as per the Judiciary.

Audit Committee: Can Executive Directors Be Members?

Posted by Ramaswami Kalidas 17 November 2020 10737 Views

Explore whether executive directors can be members of a company's Audit Committee. Understand the regulations and implications for corporate governance.

Surplus in Profit and Loss account as per the Companies Act, 2013 - The Conundrum around it

Posted by Ramaswami Kalidas 10 November 2020 113964 Views

Treatment of Surplus in Profit and Loss account as per the Companies Act, 2013 - Accounting, Difference w.r.t Free Reserves, and Income Tax aspect.

Auditor Vacancy Appointments: Part of 139(2) Tenure?

Posted by Ramaswami Kalidas 20 October 2020 20614 Views

Discover if filling an auditor vacancy under Section 139(8) counts towards the tenure limits set by Section 139(2) of the Companies Act, 2013. Learn more!

SEBI LODR Regulations 2015: Key Proposed Amendments

Posted by Ramaswami Kalidas 23 September 2020 2817 Views

Explore SEBI's proposed amendments to LODR Regulations 2015. Discover changes in corporate governance, disclosure timelines, and more. Read now!

Key Managerial Personnel: Companies Act 2013 Section 203

Posted by Ramaswami Kalidas 09 September 2020 13832 Views

Understand Key Managerial Personnel (KMP) appointments under Section 203 of the Companies Act, 2013. Learn who qualifies and the appointment requirements.

MCA Annual Return Notification: What You Need to Know

Posted by Ramaswami Kalidas 03 September 2020 13834 Views

Understand the MCA's August 2020 notifications on Annual Returns (Section 92(3)). Learn about the changes, implications, and potential alternatives for companies.

Companies Act 2013: Section 161(4) Director Vacancy Rules

Posted by Ramaswami Kalidas 16 December 2020 16334 Views

Understand the amendment to Section 161(4) of the Companies Act, 2013 regarding director appointments in casual vacancies. Review the implications and legal interpretations.

Remove Auditor & Director: Companies Act 2013 Explained

Posted by Ramaswami Kalidas 15 May 2020 8573 Views

Understand the procedure for removing auditors and directors under the Companies Act 2013, including key differences from the 1956 Act and potential challenges....